I gave a project to Fengtai, Beijing, and the process is as follows:
1. Prepare required materials: contract, tax registration certificate and company official seal;
2. Check the address of the local tax bureau online (search on Baidu map);
3. After entering the hall, first buy a tax stamp (0.3 ‰ of the contract amount), stick it on the original contract, and then cancel it (that is, draw a double line on the face with a pen); Stamp the original contract; Copy the contract; Stamp the copy of the contract; Go to the window and tell the staff to apply for a foreign card or a foreign card.
Precautions:
1. Contract: indicate the contract amount, address of operation or construction, city, and specific start and end dates of operation or construction (if it is unclear, write down the processing date to the next 6 months, because the time limit for external processing is 180 days);
2. Tax registration certificate: the above computer code is required;
3. Stamping: the stamp duty of the original is one, and each page of the copy of the contract is spliced together.
4. How to handle it: handle it on the spot. Finally, he left a contract and took it from the handler. These are two identical A4 forms.
5. I haven't handled any matters in the outgoing party, and I probably need some copies of company qualifications, such as business license, tax registration certificate, organization code, etc. (within the validity period), there are also the original contract and two forms given on site.
Excuse me, how to handle foreign exchange certificates?
Methods and procedures for handling foreign exchange certificates:
1. Taxpayers who temporarily engage in business activities in other counties (cities) should apply for the issuance of the Foreign Business Certificate at the designated window of our bureau with a copy of the tax registration certificate (original) and the original and copy of the business project contract before going out for business;
2. Accept the foreign management certificate on the spot, and decide whether to issue it according to the application conditions and relevant information provided. In case of special circumstances, it shall be reported to the competent leader for approval;
3, by the competent tax authorities responsible for the collection of enterprise income tax issued a "foreign business certificate", the taxpayer's enterprise income tax has not been paid in our bureau, not issued a "foreign business certificate". For branches that pay enterprise income tax by the head office, the head office is responsible for handling the certificate of foreign capital management;
4, the issuance of the "foreign management certificate" must be in accordance with the principle of one place one certificate, valid for 30 days, the longest shall not exceed 180 days;
5. After the issuance of the Certificate of Foreign Administration, it shall be recorded in the Register of Foreign Administration Certificate in time and signed by the taxpayer.
Note: The full name of the foreign management certificate is "Tax Management Certificate for Out-of-town Business Activities", and it is operated in accordance with the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management.
Materials required for handling foreign exchange certificates
I, Fengtai, Beijing, handle foreign projects: 1. Preparation of required materials: contract, tax registration certificate, company official seal; 2. China inquires about the address of the tax bureau (Baidu Tusou); 3. Enter the lobby to buy tax stamps (contract amount of 0.3 yuan) and paste them on the original contract for cancellation (double line with pen); Seal of the original contract; Copy the contract; Copy and seal of the contract; The window tells the staff what to pay attention to when handling foreign trade licenses or foreign trade licenses: 1. Contract: contract amount, specific city of operation or construction site, starting and ending period of operation or construction (the time limit for handling foreign trade license in June should be clearly written as180); 2. Tax registration certificate: computer code is required; 3. Stamping: The original stamp duty contract should be sewn on each page. 4. Handling method: leave a copy of the contract with the manager to take away two A4 forms. 5. I have never handled foreign affairs, and need some copies of company qualification business license, tax registration certificate, organization code, etc. (Pay attention to the warranty period) and the original contract and two originals.
What are the procedures for going out on business?
1) Application: Taxpayers who temporarily go to other counties and cities to engage in production and business activities should fill out the Application Form for Tax Administration Certificate of Going Out for Business Activities with a copy of the tax registration certificate and relevant materials before going out for business (Jian 'an enterprises should provide the bid-winning notice, construction contract, construction permit or commencement report, etc.) to the local tax authorities.
(2) Accepting the application and issuing the certificate: after accepting the Application for Approval Form for Tax Management Certificate of Outgoing Business Activities and related materials submitted by taxpayers, if they are found to be correct after examination, they shall fill out and issue the Outgoing Business Certificate in quadruplicate according to the principle of "one place, one certificate", and affix the seal of the manager and the official seal of the competent tax authority, with one for the taxpayer to keep and three for the use of outgoing business.
(3) Inspection and registration: Before engaging in production and operation at the place indicated in the foreign management certificate, the taxpayer shall apply to the local tax authorities for inspection and registration, and submit the following documents and materials:
① A copy of the tax registration certificate;
② External management certificate. If a taxpayer sells goods at the place indicated in the foreign exchange certificate,
In addition to submitting the above-mentioned documents and materials, you should also truthfully fill out the Inspection Form for Goods Going Out on Business to declare and inspect the goods.
(4) go through the cancellation procedures
: ① The validity period of the Tax Administration Certificate for Outgoing Business Activities is generally 30 days, and the longest is no more than 180 days. After the expiration of the validity period, but the business activities have not yet ended, and it is necessary to continue to operate, the original certificate shall be returned to the original competent tax authority, and the tax registration formalities shall be handled at the place of operation.
② After the end of business activities, taxpayers who go out to operate should return the Certificate of Tax Administration of Business Activities to the competent tax authorities for cancellation within 10 days after the expiration of the validity period.
What information do I need to apply for foreign exchange certificates?
Taxpayers temporarily engaged in production and operation in other counties (cities) shall, before going out for production and operation, apply to the competent tax authorities with the tax registration certificate to issue a certificate of tax administration for going out for business activities (hereinafter referred to as the "certificate of going out for business"). Also known as foreign trade certificate): 1. Issue foreign trade certificate 1. Taxpayers who temporarily go to other counties (cities) to engage in business activities should apply for the issuance of the Foreign Trade Certificate at the designated window of our bureau with a copy of the tax registration certificate (original) and the original and copy of the business project contract before going out for business. 3. The foreign-related business certificate shall be issued by the competent tax authorities responsible for collecting enterprise income tax. If the taxpayer fails to pay the enterprise income tax in our bureau, it shall not issue the Certificate of Foreign Capital Management. For branches that collect and pay enterprise income tax by the head office, the head office shall be responsible for handling the foreign business certificate. 4. The issuance of certificates for foreign managers must be based on the principle of one place and one certificate, and the validity period is 30 days, and the longest period shall not exceed 180 days. 5. After the issuance of the Foreign Business Certificate, it shall be recorded in the register of the Foreign Business Certificate in time and signed by the taxpayer. Ii. write-off of foreign exchange certificates 1. Taxpayers should go through the cancellation procedures at the designated window of our bureau with the receipt of the Foreign Management Certificate after the expiration of the validity period or within 0/0 days from the date of verification by the tax authorities at the place of business within the validity period. 2. Taxpayers should reflect their financial status in a timely manner, conduct financial accounting and pay taxes (fees) on business projects that have issued foreign business certificates, and pay back the tax payable at the place of business. For the foreign Jian 'an enterprises determined as the declaration method during the audit of invoicing tax payment, the enterprise income tax shall be paid according to the enterprise income tax collection method when going through the formalities of canceling the foreign management certificate. 3. If the external management certificate is not used for various reasons, it will be cancelled after all the copies issued are recovered and invalidated. 4. After the taxpayer goes through the cancellation procedures, it shall timely register the items in the Register of Foreign Business Certificates, which shall be signed by the taxpayer. 5. After paying taxes in different places or withholding taxes, copies of invoices, tax receipts and foreign management certificates shall be kept at the time of verification by the tax authorities.
Where can I send foreign exchange certificates?
Hello, according to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Improving the Administration of Tax Registration (State Taxation Administration of The People's Republic of China [201] No.21), taxpayers who engage in production and business activities in other counties (cities) temporarily shall pay the corresponding amount at or above the county level (including the corresponding level) according to their business activities before going out to engage in production and business activities. If value-added tax should be paid for going out for business activities, it should apply to the national tax authorities for issuance; Business tax should be paid for going out for business activities, and it should be applied to the local tax authorities for issuance; If the business activities are part-time, you can apply to the national tax or local tax authorities for issuance, and the tax authorities shall not refuse. Therefore, engaging in business tax services in other counties should apply to the local tax authorities for the issuance of foreign-related business certificates.
What if the project has no external management certificate?
Business tax, urban construction tax, education surcharge, etc. The tax on foreign projects of enterprises is paid locally, and the enterprise income tax can be paid back to the place where the company is located with the certificate of foreign operation. As for personal income tax, it is treated differently: if the company can prove that employees' wages are paid and paid in the company, they can be returned to the company; If you can't prove that you pay personal income tax in the company, you must pay it at the project site (generally, the company manager returns to the company to pay it, and migrant workers pay it at the project site).
What is the specific purpose of external management certificate?
The tax administration certificate for outbound business activities refers to that taxpayers who are engaged in production and business activities in other counties (cities) temporarily shall apply to the competent maritime authority for issuing the tax administration certificate for outbound business activities with the tax registration certificate before going out for production and business operations. The tax authorities shall, in accordance with the principle of "one place, one certificate", issue the Certificate of Foreign Personnel Management. The validity period of foreign management certificate is generally 30 days, and the longest period shall not exceed 180 days.
Because we have to pay taxes on the construction site, the tax bureaus where the enterprises are located and on the construction site use foreign exchange vouchers to transmit tax information to prevent tax evasion and double taxation.
When the invoice is issued at the end of the construction site, the foreign management certificate must be presented, signed and sealed to confirm that the tax has been paid for the project, returned to the tax bureau where the enterprise is located for the record, and the foreign management certificate will be cancelled, and the enterprise will no longer be allowed to pay taxes on the project.
For enterprises, it is the most important role that invoices cannot be settled without foreign exchange certificates.
How to find the local local tax bureau that issues invoices and how to handle the foreign management certificate?
Your headquarters is in Beijing. You should go to the local tax bureau where the headquarters business premises are registered to apply for the Foreign Management Certificate. Your directly affiliated tax bureau can see it on your tax registration certificate. Specifically, you need to provide a copy of your contract, business license, tax registration certificate and ID card of the handler, and apply for the Foreign Business License for the first time. Other materials can be confirmed by calling your tax bureau.
When do I need an external management certificate?
Chapter VI of the Measures for the Administration of Tax Registration stipulates in the inspection and registration of exit business:
Article 32 Taxpayers who temporarily go to other counties (cities) to engage in production and business operations shall, before going out for production and business operations, apply to the competent tax authorities with the tax registration certificate to issue a tax management certificate for going out for business activities (hereinafter referred to as the "Management Certificate for Going Out").
Article 33 The tax authorities shall, in accordance with the principle of "one place, one certificate", issue certificates of foreign management. The validity period of foreign management certificate is generally 30 days, and the longest period shall not exceed 180 days.
Article 34 A taxpayer shall apply to the local tax authorities for inspection and registration and submit the following documents and materials before conducting production and business operations in the production and business operation places indicated in foreign exchange certificates:
(a) a copy of the tax registration certificate;
(2) foreign management certificate.
When a taxpayer sells goods at the place indicated in the Certificate of Foreign Business, he shall, in addition to submitting the above-mentioned documents and materials, truthfully fill out the Checklist for Foreign Business and declare for inspection.
Article 35 After the completion of overseas business activities, taxpayers shall fill in the Application Form for Overseas Business Activities with the tax authorities in the place where they operate, settle taxes and hand in the cancellation invoices.
Article 36 A taxpayer shall, within 10 days after the expiration of the foreign exchange certificate, go through the cancellation formalities with the original tax registration authority with the foreign exchange certificate.
For details, please refer to: China Finance and Taxation Network dcetax/...& $ term= = External Management.