First, the process of handling foreign classics certificate
1. Preparation of application materials: Enterprises need to prepare basic certificates including business license, tax registration certificate, organization code certificate, and other relevant materials such as contracts and agreements involving cross-regional operations or cross-border services.
2. Submission of application: The enterprise submits the prepared application materials to the local competent commercial department or tax authorities, and fills in the application form for foreign trade certificate.
3. Examination and approval: The competent commercial department or tax authorities shall examine the materials submitted by the enterprise to verify its operation and relevant qualifications. Those who meet the requirements will be given a foreign economic license for examination and approval.
4. Obtaining Foreign Trade Certificate: After obtaining the approval, the enterprise will go to the designated place to obtain the foreign trade certificate and keep it properly as required.
Second, the tax advance process
1. Determine the amount of tax to be paid in advance: the enterprise calculates the amount of tax to be paid in advance according to factors such as the contract amount and tax rate for cross-regional operations or cross-border services.
2. Fill in the tax prepayment declaration form: The enterprise shall fill in the tax prepayment declaration form and attach relevant certification materials according to the requirements of the tax authorities.
3. Submission of declaration: The enterprise will submit the completed advance tax declaration form and related materials to the tax authorities.
4. Payment of tax: After the tax authorities have verified that it is correct, they will notify the enterprise to pay the prepaid tax. Enterprises can complete tax payment through bank transfer and online tax payment.
5. Obtaining the tax payment certificate: After paying the tax, the enterprise may apply to the tax authorities for issuing the tax payment certificate as a proof that it has fulfilled its obligation to pay taxes in advance.
To sum up:
The process of handling foreign trade permits and prepaying taxes is a requirement that enterprises must follow when conducting cross-regional operations or providing cross-border services. Enterprises need to prepare relevant materials, submit applications and apply for foreign trade permits as required. At the same time, calculate the prepaid tax amount according to the operating income, fill in the declaration form and submit it to the tax authorities to complete the tax payment and obtain the tax payment certificate. This process helps to standardize the cross-regional or cross-border business behavior of enterprises and ensure tax compliance.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 32 stipulates that:
"If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date when the tax payment is overdue."
Enterprise Income Tax Law of the People's Republic of China
Article 50 stipulates that:
"Unless otherwise stipulated by tax laws and administrative regulations, resident enterprises shall take the place of enterprise registration as the place of tax payment; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located. If a resident enterprise establishes a business institution without legal person status within the territory of China, it shall calculate and pay enterprise income tax in a consolidated manner. "