If the actual labor service of accounting consultation occurs overseas, there is no need to withhold and remit any tax. However, it is necessary to submit contracts and other evidence sufficient to prove that the service occurred abroad to the tax authorities, and issue a tax exemption certificate.

Otherwise, business tax should be withheld, but income tax should not be withheld (withholding income tax is related to proprietary technology and other projects). As for enterprise income tax, we should consider whether the term of domestic labor service constitutes a permanent establishment.

Withholding and paying income tax is different from withholding and paying enterprise income tax. One tax rate is 10%, and the other is the approved profit rate *33%. Whether to withhold enterprise income tax depends on the term of the negotiation contract between you. Generally speaking, you don't need to deduct it within 6 months. Of course, the final approver is the competent tax authority where you are located. Just issue the tax payment certificate for non-trade payment.