How to pay the tax on the foreign business of local enterprises

The flexible employment method of the tax-saving network 123 reduces the input of labor costs and reduces the risk in the employment process. Through business flow outsourcing, the business is allocated to employees by the 123 management center of the tax-saving network. The enterprise management center adopts a flexible employment method to assign tasks to employees, which also greatly reduces the tax burden, and enterprises do not need to apply social security for employees.

By publishing content on the 123 freelancer platform of the tax-saving network, enterprises can use scattered workers to take on tasks, reach transactions and complete tasks offline. The company has reached an online cooperation with scattered employees, and the employees directly serve the company to reduce the tax burden.

Legal analysis: 1. For those who set up points in other places, they need to apply for a business license and pay taxes locally as an independent taxpayer. 2. For those who set up points in other places and do not operate, such as only building a warehouse for storage and not processing and sales, or an office set up by the company, it does not belong to engaging in production and operation, and does not need to be registered for industry and commerce, and has no tax liability.

3. If there is no location, but the business is temporarily operated in a different place, it is not necessary to apply for a business license, and it is necessary to fill in the "Cross-regional Tax-related Matters Report Form".

Legal basis: "Law of the People's Republic of China on the Administration of Tax Collection" Article 15 Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities of Zheng Boling for tax registration with relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses. The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

Article 22 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (VAT) Where VAT is paid: (1) Fixed business households shall declare and pay taxes to the in-charge taxation authorities where their institutions are located. If the head office and branch offices are not in the same county (city), they shall declare and pay taxes to the competent tax authorities of their respective locations; With the approval of the competent financial and taxation authorities or the financial and taxation authorities authorized by them, the head office may declare and pay taxes to the competent tax authorities where the head office is located.

2) When a fixed business household sells goods or services in another county (city), it shall report to the in-charge taxation authority where its institution is located, and declare and pay taxes to the in-charge taxation authority where its institution is located; If it fails to report, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur; If the tax is not declared to the in-charge taxation authority of the place of sale or the place where the labor service occurs, the in-charge taxation authority of the place where the institution is located shall make up the tax. (3) When a non-fixed business household sells goods or services, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or services occur; If the taxpayer fails to declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur, the in-charge taxation authority of the place where the institution is located or the place of residence shall make up the tax. (4) Imported goods shall be declared and paid to the customs at the place of customs declaration.

The withholding agent shall declare and pay the tax withheld by it to the in-charge tax authority of the place where its institution is located or where it resides.

Enterprises generally pay taxes in the place of registration, and if they carry out business activities in other places, they need to set up branches, otherwise penalties will be imposed. After the establishment of a branch, it can be independently calculated, and only the income tax is paid in the place where the headquarters is located, and other taxes must be paid in the local branch tax bureau, and the tax can be paid directly to the local tax service agency.

The taxes that enterprises generally need to pay when engaging in production activities include high value-added tax, consumption tax, business tax, enterprise income tax, individual income tax, resource tax, urban land use tax, urban maintenance and construction tax, cultivated land occupation tax, land value-added tax, vehicle purchase tax, vehicle and vessel tax, stamp duty, deed tax, etc. Vertical fingers.

Value-added tax (VAT) is a turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation. In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services.

Consumption tax is a general term for various taxes that are levied on the turnover of consumer goods, and it is a tax levied on consumer goods, with a single collection link, and most of them are paid in the production or import link. The scope of GST mainly includes cigarettes, alcohol, firecrackers, fireworks, high-end cosmetics, refined oil, precious jewellery and jade.

Legal analysis: Taxpayers engaged in production and business operations who temporarily engage in production and business activities in other counties shall report to the tax authorities at the place of business for inspection and registration and accept tax administration with the tax registration certificate and the tax administration certificate of business activities filled out by the local tax authorities. Taxpayers engaged in production and business operations go out to guess sails and operate in the same place for more than 180 days; Tax registration formalities shall be completed at the place of business.

Legal basis: Article 12 of the Individual Income Tax Law of the People's Republic of China shall calculate the individual income tax on an annual basis if the taxpayer obtains business income, and the taxpayer shall submit the tax return to the tax authorities within 15 days after the end of the month or quarter and pay the tax in advance; The final settlement shall be completed before March 31 of the following year in which the income is obtained. Individual income tax shall be calculated on a monthly or one-time basis for the income obtained by taxpayers from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income.

According to the provisions of the Administrative Measures for Tax Registration, branches and places engaged in production and business operations established by enterprises in other places, individual industrial and commercial households and public institutions engaged in production and business operations shall go through tax registration in accordance with the Tax Collection and Administration Law, its implementation rules and the provisions of these Measures.

Tax registration certificates include tax registration certificates and their copies, temporary tax registration certificates and their copies. There are 5 situations in which a temporary tax registration certificate can be obtained:

1. Taxpayers engaged in production and business operation receive temporary industrial and commercial business licenses.

2. Taxpayers engaged in production and business operation have not applied for industrial and commercial business licenses and have not been approved by relevant departments.

3. Taxpayers engaged in production and business operations go out to operate, and the cumulative number of days exceeds 180 days in a continuous period of 12 months from the date on which they actually operate or provide labor services in the same county (city).

4. Contractors and lessees who have independent production and operation rights, independent financial accounting and regularly pay contract fees or rents to the contractor or lessor.

5. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services within the territory of China.

The branch is not an independent legal person and cannot pay taxes independently, and the head office to which the branch belongs shall, in accordance with the provisions of the tax bureau, need to implement territorial management, register and declare tax payment in the local office of the branch. The company shall prepare a financial accounting report at the end of each fiscal year, and shall be reviewed by an accounting firm in accordance with the law. Article 164 of the Company Law of the People's Republic of China stipulates:

The company shall prepare a financial accounting report at the end of each fiscal year and be audited by an accounting firm in accordance with the law. The financial accounting report shall be prepared in accordance with laws, administrative regulations and the provisions of the senior government department.