Is it necessary to withhold and remit overseas value-added tax for patent application fees paid overseas?

Income tax, not business tax. According to Guo Fa [1998] No.757 and Guo Fa [1999] No.788, the interest, rent, royalties and other payments paid by domestic payment units according to contracts or agreements signed with foreign enterprises, whether they are actually paid or not, have been included in the current cost of domestic payment units. Among them, interest, rent, royalties and other payments that are not due or deferred according to the provisions of the contract are accrued and included in the current costs and expenses of the enterprise according to the relevant provisions of the accounting system, and deducted before tax. If the taxable income is calculated when the enterprise income tax return is submitted, it should also be regarded as the current costs and expenses, and the withholding income tax of foreign enterprises should be withheld and remitted when the financial withdrawal expenses are made.