(1) If an enterprise pays several small contracts at the same time, and the amount of a single contract does not exceed USD 50,000, but the total amount exceeds, it needs to be filed. If there is a connection between contracts, the signing subject is the same, and the total amount is more than 50,000 US dollars, which needs to be put on record.

(2) If there is no connection between contracts, a single contract does not exceed $50,000, and there is no need for filing.

Enterprises can make specific judgments according to their actual conditions.

If the People's Republic of China * * and domestic institutions and individuals make a single payment of specific foreign exchange funds with the equivalent of more than 50,000 US dollars (excluding the equivalent of 50,000 US dollars) abroad, they shall submit the corresponding forms and materials to the tax authorities for filing.

2. The Announcement stipulates that domestic institutions and individuals who pay overseas 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) shall, except in special circumstances, file tax records with the local competent tax authorities. If the competent tax authorities are only local tax authorities, they shall file tax records with the local tax authorities at the same level:

(1) Service trade income obtained by overseas institutions or individuals from China, including transportation, tourism, communication, construction and installation, labor contracting, insurance services, financial services, computer and information services, exclusive rights use and licensing, sports, culture and entertainment services, other commercial services and government services; 　

(2) Remuneration of overseas individuals working in China, dividends, bonuses, profits, interest on direct debts, guarantee fees, non-capital transfer donations, compensation, taxes, contingent income and current transfer income obtained by overseas institutions or individuals from China;

(3) Financial lease rent, income from the transfer of real estate, income from the transfer of equity and other lawful income of foreign investors obtained by overseas institutions or individuals from China.

Extended data:

Regulations on foreign exchange control

Article 16. Foreign institutions and individuals who make direct investments in China shall register with the foreign exchange administration authorities after being approved by the relevant competent authorities.

Overseas institutions and individuals engaged in the issuance and trading of securities or derivatives in China shall abide by the provisions of the state on market access and register in accordance with the provisions of the foreign exchange administration department of the State Council.

Article 17 Domestic institutions and individuals who make direct investments abroad, or engage in the issuance and trading of overseas securities and derivatives, shall register in accordance with the provisions of the foreign exchange administration department of the State Council. Where it is required by the state to obtain prior approval or filing from the relevant competent authorities, approval or filing procedures shall be handled before foreign exchange registration.

Article 18 The State exercises scale management over foreign debts. Borrowing foreign debts shall be handled in accordance with the relevant provisions of the state, and foreign debts shall be registered with the foreign exchange administration organs.

The foreign exchange administration department of the State Council is responsible for the statistics and monitoring of foreign debts nationwide, and regularly publishes the foreign debts.

Article 19 To provide external guarantee, an application shall be submitted to the foreign exchange administration, which shall make a decision of approval or disapproval according to the assets and liabilities of the applicant.

If the business scope stipulated by the state needs to be approved by the relevant competent department, it shall go through the approval procedures before applying to the foreign exchange administration. After signing the foreign guarantee contract, the applicant shall go through the registration of foreign guarantee with the foreign exchange administration.

The provisions of the preceding paragraph shall not apply to those who have been approved by the State Council to provide external guarantees for lending with loans from foreign governments or international financial organizations.

Article 20 Banking financial institutions may directly provide commercial loans abroad within the approved business scope. Other domestic institutions providing commercial loans abroad shall apply to the foreign exchange administration, which shall make a decision of approval or disapproval according to the applicant's assets and liabilities;

Where the state stipulates that its business scope must be approved by the relevant competent department, it shall go through the approval procedures before applying to the foreign exchange administration.

The provision of commercial loans abroad shall be registered in accordance with the provisions of the foreign exchange administration department of the State Council.

Article 21 The retention or sale of foreign exchange income from capital projects to financial institutions engaged in foreign exchange settlement and sale business shall be subject to the approval of the foreign exchange administration, unless it is not required by the state regulations.

Baidu Encyclopedia-Regulations on Foreign Exchange Control