When an enterprise pays a commission abroad, it shall withhold and remit the business tax. If there is business tax in storage, you should pay urban construction tax and education surcharge according to the corresponding proportion of business tax in storage. According to the provisions of Caishui [2065438+06] No.36 document, intermediary service belongs to the economic agency service in the modern service industry in the annotation of camp reform. Twelfth sales of labor services, intangible assets or real estate in China refers to:

(1) The seller or buyer of services (excluding leased real estate) or intangible assets (excluding the right to use natural resources) is in China;

(2) The real estate sold or leased is within the territory of China;

(3) The natural resources transferred from the right to use natural resources are in China;

(four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Therefore, VAT should be withheld and remitted.

Extended data:

Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.

2065438+May 2005, the reform plans of the last three industries of Jian 'an Real Estate, Finance and Insurance, and Life Service will be launched, and the possibility of implementation by different industries will not be ruled out. Among them, the value-added tax rate of Jian 'an real estate is tentatively set at 1 1%, and the financial insurance and life service industry is 6%. This means that after entering the second half of 20 15, China will bid farewell to business tax completely.

Lou Jiwei, Minister of Finance, said at the National Financial Work Conference that in 20 16, the reform of "reform of camp reform" will be comprehensively pushed forward, and the construction industry, real estate industry, financial industry and life service industry will be included in the pilot scope.

On October 30th, 20 17/kloc-0, the executive meeting in the State Council passed the "the State Council's Decision on Abolishing the Provisional Regulations of the People's Republic of China on Business Tax and Amending the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Draft)", which marked the formal withdrawal of the business tax that has been implemented for more than 60 years.

References:

Baidu encyclopedia-collecting business tax