Q：
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If the same contract needs to be paid several times, how should it be connected before and after the implementation of the Announcement?
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A：
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Tax filing for foreign payment has been done before the implementation of the Announcement. If it is necessary to continue to make foreign payment for the same contract after the implementation of the Announcement, it is not necessary to go through tax filing again.
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Q：
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How to understand the meaning of "first payment"?
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A：
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No tax filing is required for a single outbound payment that does not exceed the equivalent of us $50,000. If multiple external payments are required based on the same contract, tax filing shall be made only when the first single payment exceeds the equivalent USD50,000.
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Q：
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After the increase of online channels, what are the changes in the processing process of foreign payment tax filing?
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A：
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Record of people choose to handle the tax registration for overseas online, can log on to the local electronic tax official, complete and fill in the service trade projects such as foreign pay tax for the record table "(hereinafter referred to as the" application form ") and submit for the record, and record system automatically generated number and verification code for the record table, according to the regulations of the foreign exchange management related to the bank for payment of foreign exchange business.
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Q：
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After completing the tax filing, what should be done if there is any mistake in filling in the Filing Form or any change in the filing items?
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A：
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The archival filing person may choose to revise or cancel the Archival Filing Form in the tax service or the electronic tax bureau before the external payment has occurred. If the external payment has been made, the Record Form cannot be invalidated, but can only be modified.
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Q：
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How to handle tax filing and foreign exchange payment in different places?
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A：
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The archival filing person may at any time log in to the electronic tax bureaus of the provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan to handle the archival filing online. When filling in the Record Form, the record holder may select a nationwide bank for remittance payment as required. After the archival filing, the archival filing person may handle the foreign exchange payment business at the bank by presenting the number of the Archival Filing Form and verification code in accordance with relevant regulations on foreign exchange administration.
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FAQ
