According to the Announcement of the State Administration of Foreign Exchange of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Tax Filing of Foreign Payments for Services Trade and Other Projects (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40 No.20 1 3): "1. Domestic institutions and individuals who pay the following foreign exchange funds with the equivalent of more than 50,000 US dollars (excluding the equivalent of 50,000 US dollars, the same below) abroad shall file tax records with the local competent tax authorities, and if the competent tax authorities are only local tax authorities, they shall file records with the local tax authorities at the same level: 3. Domestic institutions and individuals pay the following foreign exchange funds without handling and submitting filing forms: (13) Domestic individuals pay foreign exchange for private purposes such as studying abroad, traveling and visiting relatives. Therefore, if a domestic individual remits more than $50,000 to pay tuition fees abroad, it belongs to a domestic individual studying abroad for his own use, and there is no need to go to the national tax for overseas payment filing. Therefore, paying foreign exchange in the name of an individual has less tax risk. The enterprise bears the tuition fees of senior executives and needs to withhold and remit the personal income tax of senior executives according to the salary income. Moreover, related expenses cannot be charged before enterprise income tax.