2016年8月18日根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),现将营改增试点有关征管问题公告如下:一、境外单位或者个人发生的下列行为不属于在境内销售服务或者无形资产:(一)为出境的函件、包裹在境外提供的邮政服务、收派服务;(二)向境内单位或者个人提供的工程施工地 August 18, 2016 Pursuant to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36), the following is the announcement about the tax collection and management reform: 1) The following acts committed by units or individuals do not belong to the sale of services or intangible assets in the territory: (1) for postal delivery, parcel postal services provided overseas and collection of services; (2) construction sites provided to domestic entities or individuals