First of all, you need to submit the corresponding company information in the Ministry of Commerce system (Shenzhen needs to be in the Economic and Trade Commission and the Ministry of Commerce), and prepare the following materials: enterprise business license, articles of association of foreign-invested enterprises or mergers and acquisitions, resolutions of the board of directors or investment resolutions, and audited financial statements for the last year (data indicators are required). And the description of the implementation of the preliminary work (including the best adjustment, feasibility study, explanation of the source of investment funds, analysis and evaluation of the investment environment) (in the case of mergers and acquisitions, if the overseas investment authenticity commitment letter is within the scope of M&A, the Pre-Report Form of Overseas M&A Matters should also be submitted, and then the corresponding paper materials (all paper materials need to be stamped by domestic companies) should be prepared and submitted to the window of the Economic and Trade Commission. After approval, a certificate will be obtained, and the investment funds will be remitted abroad within two years after the certificate is issued. After filing/approval, an annual report will be required.
After receiving the certificate, you will also receive a registration form, which needs to be registered at the embassy of China in the invested place. The registration form shall be stamped by the embassy and returned to the Economic and Trade Commission.
Is the record number of overseas exporters handled abroad?
Overseas exporters have to apply for approval in the importing country, so the record number should be handled in the importing country.
Provisions on withholding and remitting foreign exchange payment abroad?
Hello, according to the Announcement of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Tax Filing of Foreign Payments for Services Trade and Other Projects (Announcement No.40 of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.20 1 3): "1. Domestic institutions and individuals who pay the following foreign exchange funds with an equivalent value of more than US$ 50,000 (excluding the equivalent value of US$ 50,000, the same below) abroad shall file tax records with the local competent tax authorities, except for the circumstances stipulated in Article 3 of this announcement.
Three, domestic institutions and individuals to pay the following foreign exchange funds, there is no need to handle and submit the "filing form":
(thirteen) domestic individuals to study abroad, travel, visit relatives and other private purposes; Therefore, if a domestic individual remits more than $50,000 to pay tuition fees abroad, it belongs to a domestic individual studying abroad for his own use, and there is no need to go to the national tax for overseas payment filing. Therefore, paying foreign exchange in the name of an individual has less tax risk.
The enterprise bears the tuition fees of senior executives and needs to withhold and remit the personal income tax of senior executives according to the salary income.
Moreover, related expenses cannot be charged before enterprise income tax.