(1) If the enterprise pays several small contracts at the same time, the amount of a single contract does not exceed USD 50,000, but the total amount exceeds, so it needs to be filed. If the contracts are related, the signing subjects are the same, and the total amount exceeds $50,000, it needs to be filed.

(2) If there is no connection between contracts, a single contract does not exceed $50,000, and there is no need for filing.

Enterprises can make specific judgments according to their own actual conditions.

People's Republic of China (PRC) * * Domestic institutions and individuals shall submit the corresponding forms and materials to the tax authorities for the record when they make a single payment of specific foreign exchange funds with the equivalent of more than 50,000 US dollars (excluding the equivalent of 50,000 US dollars) abroad.

2. The announcement stipulates that domestic institutions and individuals who pay overseas the following foreign exchange funds with the equivalent of more than 50,000 US dollars (excluding the equivalent of 50,000 US dollars, the same below) shall, except in special circumstances, file tax records with the local competent tax authorities. If the competent tax authorities are only local tax authorities, they shall file with the local tax authorities at the same level:

(1) Service trade income obtained by overseas institutions or individuals from China includes transportation, tourism, communication, construction and installation, labor contracting, insurance services, financial services, computer and information services, use and licensing of exclusive rights, sports, cultural and entertainment services, other commercial services and government services;

(2) Remuneration of overseas individuals working in China, dividends, bonuses, profits, interest on direct debts, guarantee fees, non-capital transfer donations, remuneration, taxes, accidental income and current transfer income obtained by overseas institutions or individuals from China;

(3) Financial leasing rent, income from real estate transfer, income from equity transfer and other lawful income of foreign investors obtained by overseas institutions or individuals from China.

Extended data:

foreign currency regulations

Article 16 Foreign institutions and individuals making direct investments in China shall register with the foreign exchange administration authorities after being approved by the relevant competent authorities.

Overseas institutions and individuals engaged in the issuance and trading of securities or derivative products in China shall abide by the relevant provisions of the state on market access and register in accordance with the provisions of the foreign exchange administration department of the State Council.

Article 17 Domestic institutions and individuals shall make direct investments abroad, or engage in the issuance and trading of overseas securities and their derivatives, and shall register in accordance with the provisions of the foreign exchange administration department of the State Council. Where the approval or filing by the relevant competent authorities is required by the state, the approval or filing formalities shall be handled before the foreign exchange registration.

Article 18 The State exercises scale management over foreign debts. Borrowing foreign debts shall be handled in accordance with the relevant provisions of the state, and foreign debts shall be registered with the foreign exchange administration.

The foreign exchange administration department of the State Council is responsible for the national foreign debt statistics and monitoring, and regularly publishes the foreign debt situation.

Article 19 An application shall be made to the foreign exchange bureau for providing external guarantee, and the foreign exchange bureau shall make a decision on approval or disapproval according to the assets and liabilities of the applicant.

Where the business scope stipulated by the state needs to be approved by the relevant competent department, the approval formalities shall be handled before applying to the foreign exchange bureau. After the signing of the foreign guarantee contract, the applicant shall register the foreign guarantee with the foreign exchange bureau.

The provisions of the preceding paragraph shall not apply to those who provide external guarantees for loans from foreign governments or international financial organizations with the approval of the State Council.

Article 20 Banking financial institutions may directly provide commercial loans abroad within the approved business scope. Other domestic institutions providing commercial loans abroad shall apply to the foreign exchange bureau, which shall make a decision on approval or disapproval according to the applicant's assets and liabilities;

If the state stipulates that its business scope must be approved by the relevant competent department, it shall go through the approval procedures before applying to the foreign exchange bureau.

The provision of commercial loans abroad shall be registered in accordance with the provisions of the foreign exchange administration department of the State Council.

Article 21 Unless otherwise stipulated by the state, the retention of foreign exchange earnings from capital projects or the sale of foreign exchange to financial institutions engaged in foreign exchange settlement and sale must be approved by the foreign exchange administration.

Baidu Encyclopedia-Regulations on Foreign Exchange Control