According to the Notice jointly issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the State Administration of Foreign Exchange in June 5438+09991KLOC-0/The income obtained by foreign enterprises and foreign individuals from technology transfer to China, according to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Implementing the Central Committee's and the State Council's Measures on Strengthening Technological Innovation and Development,
Income from foreign individuals who directly provide services such as design, consultation and training in China. , should provide tax payment vouchers:
① Business tax payment certificate and tax bill.
② Personal income tax payment certificate and tax bill or tax exemption document.
The tax payment certificate of wages and salaries includes: personal income tax payment certificate and tax bill, or tax exemption certificate.