According to the regulations of the state, if an overseas unit or individual has taxable activities in China, the withholding agent who has not established a business office in China shall calculate according to the following formula: tax amount to be withheld = price paid by the buyer ÷( 1+ tax rate) × tax rate.

Article 33 of the Measures for the Administration of Invoices stipulates that if the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from abroad, they may require them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after examination and approval by the tax authorities.

Taxpayers providing cross-border services are exempt from VAT. They should separately calculate the sales in cross-border services and accurately calculate the non-deductible input tax, and their tax-free income cannot be invoiced for special value-added tax.

Providing qualified technical services overseas is tax-free. According to the regulations, cross-border services must sign a written contract with the client, otherwise they cannot be exempted from VAT.

Technical services and technical consultation related to technology transfer and technology development refer to the technical consultation and technical service business provided by the transferor to help the transferee master the transferred technology according to the technology transfer or development contract. This part can be exempted from value-added tax, but simply providing technical services cannot be exempted from value-added tax.

Article 10 of the Measures for the Pilot Implementation of Changing Business Tax to VAT (Caishui No.2013106):

Taxable services are provided in China, and the providers or recipients of taxable services provide taxable services in People's Republic of China (PRC) and overseas (hereinafter referred to as overseas). If there is no operating institution in China, the agent shall be the VAT withholding agent; There is no agent in China.

The payee is the VAT withholding agent. According to the above provisions, the value-added tax shall be withheld and remitted for the technical consulting fees paid to overseas individuals. According to the above regulations, your enterprise should withhold and remit the value-added tax when paying the consulting fee.