Current location - Loan Platform Complete Network - Foreign exchange account opening - Is it necessary to withhold 10% corporate income tax for maintenance fees paid to foreign companies? Do foreign companies have to pay VAT for maintenance?
Is it necessary to withhold 10% corporate income tax for maintenance fees paid to foreign companies? Do foreign companies have to pay VAT for maintenance?
Maintenance fees paid to foreign enterprises need to be withheld income tax, and the basic tax rate is 20%. According to international tax treaties, the specific tax rate varies from country to country, with the lowest 10%. Before remittance, you need to withhold and hand it over to the IRS to obtain the tax payment certificate, otherwise the SAFE will not agree to your remittance.

The second question is unclear. Do you need to withhold their taxes or do they need to go back to pay taxes?