1, select the common method and log in to the electronic tax bureau;
2. Click on the items such as I want to pay taxes, vouchers, service trade, etc. to declare foreign payment and enter the module;
3. Fill in the application form as required, and click Finish after uploading the attached materials.
Tax declaration process for external payment of service trade and other projects:
1. Fill in the application form: the taxpayer fills in the Tax Filing Form for Foreign Payment of Service Trade and other items according to his own actual situation;
2. Uploading materials: According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40 (20 13), when declaring foreign payment, the declarer should submit a copy of the contract or relevant transaction voucher stamped with the official seal to the competent tax authorities when declaring the first foreign payment. If the same contract has been paid for the record before and the materials have been submitted, a copy of the contract or relevant transaction vouchers are not needed;
3. Preview submission: the system will provide taxpayers with preview information and attachment information of the form;
4. Go to the bank to pay foreign exchange: After the submission is completed, the taxpayer can go to the specific payment bank with the generated acceptance number, and the bank will check the payment record through the electronic tax bureau.
Legal basis:
Article 11 of the Measures for the Administration of Issuing Tax Certificates for External Payment of Services Trade and Other Projects.
The competent tax authorities are responsible for issuing tax certificates (in triplicate) and coding them. After being stamped with the "Special Seal for Overseas Tax Payment Certificate", one copy shall be kept by myself, and the other two copies shall be handed over to domestic institutions and individuals to go through relevant formalities with the competent tax authorities.
The competent local tax authorities are responsible for filling in the relevant items on the tax vouchers issued by the competent national tax authorities and affixing the "Special Seal for Foreign Payment Tax Certificates", keeping one copy, and handing over the other copy to domestic institutions and individuals to go through the formalities of foreign exchange payment at designated foreign exchange banks.