You have to pay taxes, and so do foreign payments under service trade. However, if the amount is less than the equivalent of $30,000, the bank will not review the tax certificate of external payment, and banks above 30,000 will require tax certificates.

Non-trade payment of foreign exchange refers to the behavior of domestic enterprises to pay foreign exchange to overseas enterprises or institutions when they have labor income or obtain domestic profits, interests, rents, royalties and other income related to capital projects.

According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, if a non-resident enterprise has no establishment or place in China, but its income has no actual connection with the establishment or place, it will only be taxed on the income originating in China. Where a non-resident enterprise establishes an institution or place within the territory of China, it shall pay enterprise income tax on the income obtained by its institution or place from the territory of China and the income generated outside China but actually related to its institution or place.