All the above options belong to the case that foreign exchange payment does not need to be declared and taxed.

If tax returns are not required:

(1) Travel, meetings, commodity exhibitions and other expenses incurred by domestic institutions abroad;

(2) Office expenses of overseas representative offices of domestic institutions and project funds for overseas contracted projects of domestic institutions;

(3) Commissions, insurance premiums and compensation for overseas import and export trade of domestic institutions;

(4) International transportation expenses obtained by overseas institutions under import trade;

(5) Insurance premium, insurance premium and other related expenses;

(six) the expenses incurred by domestic institutions engaged in transportation or offshore fishing abroad, such as repair, oil, port miscellaneous, etc. ;

(seven) the tour fare of domestic travel agencies engaged in outbound tourism business, as well as the accommodation, transportation and other related expenses for booking and agency;

(8) Income or income obtained from China by the Asian Development Bank and international finance companies under the World Bank Group, including profits from investment in joint ventures, income from transfer of shares, income from lease or transfer of property (including real estate) in China, and interest on loans to institutions in China;

(nine) foreign government (transfer) loans provided by foreign governments and international financial organizations to China (including foreign government mixed (transfer) loans) and interest under loans from international financial organizations. The international financial organizations mentioned in this item refer to the International Monetary Fund, World Bank Group, International Development Association, International Fund for Agricultural Development, European Investment Bank, etc.

(10) Interest under external financing of designated foreign exchange banks or finance companies, such as overseas loans, overseas interbank lending, overseas agency payments and other debts;

(eleven) foreign aid funds donated by state organs at or above the provincial level in China;

(12) Domestic securities companies or registration and clearing companies pay dividends, bonuses, interest income and proceeds from the sale of securities to overseas institutions or individuals;

(thirteen) domestic individuals to study abroad, travel, visit relatives and other private purposes;

(fourteen) domestic institutions and individuals to handle service trade, income and current account transfer of foreign exchange;

(fifteen) other circumstances stipulated by the state.