Legal analysis: Yes. According to Article 50 of the Notice of the State Administration of Foreign Exchange on Printing and Distributing the Guidelines for Foreign Exchange Business under Current Account (2020 Edition) (Huifa [2020] 14, hereinafter referred to as "Document 14"), domestic institutions (including enterprises in areas under special customs supervision) transfer freight and related expenses to international transportation or international transportation agencies, and overseas individuals transfer them to international transportation agencies. The RMB income obtained by overseas individuals from foreign exchange purchase and remittance of domestic service trade, income and current account transfer can be handled by their identity certificate and relevant certification materials (including tax vouchers) of the transaction amount. Among them, the tax voucher includes the Tax Filing Form for Foreign Payment of Service Trade and Other Items (including electronic filing information) or the tax payment certificate or tax exemption certificate issued by the tax authorities.

Legal basis: Article 52 of the Regulations on Foreign Exchange Control in People's Republic of China (PRC) refers to People's Republic of China (PRC), state organs, enterprises, institutions, social organizations, troops, etc. In China, foreign diplomatic and consular offices in China and representative offices of international organizations in China are excluded.