(a) the units or individuals that provide or accept the labor services stipulated in the Regulations are in China; According to the above provisions, the consulting service in "service industry-other service industries" which belongs to business tax shall be treated as follows: (1) If a domestic enterprise (individual) provides consulting service abroad, the company (individual) providing the service is in China. This consulting service does not belong to the overseas services provided by domestic enterprises (individuals) temporarily exempted from business tax as stipulated in Article 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Transactions (Caishui [2009]11No.), and enterprises (individuals) shall pay business tax according to regulations. (2) If an overseas enterprise (individual) provides consultation in China and the unit (individual) that receives labor services is in China, it belongs to providing labor services in China. Even if the consulting service happens entirely overseas, it does not belong to the services provided by overseas units (individuals) temporarily exempted from business tax as stipulated in Article 4 of Caishui [2009]1.Overseas enterprises (individuals) shall pay business tax according to regulations. Therefore, when overseas consulting fees are paid in China, overseas enterprises should pay business tax. If an overseas enterprise has no office or agency in China, the domestic payment unit shall withhold and remit the business tax. Overseas consulting fees obtained in China shall be subject to business tax.