Generally speaking, there are several ways for overseas institutions to certify domestic products: one is that domestic manufacturers transfer their products abroad and all certification is completed abroad; One is that foreign certification bodies send personnel to China for certification; There is also a certification body in China.

The business tax treatment in these three cases is obviously different. In the first case, since all services, that is, taxable services, occur overseas, according to the provisions of the current business tax system, they are not taxable services provided in China, and there is really no need to pay business tax. In the second and third cases, the service basically takes place in China, so according to Article 1 of the Provisional Regulations on Business Tax and Article 7 of its implementing rules, it is necessary to calculate and pay business tax.

In these three cases, the payment of income tax is consistent. Because in accordance with the provisions of Articles 1, 3 and 6 of the Income Tax Law of People's Republic of China (PRC) on Enterprises with Foreign Investment and Foreign Enterprises, foreign enterprises must calculate and pay income tax on income originating in China. According to the provisions of the new Enterprise Income Tax Law of People's Republic of China (PRC), income tax is also required.