Taxpayers operating within the jurisdiction of inter-provincial (hereinafter referred to as inter-provincial) tax authorities shall issue the Certificate of Foreign Business Operation in accordance with these Provisions; If a taxpayer operates across counties (cities) within the jurisdiction of the provincial tax authorities, the provincial tax authorities shall decide whether to issue a foreign trade certificate. This is stipulated in the general tax distribution document. In practice, it means that if the construction address is a cross-city project, it is necessary to issue a foreign trade certificate, which does not mean that the general subcontracting company does not need to issue a foreign trade certificate in the same county and city.

If you represent the company and the project is built outside the company's registered place, you can open a foreign trade license, otherwise it is unnecessary. Of course, you can leave it open. This just means that you may have tax incentives or be conducive to the development of the company where you are located. Of course, the tax authorities where the company is located are willing. However, some owners or Party A require you to issue a tax bill in the local area to pay, so there is no way.

Labor subcontracting can be carried out across regions, and local construction is required. Some places will require temporary residence permits or real-name registration of workers. If the foreign trade license is not handled, local protection is illegal.

The process of handling foreign classic certificates

1. Please send the original and scanned contract signed with the project department to Mu Xin Engineering Construction Co., Ltd. 。

2. The Finance Department is responsible for applying for and sending foreign trade certificates.

3. The labor service team shall prepay the value-added tax at the local State Taxation Bureau with the foreign trade certificate, the original and photocopy of the contract, and pay the additional tax according to the requirements of the local local taxation bureau.

Please send us the tax payment certificate of national tax and local tax after the advance payment.

5. Invoice can only be issued if the balance tax is remitted at the same time.

6. Issue the invoice and send it back.

Attachment: The additional taxes to be paid by local tax bureaus generally include: urban construction tax, education surcharge, local education surcharge, stamp duty and water conservancy construction fund. In fact, please pay according to the local tax requirements.

Do you need to open a foreign trade card for subcontracting? If the construction industry goes out to operate across provinces and cities, it needs to issue a foreign business license. When you are engaged in the construction industry outside, you need to pay the relevant taxes such as value-added tax in advance, and then when the enterprise returns to the place of registration, you need to pay the value-added tax in one lump sum. The above analysis is for your reference only.