When an enterprise pays a commission abroad, it shall withhold and remit the business tax. If there is business tax in storage, you should pay urban construction tax and education surcharge according to the corresponding proportion of business tax in storage. According to the provisions of Caishui [2065438+06] No.36 document, intermediary service belongs to the economic agency service in the modern service industry in the annotation of camp reform. Twelfth sales of labor services, intangible assets or real estate in China refers to:
(1) The seller or buyer of services (excluding leased real estate) or intangible assets (excluding the right to use natural resources) is in China;
(2) The real estate sold or leased is within the territory of China;
(3) The natural resources transferred from the right to use natural resources are in China;
(four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Therefore, VAT should be withheld and remitted.
Article 11 of the Provisional Regulations of the People's Republic of China on Business Tax: Withholding agents of business tax: if units or individuals outside People's Republic of China (PRC) and China provide taxable services, transfer intangible assets or sell real estate in China, and have no business offices in China, their domestic agents shall be the withholding agents; If there is no agent in China, the transferee or the buyer shall be the withholding agent.
Paragraph 3 of Article 2 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management institution is not in China, but has institutions and places in China, or has no institutions or places in China, but has income from China.
Article 3 stipulates that if a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
Extended data:
In real life, it is difficult to determine the taxpayer under certain circumstances, so the tax law stipulates the withholding agent. The withholding agents of business tax mainly include the following types:
(1) Where a financial institution is entrusted to issue loans, the financial institution entrusted to issue loans shall be the withholding agent of the tax payable; When a financial institution accepts the entrustment of other units or individuals to handle entrusted loan business for it,
If the principal's funds are transferred to the agency, the agency will lend the funds to the user unit or individual, and the agency that finally gives the loan to the user unit or individual and obtains the loan interest will withhold and remit the business tax payable by the principal.
(2) When taxpayers provide taxable services in the construction industry, they shall determine the withholding agent for cultural tax in accordance with the following provisions:
1. In case of general contracting or subcontracting of construction projects, the general contractor shall be the withholding agent.
2, taxpayers provide taxable services in the construction industry, in accordance with one of the following circumstances, regardless of whether the project is subcontracted, the tax authorities can take the construction units and individuals as withholding agents for business tax:
(1) Taxpayers engaged in trans-regional (including provinces, cities and counties, the same below) projects to provide taxable services in the construction industry;
(2) The taxpayer fails to go through the tax registration or temporary tax registration at the place where the labor service occurs.
(3) If an overseas entity or individual has taxable activities in China and has no institution in China, its agent shall be the withholding agent of the taxable amount; If there is no agent, the transferee or the buyer shall be the withholding agent.
(4) If a unit or individual performs and someone else sells tickets, the tax payable shall be withheld and remitted by the ticket seller; if the performance agent is an individual, the tax payable for the performance business shall also be withheld and remitted by the ticket seller.
(5) For sub-insurance business, the original insurer shall be the withholding agent for tax payable.
(6) Where an individual transfers the patent right, non-patented technology, trademark right, copyright and goodwill right, the transferee shall be the withholding agent of the tax payable.
(7) Other withholding agents as stipulated by the Ministry of Finance.
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