Legal analysis: (1) Taxpayers apply for foreign trade certificates, log in to the electronic tax bureau at the place of registration-I want to pay taxes-comprehensive information report-tax source information report-fill in cross-regional tax-related matters report, submit it online, and the system will automatically complete the examination and approval procedures. If it is the first time to handle tax-related matters in the place of business, you should print the Certificate of Foreign Business and submit it to the tax authorities in the place of business for cross-regional tax-related matters inspection and filing.

(2) If the trans-regional business contract needs to be extended, the extension formalities shall be handled in the "Electronic Taxation Bureau-Tax Source Information Report-Trans-regional Tax Matters Extension".

(3) The procedures for projects in and outside the province are the same, and the foreign trade certificate registered online has been networked nationwide. It will be pushed to the tax authorities where the project is located in the background of the tax system, which can be seen by the tax system where the project is located.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.