What is the foreign economic certificate and how to handle the foreign economic certificate

Legal analysis

1. First of all, provide the company's tax registration certificate (copy) and its copy;Go to the local tax **** and fill in the tax management certificate form for business activities. 2. Secondly, the ID card of the person in charge of the business operator (generally a legal person) who intends to go out and his copy of the certificate;There is also the "Application and Approval Form for Tax Administration Certificate for Business Activities", which is printed out in duplicate. 3. In addition, handle the certification documents provided by the head office for the management of the department to which the project belongs4. Later, it is to wait for the tax authorities to accept, review and issue the foreign economic certificate, and after the end of the business activities, the taxpayer needs to go to the competent tax department within 10 days to handle the specific relevant verification matters.

Legal basis

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy, suspension, tax reduction, exemption, tax refund and tax payment shall be carried out in accordance with the provisions of the lawWhere the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative rules and regulations without authorization.

Article 4 Units and individuals liable for tax payment as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes on behalf of others are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Business license, tax registration certificate, contract, original and copy of the ID card of the operator, and taxes are required. In the case of business activities in other counties (cities), taxpayers need to apply to the tax authorities of the place of business for purchase invoices with the "Tax Administration Certificate for Business Activities" issued by the in-charge tax authorities.

"Foreign Economic Certificate" is the abbreviation of "Tax Administration Certificate for Overseas Business Activities".

Article 21 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that:

Taxpayers engaged in production and business operations who go to other counties (cities) to temporarily engage in production and business activities shall submit to the tax authorities at the place of business for inspection and registration and accept tax administration with a copy of the tax registration certificate and the "Tax Administration Certificate for Overseas Business Activities" (hereinafter referred to as the "Foreign Economic Certificate") filled out by the local tax authorities. Measures for the Administration of Tax Registration

Article 32.

If a taxpayer temporarily engages in production and business activities in another county (city), he or she shall apply to the in-charge taxation authorities for the issuance of a "Foreign Economic Certificate" with a tax registration certificate before going out for production and business operation.

According to the invoice management measures, the tax invoice of the place where the labor service occurs must be used, and the tax department of the place where the labor service occurs levied the business tax according to the workload of the labor service, if the business tax is not levied in the place where the labor service occurs, the taxpayer must also pay the business tax if the invoice is issued at the location of the institution, that is to say, the taxpayer goes out to provide business tax and labor services, regardless of whether there is a "foreign economic certificate". It is difficult for taxpayers to conceal the taxable income of business tax, and it will not affect the declaration and payment of business tax.

According to Article 22 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, if a fixed business household sells goods in other counties (cities), it shall apply to the competent taxation authority where its institution is located for the issuance of a "Foreign Economic Certificate" and declare and pay taxes to the competent taxation authority where its institution is located. If a person sells goods or taxable services in another county (city) without holding the "Foreign Economic Certificate" issued by the competent taxation authority where the institution is located, he or she shall declare and pay taxes to the competent taxation authority of the place of sale; If the tax is not declared to the competent tax authority of the place of sale, the competent tax authority of the place where the institution is located shall make up the tax.

Therefore, if a taxpayer goes out to provide VAT taxable items, it is difficult for the taxpayer to conceal the taxable income of the VAT regardless of whether there is a "Foreign Economic Certificate" or not, and it will not affect the declaration and payment of VAT.

2. Submit the following information to the Local Taxation Bureau of Nanshan District, Shenzhen (original and copy with official seal are required):

a.License.

b.Tax registration certificate.

c.Proof of application for the unit (stating the reason for Jianshan's outing).

d.Legal entity ID card.

e.Certificate of authorization of the legal representative (authorization to handle business at the tax bureau) fThe identity of the person in charge is concealed.

g.Original and copy of the contract + certificate of stamp duty payment of the contract.

If it is a construction enterprise, it needs to be added:

This is the information I need to handle last year, and if I don't understand the specifics, I can also call the land tax service **123662 consultation, I wish the work a smooth success!

1. What is the process of handling the foreign economic certificate?

1. The process of handling the foreign economic certificate is as follows:

1) Acceptance and review; Check whether the documents presented by the taxpayer are valid;

2) If the examination is correct, the taxpayer's application for going out of business shall be approved, entered into the system, and the "Tax Administration Certificate for Going Out Business Activities" shall be signed and delivered to the taxpayer.

2. Legal basis: Article 21 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers engaged in production and business operations who go to other counties (cities) to temporarily engage in production or business activities shall submit to the tax authorities at the place of business for inspection and registration and accept tax administration with a copy of the tax registration certificate and the tax administration certificate of the business activities filled out by the local tax authorities.

Taxpayers engaged in production and business operations who go out to operate and accumulate more than 180 days in the same place shall go through the tax registration formalities at the place of business.

Article 24.

Taxpayers engaged in production and business operations shall, within 15 days from the date of receipt of the tax registration certificate, submit their financial and accounting systems or financial and accounting treatment measures to the in-charge taxation authorities for the record.

If a taxpayer uses a computer to keep accounts, it shall submit the accounting software, instruction manual and relevant materials of the computerized accounting system to the in-charge taxation authorities for the record before use.

The computerized accounting system established by taxpayers shall comply with relevant state regulations and be able to correctly and completely account for their income or income.

2. What information is required for the filing of foreign economic certificates?

The following materials need to be submitted to apply for the certificate of going out of business:

1. A copy of the tax registration certificate;

2. Description of business activities;

3. The original contract for going out to operate;

4. A copy of the out-of-office business contract.

Legal basis: Taxpayers engaged in production and business operations who engage in production and business activities across provinces shall go to the competent tax authority where the institution is located to issue a "Foreign Exchange Management Certificate" before going out for production and operation. In accordance with the principle of "one place, one certificate", the tax authorities issue the "Foreign Exchange Control Certificate".

1) The issuance of the "Foreign Exchange Management Certificate".

1."One place, one certificate". Taxpayers engaged in production and business operations who engage in production and business activities across provinces shall go to the competent taxation authority where the institution is located to issue a "Foreign Exchange Management Certificate" before going out for production and business operation.

In accordance with the principle of "one place, one certificate", the tax authorities issue the "Foreign Exchange Control Certificate".

2.Simplified data submission. Under normal circumstances, taxpayers only need to provide a copy of the tax registration certificate or a copy of the first page of the copy stamped with the taxpayer's seal when applying for the SAFE Certificate (taxpayers who implement real-name tax processing may not provide the above-mentioned certificates); Taxpayers engaged in construction and installation are also required to provide an out-of-office business contract (original or copy, if there is no contract or the content of the contract is incomplete, a description of out-of-office business activities shall be provided).

3.Instantaneous. If the taxpayer submits complete materials and conforms to the statutory form, the tax authorities shall immediately issue a "SAFE Certificate" (a special business seal can be used).

2) Application and registration of the "Foreign Exchange Control Certificate".

1.Within 30 days from the date of issuance of the SAFE Certificate, the taxpayer shall report to the tax authorities of the place of business for inspection and registration with the SAFE Certificate and accept the management of the tax authorities at the place of business. Taxpayers shall handle tax matters with the taxpayer identification number indicated on the SAFE Certificate at the tax authorities of the place of operation.

2.The "Foreign Exchange Management Certificate" shall be provided when applying for inspection and registration, and the taxpayers in the construction and installation industry shall also provide a copy of the out-of-office business contract or a description of the out-of-office business activities.

3.If the SAFE issued by the local taxation authorities before the VAT reform is still within the validity period, the state taxation authorities shall accept it and apply for inspection and registration.

3) Verification and cancellation of the "Foreign Exchange Management Certificate".

1.At the end of the taxpayer's business activities, the taxpayer shall fill in the Declaration Form for Overseas Business Activities (see Annex 2) to the tax authorities at the place of business and settle the tax.

2.If the tax authorities at the place of business check the information and find that the taxpayer has unfinished matters such as underpaid tax or overpayment (including prepaid and refundable but not refundable) tax, it shall promptly prepare and issue a Notice of Tax Matters and notify the taxpayer to handle it. If the taxpayer does not have any unfinished matters, the tax authorities at the place of business shall verify and apply for inspection and registration, and sign the opinion on the "Foreign Exchange Control Certificate" (the special seal for business can be used).

The process of handling the foreign economic certificate is as follows:

1) Acceptance and review; Check whether the documents presented by the taxpayer are valid; Whether the "Tax Administration Certificate for Outbound Business Activities" is complete, whether the logical relationship is correct, and whether the relevant seals are complete; If the paper materials are incomplete or the content of the filling does not meet the requirements, the taxpayer shall be notified on the spot to supplement or re-fill in the report;

2. Approve and review if the audit is correct, approve the taxpayer's application for going out of business, enter it into the system, and make the "Tax Administration Certificate for Going Out Business Activities" and deliver it to the taxpayer;

3. Data archiving. Tax Administration Certificate for Business Activities, 3 copies; Tax registration certificate (copy).

Legal basis] Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

Article 3 Any decision made by any department, unit or individual that contravenes the tax laws and administrative regulations shall be invalid and shall not be implemented by the tax authorities, and shall be reported to the tax authorities at a higher level.

Taxpayers shall fulfill their tax obligations in accordance with the provisions of tax laws and administrative regulations; If the contracts or agreements signed by them conflict with tax laws and administrative regulations, they shall be invalid. Article 8 When approving the amount of tax payable, adjusting the tax quota, conducting tax inspections, imposing tax administrative penalties, or handling tax administrative reconsiderations, tax personnel who have any of the following relationships with taxpayers, withholding agents or their legal representatives or directly responsible persons shall recuse themselves:

1) Husband and wife relationship;

2) Immediate blood relationship;

3) collateral consanguinity within three generations;

4) close kinship;

5) Other interests that might impact fair law enforcement. Article 12 A taxpayer engaged in production or business operation shall, within 30 days from the date of obtaining the business license, declare to the in-charge taxation authority of the place of production or business operation or the place where the tax liability arises for tax registration, fill in the tax registration form truthfully, and provide relevant documents and materials in accordance with the requirements of the tax authorities.

Taxpayers other than those specified in the preceding paragraph, except for state organs and individuals, shall, within 30 days from the date of occurrence of tax liability, report to the local in-charge taxation authorities for tax registration with relevant certificates.

The measures for individual income tax taxpayers to handle tax registration shall be separately stipulated.

The style of the tax registration certificate shall be formulated by the State Administration of Taxation.

First, the text. How to open the foreign economic certificate;

1. First of all, provide the company's tax registration certificate.

Table; 2. Secondly, the person in charge of the business of the operator who intends to go out is generally the ID card of the legal person.

and their photocopied documents; There is also the "Application and Approval Form for Tax Administration Certificate for Business Activities", which is printed out in duplicate.

3. In addition, the construction or lease contract signed by both parties and its copy, the application certificate of the unit, or the identity certificate of the authorized person of the enterprise shall be issued.

2. Analysis. The tax administration certificate of going out to operate refers to the taxpayer who goes to other counties and cities to temporarily engage in production and operation.

Before going out for production and operation, they shall apply to the in-charge taxation authorities for the issuance of the "Tax Administration Certificate for Outbound Business Activities" with the tax registration certificate. In accordance with the principle of one place, one permit, the tax authorities shall issue the SAFE Certificate, which is generally valid for 30 days and shall not exceed 180 days.

3. What are the working standards for foreign economic certification?

1) Acceptance and review; Check whether the taxpayer's certificate is valid. Whether the "Tax Administration Certificate for Outbound Business Activities" is complete, whether the logical relationship is correct, and whether the relevant seals are complete;

2. If the paper materials are incomplete or the content of the filling does not meet the requirements, the taxpayer shall be notified on the spot to supplement and correct or refill in the report. If the approval and examination are correct, the taxpayer's application for going out of business shall be approved, entered into the system, and the "Certificate of Tax Administration of Going Out of Business Activities" shall be made and delivered to the taxpayer after being signed;

3. Data archiving.