A: The commission paid by domestic units to overseas units involves the following taxes: 1. Business tax and business tax surcharge. According to Article 1 of the Provisional Regulations on Business Tax, units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and shall pay business tax in accordance with these regulations. Paragraph 1 of Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax: The provision of labor services stipulated in the regulations in People's Republic of China (PRC) as mentioned in Article 1 of the Regulations means that the units or individuals providing or receiving labor services stipulated in the regulations are in China. Article 11 of the Provisional Regulations of the People's Republic of China on Business Tax: (1) Where a unit or individual outside People's Republic of China (PRC) and China provides taxable services, transfers intangible assets or sells real estate in China, and has no business office in China, its domestic agent shall be the withholding agent; If there is no agent in China, the transferee or the buyer shall be the withholding agent. (2) Other withholding agents as stipulated by the competent departments of finance and taxation of the State Council. Therefore, domestic enterprises need to withhold business tax when paying commissions to overseas enterprises, and the tax rate is 5%. At the same time, the additional tax of business tax is calculated based on the business tax amount. The urban construction tax rate where the taxpayer is located is 7%, the urban construction tax rate where the taxpayer is located is 5%, and the urban construction tax rate where the taxpayer is not located is 1%. The additional tax rate of education fee is 3%; The additional rate of local education is 2%. 2. Enterprise income tax. According to the provisions of Article 37 of the Enterprise Income Tax Law of People's Republic of China (PRC), the income tax payable by a non-resident enterprise on the income specified in the third paragraph of Article 3 of this Law shall be withheld at the source, and the payer shall be the withholding agent. The tax shall be withheld by the withholding agent from the paid or expired tax every time it is paid or due. According to Article 91 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), non-resident enterprises shall collect enterprise income tax at the reduced rate of 10% for the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law. Therefore, overseas enterprises should pay enterprise income tax on their income obtained from China, and domestic enterprises should calculate and withhold enterprise income tax at the tax rate of 10% when paying foreign exchange abroad.