A: According to the Measures for Reporting Balance of Payments Statistics, the identity of individual residents is determined on the basis of living in China for more than 1 year, except for international students, medical staff, embassy staff and their families. In practice, it can be determined according to the nationality in the valid certificate. For example, an individual who has worked in China for more than 1 year and holds a foreign passport to receive and pay foreign-related funds may open a non-resident account in China. Similarly, individuals who have worked abroad for more than 1 year and hold China passports or other valid documents can open overseas accounts for China residents. What is the cross-border revenue and expenditure between overseas resident accounts and domestic resident accounts? Income depends on the source, and expenditure depends on the purpose? Declaration principle.
The following are the reporting methods for several types of transactions:
(1) Individuals holding China passports or other valid China certificates can remit the income obtained by being employed by overseas non-residents to China (whether it is remitted to their personal accounts with the same name or to their relatives' accounts), and can do so at? 32 1000- employee compensation? Under the project. Similarly, if income is obtained for other reasons and remitted to China, it should be reported in the corresponding transaction items according to the source of overseas income.
(2) China resident employees are assigned by domestic employers to work abroad, and the wages remitted by domestic employers to the overseas accounts of resident employees can be regarded as the expenses that resident employees will spend abroad, and can be paid in? 2230 10- business trip? Under the project. If resident employees remit the unused portion of this income back to China, they can apply for it at? 82 1030- Remittance of overseas deposit principal? Under the project.
(3) When employers in China pay wages to foreign employees working in China, they can declare their working years regardless of their working time in China? 32 1000- employee compensation? Under the project. If foreign employees remit their wages abroad (whether to their own accounts or to the accounts of overseas relatives), they can do so at? 822030- overseas deposit transfer? Under the project.
(4) If an overseas company has a direct investment relationship with a domestic company, and the former sends personnel to work in the latter, and the latter pays wages, it shall be deemed that its non-resident employees working in China have an employment relationship with the domestic company. Can the remuneration paid by domestic companies be declared in? 32 1000- employee compensation? Under the project. However, if there is no direct investment relationship between overseas companies and domestic companies, and non-residents working in China have no employment relationship with domestic companies, the remuneration paid by domestic companies is regarded as service expenditure, which should be reported under the corresponding code according to the service items.
2. Q: How to declare the B-share deposit remitted to the brokerage account by residents when they purchase B-shares?
A: Do I need to declare? 929040 deposit/deposit? Under the project.
3. Q: How to distinguish the receipt and payment of passenger funds under travel and transportation?
Answer: Passenger services provided by resident carriers for non-residents of the economy where residents live, or passenger services provided by non-resident carriers for residents of the economy where non-resident carriers live (referred to as domestic passenger transport carried by carriers) should be declared under the heading of travel.
For example, China airlines provide inter-city flights for American guests in China, and the funds received from this customer should be declared under travel; Airlines in China provide international passenger service for this guest, and the money received should be declared under air passenger service. For another example, a German airline provides flight services from Germany to France for China residents, and the fare paid by China residents to the airline should be reported under air passenger transportation. However, German Airlines provides services from Hamburg to Munich for China residents, and the air tickets paid by China residents to this airline should be reported under the heading of travel.
Q: After the codes of certification fees and notarization fees are cancelled, how to declare certification fees, registration fees, notarization fees and license fees?
A: There are many categories of fees such as certification, registration, notarization and licensing, and the nature of actual transactions under the same name is diverse, so it is impossible to provide one-to-one reporting guidelines. In principle, we should distinguish whether these expenses belong to services provided by the government. If government departments need to spend resources to check the safety of products or equipment by professional means, and review the ability or qualification of relevant personnel, such as the certification services provided by the US Food and Drug Administration (FDA), such certification fees, notarization fees or licensing fees should be in? Government goods and services not covered elsewhere? Under the project. For government departments to charge fees in disguised form simply through the establishment of permits, licenses, etc., it should be regarded as government tax or natural resource rent and declared under the corresponding primary income, secondary income or capital transfer code. For example, the registration of vehicles or the issuance of recreational fishing, hunting, shooting licenses, etc. 424000 Other secondary income (transfer in current period)? Under the project.
Fees are charged for authentication, notarization and other services provided by non-governmental organizations or individuals, and transaction codes are determined according to different transaction nature. An agency applies to the government for a license, patent, etc. The part paid to the government should be declared in accordance with the provisions of the preceding paragraph, and the agency fee should be in? 228023 Management Consulting and Public Relations Services? Under the project. If it is really difficult to distinguish, declare it according to the general principle. Is the notarization fee related to the law being declared? 22802 1 legal services? Down; Membership fees and registration fees for participating in international organizations, if they include accommodation, travel, medical care, health care or education, are regarded as advance payments under travel. 223 travel? Under the project. If you pay for membership only, then according to the nature of the group, declare the corresponding service items, such as the membership fee of the sports association. 229990 Other cultural and entertainment services? Music Association membership fee, declared in? 2290 10 audio-visual and related services? If it is really difficult to specify what kind of service it belongs to, you can use the? 228023 Management Consulting and Public Relations Services? Down; Where are the certification fees and registration fees related to product production or market access? 228039 Other technical services? If UL certification is mainly about product safety and safe operation of enterprises, it can be declared under this code.