What is the difference between a foreign economic certificate and a foreign management certificate?

The difference between the foreign economic certificate and the foreign exchange certificate is that the enterprise holding the foreign economic certificate can operate outside, but the tax payment and management are still in the tax bureau where the enterprise is located, and the foreign exchange certificate is a temporary tax registration certificate in the place where the enterprise operates, and your business activities during this period are managed by the tax bureau in the place of operation.

The main difference between a foreign economic certificate and a foreign management certificate is their function and scope of application.

1.Concept: The full name of the foreign economic certificate, the full name of the "tax administration certificate for business activities", refers to the certificate that taxpayers who go to other counties (cities) to temporarily engage in production and business activities shall apply to the in-charge tax authorities for issuance with the tax registration certificate before going out for production and business operations.

The full name of the foreign exchange management certificate should be "tax administration certificate for outgoing business", which is a kind of certificate filled in by the tax authority of the place of business when the taxpayer temporarily engages in production and business activities in other counties (cities, districts).

2.Function: The main function of the foreign economic verification is that when the taxpayer temporarily engages in production and business activities in other places, a certificate issued by the local tax authority proves that its production and business activities in other places are temporary and there is no long-term operation.

The foreign exchange management certificate is a kind of certificate filled in by the tax authority of the place of business when the taxpayer temporarily engages in production and business activities in a different place, in order to facilitate the taxpayer to handle tax-related matters and verify the taxpayer's qualification to engage in production and operation.

In general, although both certificates are related to taxation, their main functions and scope of application are different.

The full name of the certificate is "Tax Administration Certificate for Outbound Business Activities", which is a taxpayer who temporarily engages in production and business activities in other counties (cities), and shall apply to the competent tax authorities for the issuance of the "Tax Administration Certificate for Outbound Business Activities" with the tax registration certificate before going out for production and operation. In accordance with the principle of one place, one permit, the tax authorities issue the SAFE Certificate, which is generally valid for 30 days and shall not exceed 180 days.

The full name of the foreign economic certificate is "tax administration certificate for outgoing business activities", which means that when a taxpayer temporarily has a tax payment behavior that is applicable to non-local declaration, he or she shall apply to the in-charge tax authority for the issuance of the "Tax Administration Certificate for Outgoing Business Activities" with the tax registration certificate before going out for production and operation, which is mainly used as a proof of collection and management when VAT taxpayers in the construction and installation industry, real estate industry and transportation industry operate in different places.

The information generally required for the issuance of foreign economic certificates are: construction contracts, development agreements, transportation contracts and other certificates that prove that enterprises need to go out to operate, tax registration certificates, business licenses and other identity certificates, and may also need to fill in an application form, so an official seal is required, and the actual requirements of the local tax bureau can be asked by the local tax bureau or the company's special manager.

Materials required for foreign verification:

1. The original contract.

2. A copy of the contract (together with the stamp duty crossed).

3. Fill out an application form at the tax hall.

4. Official seal (the application form and the copy of the contract should be stamped with the official seal).

5. There must be a notice of winning the bid in the installation project contract, and if there is no notice of winning the bid, the owner is required to issue a description of the situation. (If it is a purchase and sale contract, this item is not required, but we basically open the installation class).

2. Cancellation of tax administration certificates for outgoing business activities.

1. If the conditions for cancellation are met, the tax authorities shall sign the opinion on the "Tax Administration Certificate for Outbound Business Activities" and go through the formalities for cancellation and withdraw the certificate copy of the "Tax Administration Certificate for Overseas Business Activities".

2. For those who fail to pay off the letter within the time limit (more than half a year), the tax authorities shall urge the taxpayer to go through the formalities for payment and cancellation.

3. For those who fail to pay the tax in full at the place of business, the in-charge taxation authorities shall handle the tax settlement procedures in a timely manner.

Legal basis

Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection Article 21 Taxpayers engaged in production and business operations who go to other counties (cities) to temporarily engage in production and business activities shall present a copy of the tax registration certificate and the tax administration certificate of the business activities filled out by the local tax authorities to report to the tax authorities at the place of business for inspection and registration, and accept tax administration. 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.

The foreign economic certificate refers to the tax administration certificate of outgoing business activities, which refers to the taxpayer who goes to other counties (cities) to temporarily engage in production and business activities, and shall apply to the competent tax authorities for the issuance of the "Certificate of Tax Administration of Blind Banquet for Outgoing Business Activities" with the tax registration certificate before going out for production and operation.

The foreign economic certificate refers to the tax administration certificate of outgoing business activities, which refers to the taxpayer who goes to other counties (cities) to temporarily engage in the production and business activities of the bureau, and shall apply to the in-charge taxation authorities for the issuance of the "Tax Administration Certificate for Outgoing Business Activities" with the tax registration certificate before going out for production and operation.

In accordance with the principle of one place, one permit, the tax authorities issue the SAFE Certificate, which is generally valid for 30 days and shall not exceed 180 days.

If a businessman goes to another place to engage in economic activities, he or she needs to apply for a foreign economic permit.

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 activities who go out to operate and have accumulated more than 180 days in the same place shall go through the tax registration formalities at the place of business.

The individual income tax of the foreign economic certificate can be paid in the individual income tax declaration system. After obtaining the taxable income, the taxpayer calculates the amount of individual income tax payable according to the items and amounts of taxable income obtained, and fills in the corresponding individual income tax return truthfully within the declaration period stipulated in the tax law, submits it to the tax authorities, and declares and pays individual income tax. After the end of a tax year, taxpayers shall truthfully fill in the corresponding individual income tax returns within the declaration period stipulated in the tax law according to the taxable income items, amounts, tax payables, tax paid amounts and tax refunds payable obtained throughout the year, and submit them to the tax authorities for handling the corresponding matters.

Under normal circumstances, the tax rate is 25%, depending on whether the enterprise is audited or approved. If the audit levy is a small and micro enterprise, the preferential tax rate is %; The enterprise income tax assessed and levied is paid according to the income according to the approved tax rate multiplied by the income tax rate given by the tax department, and it is also a preferential tax rate for small and micro enterprises.

Taxpayers who have completed the "Tax Administration Certificate for Overseas Business Activities" within 10 days after the end of their business activities or the expiration of the "Tax Administration Certificate for Overseas Business Activities" shall go through the verification formalities with the "Tax Administration Certificate for Overseas Business Activities" indicated and stamped by the tax authorities at the place of business with the "Tax Administration Certificate for Overseas Business Activities" indicating the business situation and stamped with the seal.

The difference between the foreign economic certificate and the foreign exchange management certificate is that the enterprise holding the foreign economic certificate can operate abroad, but the tax payment and management are still in the tax bureau where the enterprise is located, and the foreign exchange management certificate is a temporary tax registration certificate in the place where the enterprise operates.

The full name of the foreign economic certificate is "tax management certificate for business activities.""It means that when a taxpayer temporarily commits a tax payment act that is applicable to non-local declaration, he or she shall apply to the in-charge tax authority for the issuance of the "Certificate of Administration of Tax and Excavation of Outbound Business Activities" with the tax registration certificate before going out for production and operation, which is mainly used as a proof of collection and management when VAT taxpayers in the construction and installation industry, real estate industry and transportation industry operate in other places.

The information required to issue a foreign economic certificate generally includes: construction contract, development agreement, transportation contract and other proof that the enterprise needs to go out to operate, tax registration certificate, business license and other identity certificates, and may also need to fill in an application form, so the official seal is required, and the actual situation depends on the requirements of the local tax bureau, and the enterprise can ask the local tax bureau or the company's special manager.

Taxpayers engaged in production and business operations who go to other counties (cities) to temporarily engage in production and business activities shall present 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 authority, and report to the tax authorities at the place of business for verification and registration, and accept tax administration. Measures for the Administration of Tax Registration Taxpayers who temporarily engage in production and business activities in other counties (cities) shall apply to the in-charge taxation authorities for the issuance of the Foreign Economic Cooperation Certificate with the tax registration certificate before going out for production and business operation.

The full name of the certificate is "Tax Administration Certificate for Outbound Business Activities", which means that when a taxpayer temporarily has a tax payment behavior that is applicable to non-local declaration, he or she shall apply to the in-charge tax authority for the "Tax Administration Certificate for Outbound Business Activities" with the tax registration certificate before going out for production and operation, which is mainly used as a proof of collection and management when VAT taxpayers in the construction and installation industry, real estate industry and transportation industry operate in other places.

The general information required for the issuance of the certificate of foreign economic cooperation includes: construction contract, development agreement, transportation contract and other certificates that prove that the enterprise needs to go out to operate, tax registration and verification certificate, business license and other identity certificates, and may also need to fill in an application form, so the official seal is required, and the actual situation depends on the requirements of the local tax bureau, and the enterprise can ask the local tax bureau or the company's special manager.