The transaction documents involved in foreign exchange receipts and payments of service trade should meet the requirements of national laws, regulations and business practices, mainly including: contracts (agreements) including transaction targets, subjects and other elements; Invoice (payment notice) or settlement list (payment list) that lists the transaction object, entity, amount and other elements; Other transaction documents that can prove the authenticity and legality of the transaction. When handling foreign exchange receipts and payments of service trade, financial institutions shall keep the audited transaction documents for future reference within the prescribed time limit; Domestic institutions and individuals shall keep relevant transaction documents for future reference within the prescribed time limit.

Foreign exchange receipts and payments of domestic personal service trade; Foreign exchange receipts and payments of domestic institutions' service trade within the special customs supervision area; Foreign exchange receipts and payments of financial institutions' own service trade; Foreign exchange receipts and payments of service trade caused by capital and financial account transactions; Foreign exchange management of goods trade has clear provisions on foreign exchange receipts and payments of service trade. If there are other explicit provisions on foreign exchange management, those provisions shall prevail; If there is no explicit provision, it shall be implemented in accordance with the Detailed Rules for the Implementation of Foreign Exchange Management Guidelines for Service Trade.