(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.
Your enterprise can make a specific judgment according to its actual situation.
2, service trade and other projects to pay tax filing process:
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.
National tax business. County business.
Submit information
(1) 3 copies of Tax Filing Form for External Payment of Services Trade and Other Projects.
(2) A copy of the contract (agreement) or relevant transaction voucher stamped with the official seal (the foreign language text should be accompanied by a Chinese translation, and if the same contract needs to be paid for many times, it should only be provided at the first foreign payment).
After the designated foreign exchange bank handles the sale and payment of foreign exchange, it shall sign the corresponding valid vouchers and valid commercial documents and keep them for future reference.
Designated foreign exchange banks shall, according to the daily central parity of RMB exchange rate published by the People's Bank of China and the prescribed bid-ask spread, determine the foreign exchange buying and selling price for customers and handle the foreign exchange settlement and sale business.
Payment from a foreign exchange account or purchase of foreign exchange shall be made on the date stipulated in the relevant settlement method or contract, and foreign payment shall not be made in advance; Except for the foreign exchange used for debt service and the deposit of letter of credit/guarantee, foreign exchange may not be purchased in advance.
In order to avoid exchange rate risks for foreign exchange users with forward payment contracts or debt repayment agreements, designated foreign exchange banks may handle forward trading of RMB and foreign currencies and other hedging businesses for them in accordance with relevant regulations.
Without the approval of the foreign exchange bureau, foreign exchange may not be purchased or paid from the foreign exchange account in the next session of the easy loan trade.
A foreign bank engaged in foreign exchange business shall submit a report on the settlement, sale and payment of foreign exchange to the foreign exchange bureau in accordance with the regulations. Designated foreign exchange banks shall establish an internal supervision system for the settlement and sale of foreign exchange, and report to the local branches of the State Administration of Foreign Exchange in a timely manner in case of abnormal settlement and sale of foreign exchange.
A domestic institution shall open a foreign exchange account with a bank engaged in foreign exchange business at its place of registration, and handle foreign exchange settlement, purchase and payment in accordance with these provisions. Domestic institutions opening foreign exchange accounts in different places and abroad shall apply to the foreign exchange bureau. Foreign exchange income under the current account of a foreign-invested enterprise may, upon approval, open a foreign exchange settlement account with a bank that chooses to engage in foreign exchange business at the place of registration.
Banks engaged in foreign exchange business and domestic institutions engaged in settlement, purchase and payment of foreign exchange shall unconditionally accept the supervision and inspection of the foreign exchange bureau and produce and provide relevant materials. In violation of these provisions, the foreign exchange bureau may impose penalties such as warning, confiscation of illegal income and fine; The foreign exchange bureau may impose penalties on banks that engage in foreign exchange business in violation of these regulations and if the circumstances are serious.