Business tax and enterprise income tax are required. When an enterprise pays a commission abroad, it shall withhold and remit the business tax. If there is business tax in storage, urban construction tax and education surcharge shall be paid according to the corresponding proportion of the business tax amount in storage. Where China people and overseas units or individuals provide taxable services, transfer intangible assets or sell real estate in China, their domestic agents shall be withholding agents. If there is no agent in China, the transferee or the buyer shall be the withholding agent.

Second, analysis

A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign region. Its actual management organization is not in China, but it has set up an institution or place in China, or although it has not set up an institution or place in China, it has income from China.

3. What taxable services are not provided in China?

1. Overseas units or individuals provide taxable services completely in consumption abroad to domestic units or individuals;

2, overseas units or individuals to domestic units or individuals to rent tangible movable property for overseas use.