Domestic institutions and individuals who make a single payment of specific foreign exchange funds with the equivalent of more than US$ 50,000 (excluding the equivalent of US$ 50,000) abroad shall, except in special circumstances, handle tax filing 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.

Second, set the foundation.

Announcement of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China on Issues Related to Tax Declaration for Foreign Payment of Service Trade and Other Projects (State Taxation Administration of The People's Republic of China Announcement [20 13] No.40)

Third, the application conditions

Domestic institutions and individuals pay overseas foreign exchange funds with a single payment equivalent to more than US$ 50,000 listed in the Announcement of State Taxation Administration of The People's Republic of China of the State Administration of Foreign Exchange on Relevant Issues Concerning Tax Filing of Foreign Payments for Service Trade and Other Projects (State Taxation Administration of The People's Republic of China Announcement [20 13] No.40).

Fourth, processing materials.

1. Tax filing form for external payment of service trade and other projects (with official seal and personal signature).

2. Contract (agreement) with official seal or relevant transaction voucher (copy).

3. Personal ID card (copy).

Extended data:

Announcement No.40 of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 13) Announcement of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on issues related to the tax filing of foreign payments for service trade and other projects.

Domestic institutions and individuals who pay the following foreign exchange funds with an equivalent value of more than 50,000 US dollars (excluding the equivalent value of 50,000 US dollars, the same below) abroad shall file tax records with the local competent tax authorities, except for the circumstances stipulated in Article 3 of this announcement. If the competent tax authorities are only local tax authorities, they shall file with the local tax authorities at the same level:

Income from overseas institutions or individuals engaged in domestic service trade such as 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;

Remuneration of overseas individuals working in China, dividends, bonuses, profits, direct debt interest, guarantee fees, non-capital transfer donations, compensation, taxes, accidental income and regular transfer income obtained by overseas institutions or individuals from China;

Financial lease 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.

Foreign investors who reinvest more than US$ 50,000 in China with their legitimate income from domestic direct investment shall file tax returns in accordance with these provisions.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Foreign Payment Tax Reserve of Service Trade and Other Projects of State Administration of Foreign Exchange