(1) If the enterprise pays several small contracts at the same time, the amount of a single contract does not exceed USD 50,000, but the total amount exceeds, so it needs to be filed. If the contracts are related, the signing subjects are the same, and the total amount exceeds $50,000, it needs to be filed.
(2) If there is no connection between contracts, a single contract does not exceed $50,000, and there is no need for filing.
Your enterprise can make specific judgments according to its own actual situation.
2, service trade and other projects tax declaration process:
People's Republic of China (PRC) * * Domestic institutions and individuals shall submit the corresponding forms and materials to the tax authorities for the record when they make a single payment of specific foreign exchange funds with the equivalent of more than 50,000 US dollars (excluding the equivalent of 50,000 US dollars) abroad.
National tax business. County business.
Submit information
(1) 3 copies of tax filing forms for external payment of service trade and other projects.
(2) A copy of the contract (agreement) or relevant transaction voucher stamped with the official seal (the foreign language text should be accompanied by a Chinese translation, and if the same contract requires multiple payments, it should only be provided at the first external payment).
After handling the sale and payment of foreign exchange, the designated foreign exchange banks shall sign the corresponding valid vouchers and commercial documents and keep them for future reference.
Designated foreign exchange banks shall, according to the daily central parity of RMB exchange rate published by the People's Bank of China and the prescribed bid-ask spread, determine the foreign exchange buying and selling price for customers and handle the foreign exchange settlement and sale business.
Payment or purchase of foreign exchange from the foreign exchange account shall be made on the date agreed in the relevant settlement method or contract, and foreign payment shall not be made in advance; Except for the foreign exchange used to repay the principal and interest and deposit the letter of credit/guarantee, it is not allowed to purchase foreign exchange in advance.
In order to avoid the exchange rate risk of foreign exchange users with forward payment contracts or debt repayment agreements, designated foreign exchange banks may handle forward transactions in RMB and foreign currencies and other hedging business for them in accordance with relevant regulations.
Without the approval of the foreign exchange bureau, the next easy loan trade may not purchase or pay foreign exchange from the foreign exchange account.
Foreign-funded banks engaged in foreign exchange business shall submit statements of settlement, sale and payment of foreign exchange to the foreign exchange bureau in accordance with regulations. Designated foreign exchange banks shall establish an internal supervision system for the settlement and sale of foreign exchange, and report to the local branch of the State Administration of Foreign Exchange in a timely manner if they find any abnormal situation in the settlement and sale of foreign exchange.
A domestic institution shall open a foreign exchange account with a bank engaged in foreign exchange business in its registered place, and handle the settlement, purchase and payment of foreign exchange in accordance with these provisions. Domestic institutions opening foreign exchange accounts in different places and abroad shall apply to the foreign exchange bureau. Foreign exchange income of foreign-invested enterprises under current account may be opened in a foreign exchange settlement account with a bank that chooses to engage in foreign exchange business at the place of registration upon approval.
Banks engaged in foreign exchange business and domestic institutions engaged in foreign exchange settlement, purchase and payment business shall unconditionally accept the supervision and inspection of the foreign exchange bureau and produce and provide relevant information. In violation of these regulations, the foreign exchange bureau may give a warning, confiscate the illegal income, impose fines and other penalties; The foreign exchange bureau may punish banks that engage in foreign exchange business in violation of these regulations and the circumstances are serious.