Supplementary Notice Of The State Administration Of Taxation On Tax Collection And Administration Of External Payments For Service Trade
Supplementary Notice of the State Administration of Taxation on the tax collection and administration of external payments for service trade
National tax letter [2008] 258
Tianjin, Shanghai, Jiangsu, Fujian, Hunan, Sichuan (municipalities) National Taxation Bureau and Local Taxation Bureau: The Circular of the State Administration of foreign exchange and the State Administration of Taxation on the issue of tax filing for foreign trade in service trade ([2008]8) and the Circular of the State Administration of Taxation on the tax collection and administration of external payments for service trade have been issued. The Supplementary Circular on the implementation of the tax filing system for external payment of trial trade in services is as follows: [2008]219 I. implementation scope of the two documents (1) pilot projects in pport projects are not applicable to international shipping. (two) in the financial services projects, the pilot policy includes guarantee fees, excluding interest. Two. The competent tax authorities regarding tax filing shall still be implemented according to the regulations issued by the State Administration of foreign exchange and the State Administration of Taxation jointly issued [1999]372 No. Three, the amount of tax filing in the pilot area is $50 thousand per time (not including $50 thousand). Each time the amount of payment is less than 50 thousand US dollars (including US $50 thousand), we do not need to file tax records. Four, when handling tax records, domestic institutions shall submit two copies of the contract. Five. The State Administration of taxation under the pilot provinces and cities shall enact a special seal for tax filing according to the following specifications and file it with the foreign exchange management department at the same level. The contents can be divided into two lines: first, the name of the state tax bureau which acts for tax filing, and second acts to pay the special seal for tax filing externally. Specifications: 63MM * 20MM font: imitation song character: no limit. Six, the "tax filing form for external payment of domestic institutions' service trade" between the State Administration of Taxation and the Local Taxation Bureau is pmitted by the State Administration of Taxation to the competent local tax bureau on the day of filing tax records. At the same time, the competent Local Taxation Bureau shall regularly collect the original and the photocopy of the tax filing form for the external payment of domestic trade in services in charge of the State Administration of Taxation, so as to ensure the timely collection of the tax payable. Seven. During the pilot period, the tax filing form for the external payment of domestic institutions' service trade and the notes for archival filing shall prevail.
Annex: 1, tax filing form for external payment of domestic service trade. 2, filing instructions
State Administration of Taxation March 24th, two, eight
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