2017年8月14日现将跨境应税行为免税备案等增值税问题公告如下:一、纳税人发生跨境应税行为,按照《国家税务总局关于发布〈营业税改征增值税跨境应税行为增值税免税管理办法(试行)〉的公告》(国家税务总局公告2016年第29号)的规定办理免税备案手续后发生的相同跨境应税行为,不再办理备案手续。纳税人应当完整保存相关免税证明材料备查。纳税人在税务机 August 14, 2017 Nowadays VAT issues such as duty-free filing of cross-border taxable activities are announced as follows: I. Taxpayers’ cross-border taxable activities occur in accordance with the Circular of the State Administration of Taxation on Issuance of Business Taxes for Cross- (Trial Implementation) (Notice of the State Administration of Taxation, No. 29, 2016), the same cross-border taxable acts that have taken place after the tax-exempt filing procedure has been completed will no longer be subject to the filing formalities. Taxpayers should keep the relevant tax exemption certificate for future reference. Taxpayer in tax machine