Simplify payment procedures to facilitate taxpayers.
The changes in the process of non-trade foreign exchange payment in the announcement are as follows: first, the single payment equivalent to $30,000 by domestic institutions and individuals abroad has increased to $50,000; Second, the number of cases that need not be filed for external payment has increased from 7 to 15, with more specific content and wider scope; Third, the cancellation of foreign exchange payment must be certified by the national and local tax authorities and filed with the local competent tax authorities before foreign exchange payment can be made. When filing foreign exchange payment, you only need to submit a copy of the contract (agreement) or relevant transaction vouchers to the tax authorities, and fill in the Tax Filing Form for Foreign Payment of Service Trade and Other Projects (hereinafter referred to as the Filing Form). If the filing form is completed completely, the competent tax authorities need not examine tax matters on the spot, but should prepare the serial number of the filing form and stamp it. One copy will be returned to the archivist on the spot and one copy will be kept. After completing the tax filing procedures, the declarer shall go through the examination procedures for payment of foreign exchange at the designated foreign exchange bank in accordance with the provisions on foreign exchange management with the filing form sealed by the competent national tax authorities.
Change pre-approval into post-approval to improve taxpayers' tax compliance.
Changing the examination and approval to filing simplifies the procedures of foreign exchange payment, but the tax authorities have not weakened the tax management of foreign exchange payment, but changed from pre-examination to post-examination The announcement stipulates that the competent national tax authorities or local tax authorities shall, within 15 working days after receiving the filing form, review the filing form and the attachment materials submitted by the filer, and may require the filer to provide further relevant materials. The contents of the review include:
(1) Whether the filing information is consistent with the actual payment items; ?
(two) whether the foreign payment items have paid various taxes according to the regulations; ?
(3) Whether the application for tax reduction or exemption complies with the provisions of relevant tax laws and regulations and tax agreements (arrangements). ? If the competent tax authorities find that foreign payment items fail to pay taxes according to regulations, they shall inform taxpayers or withholding agents in writing to fulfill their tax declaration or source withholding obligations, recover taxes according to law, and impose penalties in accordance with the relevant provisions of tax laws and regulations. ?
The announcement clearly stipulates that the tax authorities do not need to examine tax matters on the spot, but only stamp on the filing form, which does not reflect the contents of tax matters. This can not only ensure the efficiency of foreign exchange payment, but also let the tax authorities and tax personnel dispel the concerns of assuming regulatory responsibilities. However, higher requirements are put forward for domestic payers, and their tax risks are also obviously increased. This is because in the past, when paying foreign exchange, the foreign payer had to pay the tax withheld and remitted according to the requirements of the tax authorities, and then the tax authorities could issue tax certificates for him. Now it can be paid overseas after filing, which requires domestic institutions and individuals who pay foreign exchange to consciously abide by tax laws and regulations and fulfill their obligations such as tax declaration, source withholding or data submission according to law. This reflects the purpose of optimizing tax service, trusting taxpayers to comply and declare themselves. Of course, taxpayers or withholding agents who fail to perform their obligations will bear corresponding legal responsibilities according to law.
Withholding and paying taxes according to law to avoid tax-related risks
Article 37 of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.63 of the President of the People's Republic of China) stipulates that if a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place, its income has no actual connection with its institution or place, it shall withhold its due enterprise income tax at the source, with the payer as the withholding agent. At the same time, the Provisional Regulations of the People's Republic of China on Business Tax (Order No.540th of the State Council) stipulates that the domestic agents of units or individuals in and outside People's Republic of China (PRC) who provide taxable services, transfer intangible assets or sell real estate in China are withholding agents; If there is no agent in China, the transferee or the buyer shall be the withholding agent. In addition, according to Article 6 of the "Implementation Measures for the Pilot Reform of Business Tax to VAT in Transportation Industry and Some Modern Service Industries" issued by the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pilot Tax Policy of Changing Business Tax to VAT in China (Caishui [2065438+03] No.37), "China people and overseas (hereinafter referred to as overseas) units or individuals provide taxable services in China, and if there is no agent in China, the payee is obliged to withhold VAT. .
According to the above provisions, non-resident taxpayer's income from China should be withheld at the source, and business tax or value-added tax and enterprise income tax should be withheld and remitted when paid overseas.
If there is no withholding, the tax authorities will strictly follow the Law of People's Republic of China (PRC) on Tax Collection and Administration (Decree No.49 of the President of the People's Republic of China) if they find that the registered items have not fulfilled their tax obligations according to law. If the withholding agent fails to recover the tax due to withholding, the tax authorities shall recover the tax from the taxpayer and impose a fine of not less than 50% but not more than three times the unpaid tax.