Secondly, according to the first paragraph of Article 2 of State Taxation Administration of The People's Republic of China's Opinions on Optimizing the Relevant Systems and Procedures of the Tax Management Certificate for Outgoing Business Activities (No.2016106): "Improve the definition of the issuance scope of the Foreign Management Certificate. Taxpayers who operate in areas under the jurisdiction of inter-provincial tax authorities (hereinafter referred to as inter-provinces) shall issue a "foreign management certificate" according to these regulations; If a taxpayer operates across counties (cities) within the jurisdiction of the provincial tax authorities, whether to issue a "foreign management certificate" shall be determined by the provincial tax authorities themselves. "
Article 4 stipulates: "The transfer and lease of real estate in different places shall not be subject to the relevant regulations on tax management of outbound business activities."
Excuse me, what is the issue of tax management certificate for out-of-town business activities? Question: Jian' an enterprises need to go abroad for construction, and where to go is considered as "a foreign town"? Answer: Guo Shui Fa [1995] No.227 stipulates that if a construction and installation enterprise leaves the industrial and commercial registration place or the place where its management office is located to carry out construction outside the county (district), it shall apply to the local competent tax authorities for issuing a tax management certificate for its business activities, and the income from its operation shall be taxed by the local competent tax authorities. Otherwise, the income from its operation shall be collected locally by the competent tax authorities in the place where the enterprise project is constructed.
Tip: Construction and installation enterprises leave the industrial and commercial registration place or the place where they operate and manage to work outside the county (district), but the local foreign construction enterprises are called "foreign construction enterprises".
The certificate of tax administration of outbound business activities cannot be found on the Internet.
This certificate must be issued before leaving the registered place to operate in other places. After it is issued, it should be handed over to the local tax department of the project so that they can manage it locally and pay taxes there. After completion, a photocopy of the tax bill handed over by the project location should be handed over to the local tax department of your enterprise to prove that you have paid taxes in the project location. Of course, this certificate is also required by the local tax authorities.
Under normal circumstances, this certificate must be issued when going out for business.
1. Yes, the foreign trade card will be issued by installments, and the foreign trade card will be issued as much as the invoice is issued. Because the foreign trade card has a time limit, usually half a year, and the project payment cannot guarantee that it can be used up, so it is best to use as much as possible.
2. How can you issue the invoice last week without a foreign trade card? You should have issued a foreign trade card last week. Your application yesterday should be this time, and it should be different times.
According to Article 21 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers engaged in production and business operations who temporarily engage in production and business operations in other counties (cities) shall submit a copy of the tax registration certificate and the tax management certificate for business activities abroad filled out by the local tax authorities for inspection and registration and accept tax administration.
According to the provisions of Article 35 of the Measures for the Administration of Tax Registration, when the taxpayer ends his business activities abroad, he shall fill in the "Declaration Form on Business Activities Abroad" to the local tax authorities, and settle the tax and hand in the cancellation invoices.
Article 36 of the present Measures stipulates that taxpayers shall return to the tax authorities of the original tax registration place to handle the cancellation procedures of the foreign exchange certificate within 10 days after the expiration of the validity period of the foreign exchange certificate.
Therefore, your company requires each project to issue a Certificate of Tax Administration for Outgoing Business Activities to the competent local tax authority in the place where the organization is located (Guangzhou), and cannot use the original Foreign Management Certificate for the next project without issuing a Foreign Management Certificate. After the tax of the Foreign Management Certificate is settled at the construction site (Huizhou), the foreign management certificate shall be returned to the competent tax authority in Guangzhou where the institution is located for cancellation within 10 days after the expiration of its validity period.
Stamp the official seal of the competent tax branch (or office).
Supplement:
Must be the official seal of the competent tax branch (or office)
How to deal with the tax management certificate of out-of-town business activities that has not been issued? If the name of your own company is hung in the field, you can now go back to the local area to issue a foreign trade certificate. Method 2: When issuing local invoices, all taxes, such as income tax, will be issued to the invoices without issuing foreign trade certificates. However, when the company in the place of registration collects the accounts, this project should not be recorded. Otherwise, the tax bureau of the place of registration will check you, which will be troublesome.
If the name of another company is linked in other places, directly issue all invoices to Party A, including income tax. There is no need to issue a foreign classics certificate.
If what you say is true, you are really in the darkest tax authority.
You said, you need to apply for a temporary tax registration certificate. I can imagine this, but this temporary tax registration certificate will not be self-employed, will it? What's Ann's name? According to my understanding, it should be the temporary tax registration certificate of the enterprise, that's good. Enterprises don't have to pay personal income tax at all, so the tax authorities really have the courage to issue this tax bill, not afraid of being laughed off?
The size of China is amazing. If you are really hacked by them, the taxpayers are helpless. I'd better talk about the solution.
1 There is a contact number on the foreign management certificate issued by the local taxation bureau directly under Sichuan Province. Please call him and tell him what happened to you, and he will help you coordinate. Because everyone has done so many things, nothing more than for their own local taxes. Sichuan Local Taxation Bureau will not let you pay taxes outside. This method is very good, and it doesn't offend anyone. Let them play tricks.
2. If the 1 method doesn't work, you can call the 12366 tax service hotline for consultation. The reply of 12366 is very authoritative, and he can also help you coordinate this matter.
3. What taxes should be paid locally in the project construction? Generally, stamp duty, business tax and urban construction tax are paid, but there are many special circumstances and local regulations, you can consult them together in the contact number of the foreign exchange certificate.
I hope my answer can help you. If you still don't understand, please call me directly online.
What information is required to issue a "certificate of tax management for outbound business activities"? According to the relevant accounting system, if the bill is lost, it must apply to the billing unit for a certificate. There are two ways to prove it:
1. The billing company copies the financial bookkeeping copy and stamps it with the special financial seal of the billing company, so that the payee can make the reimbursement voucher.
2. Write down on a separate sheet: billing unit, payee, billing date, bill name, number, transaction content, quantity, unit price, amount and other bill items. Stamp the special financial seal of the billing unit. :pan.baidu./s/ 1c2dZyNm