What taxes and fees need to be paid to pay foreign labor fees?

Sales tax; urban construction tax, education surcharge and local education surcharge;

embankment protection fee;

Corporate income tax.

There are a few points to note:

Business tax: If it belongs to the cultural and sports industry (the cultural and sports industry does not include broadcasting-related industries), entertainment, hotel business, catering, warehousing and other services provided by overseas units or individuals to domestic units or individuals abroad, no business tax is levied;

Enterprise income tax: levied in accordance with Articles 3 and 4 of the Enterprise Income Tax Law of the People's Republic of China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

Article 4: The corporate income tax rate is 25%.

The applicable tax rate for non-resident enterprises obtaining the income provided for in paragraph 3 of Article 3 of this Law is 20%.

The so-called labor expenses, that is, the remuneration for labor services in individual income tax, refer to the income obtained by individuals who independently engage in various non-employed services.

The taxes and fees that need to be paid to pay overseas labor fees are: (1) Business tax.

2) Urban construction tax, education surcharge and local education surcharge.

3) Embankment protection fee.

4) Enterprise income tax.

According to the second point (1) of the Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Scope of Collection and Administration of the New Enterprise Income Tax (Guo Shui Fa [2008] No. 120), if a domestic entity or individual pays to a non-resident enterprise the income specified in the third paragraph of Article 3 of the Enterprise Income Tax Law of the People's Republic of China, the collection and administration of the enterprise income tax payable on the income shall be the responsibility of the State Administration of Taxation or the local taxation bureau in charge of the income tax of the domestic entity and individual paying the income.

If the labor fee of the party is less than 800 yuan, the individual income tax shall be paid without dismantling. If it is more than 4,000 yuan: tax payable = income amount * (1-20%) * 20%; Taxable income exceeding 20,000 yuan:

Tax payable = amount of income per time * (1-20) * applicable tax rate - quick deduction; Other.

Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income: The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan from the income of each tax year and the balance of special deductions, special additional deductions and other deductions determined in accordance with the law. (2) The taxable income of a non-resident individual from the wages and salaries of travel and goods shall be the balance of the monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

According to the regulations, if a unit or individual outside the territory of the People's Republic of China (hereinafter referred to as "overseas") has taxable activities in China and does not have a business establishment in China, the purchaser shall be the VAT withholding agent. Except as otherwise provided by the Ministry of Finance and the State Administration of Taxation of the National Spring Festival. According to the above provisions, since the purchaser is in China, even if the actual place of labor service is overseas, it needs to be recognized as "selling services in China", and the purchaser (the domestic payment party) needs to withhold and pay VAT as a withholding agent.

VAT is required for the payment of overseas labor fees. The labor fees paid to overseas personnel shall be withheld and paid value-added tax, and the urban construction tax, education surcharge and individual income tax shall also be withheld and paid accordingly. If the person providing the service is overseas, it is not necessary to issue a VAT invoice, but there should be a written contract, proof of payment and a statement from the overseas unit.

The argument that VAT will not be levied without invoicing is false. VAT must be paid as long as there is a VAT-subject transaction, regardless of whether an invoice is issued or not.

If the payment object is an individual, the loss of Minzhao may need to withhold and pay individual income tax; If you are an enterprise or other organization, you may need to withhold and pay corporate income tax.

The payment is made to an individual outside of China.

1. If the payment object is a non-resident individual, and there is no entry during the service period, the place where the labor service occurs is overseas, and there is no need to pay tax to China**, and the payer does not need to withhold and pay the personal income tax.

2. If the payment object is a non-resident individual, and there is entry during the period of providing labor services, it shall be deemed that the place where the labor services occur is in China, and it is necessary to pay taxes to China**, and the payer needs to withhold and pay individual income tax according to the income of non-resident individual labor remuneration.

3. If the payee is a foreign individual or a stateless individual, but it is a resident individual due to other reasons, the payer still needs to withhold and pay individual income tax according to the remuneration obtained by the resident individual, even if the service is provided abroad or the remuneration is paid abroad.

Labor fees are subject to individual income tax. According to the regulations on the collection of individual income tax, the remuneration for labor services as an individual is also subject to individual income tax in accordance with the regulations; If there is no withholding obligation, the taxpayer shall submit a tax return to the tax authorities within 15 days of the month following the month in which the income is obtained, and pay the tax.

Article 2 of the Individual Income Tax Law shall pay individual income tax on the following individual incomes: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis.

Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate the individual income tax of Huai Qianqian in accordance with the provisions of this Law.

1. Physical examination fee: The physical examination can be conducted by yourself in a hospital at or above the county level, or it can be organized by the operating company. The fee is paid according to the actual collection of the hospital, and the receipt is left;

2. Training fee: According to the length of the training time, it is generally between 150 and 600 yuan (including the cost of teaching materials and the fee of the "Expatriate Labor Training Certificate"), and the training fee is paid directly by you to the training center or to the operating company. The training is organized by the operating company in an expatriate labor training center approved by the state and qualified for training.

The training period is at least 48 hours.

3. Passport and visa fees: to be paid according to regulations;

4. Airport construction fee: paid according to national regulations;

5. Vaccination: according to the actual collection and payment of the epidemic prevention department;

6. The notary fee for the contract signed between you and the dispatch company shall be paid according to the amount of the receipt.

1. Performance bond and service fee charging standards.

1. In the "Expatriate Labor Contract" or other forms of agreement signed by the operating company, according to national regulations, there are some clauses that need to pay performance bonds and service fees. The performance bond is a deposit that must be used to work abroad in accordance with the provisions of the Expatriate Labor Contract and the Employment Contract. The performance bond shall be handed over directly to the operating company that sent people abroad, and the operating company will give a receipt to clear the paragraph.

After returning home after fulfilling the labor contract, the operating company shall return the principal and interest of the performance bond (calculated according to the interest on the current deposit during the period of labor service) to the company with the receipt submitted. If the obligations are not fulfilled in accordance with the contract, the deposit shall not be refunded. The service fee is the expense incurred by the operating company and the unit to provide organization and management services for overseas labor services.

2. According to national regulations, the performance bond cannot exceed 20% of all contract wages (excluding overtime pay, the same below) obtained during your work abroad. If an employment contract is maintained with a domestic employer, the service fee cannot exceed 25% of all contractual wages received during the period of employment abroad; If there is no employer or the employee is separated from the labor contract with the original employer during the assignment, the service fee shall not exceed all the contract wages received during the period of working abroad. The specific amount of payment should be carefully calculated according to the contract.

Please note that you must ask for a receipt for any payment and keep it as a basis for future refunds.

However, there is no specific amount, it is paid according to the percentage of the contract salary, and the specific contract signed by both parties can be paid, and the cost of going abroad for labor services can be refunded partly and part of the cashier will not be refunded.

Pay individual income tax on foreigners' labor fees within the territory of China. Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, and who obtain the income of Shenhui Lao from China, are all taxpayers of individual income tax. On September 1, 2011, the exemption amount of foreign income tax in China was adjusted to 4,800 yuan.

The difference between labor service fee and wage and salary income is that labor remuneration is the income obtained by independent individuals engaged in free professions, while wage and salary income belongs to non-independent individual labor activities. That is, the remuneration received for holding positions and being employed in government agencies, enterprises and institutions, and there is a relationship between employment and employment. So let's extend this question to the next:

The individual income tax payable on labor remuneration items shall be the withholding agent. The withholding agent shall pay the fee to its competent tax authority in accordance with the provisions of the tax law. Accounting processing issues.

According to the provisions of the accounting system, tax law and relevant laws and regulations, the labor expenses paid by the enterprise do not constitute the total salary, and should be included in the subject of "management expenses - labor expenses", and do not accrue employee welfare expenses, trade union funds, employee education expenses, and do not pay various social insurance premiums and housing provident funds. When calculating the enterprise income tax payable, the labor expenses should be deducted within the deduction standard for labor expenses stipulated by the local tax authorities (note, it is not the wage standard, such as the taxable wage standard, etc.). The above is the content compiled by lawyer You Sheng for everyone, please read Biqing carefully.

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<> according to the third paragraph of Article 3 of the Enterprise Income Tax Law, if a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China. <>

According to Article 7 (2) of the Regulations for the Implementation of the Enterprise Income Tax Law, the income from within and outside China referred to in Article 3 of the Enterprise Income Tax Law shall be determined in accordance with the following principles: the income from the provision of labor services shall be determined according to the place where the labor services occur. <>

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Are we resident enterprises still need to pay corporate income tax?

Paying enterprise income tax.

Summary. The legal analysis made by Qinqin for you is as follows: domestic enterprises are also required to pay taxes when they provide labor services abroad.

However, there are exceptions, as long as the overseas organization can enjoy the benefits of bilateral tax treaties, its income from the provision of labor services to China is not subject to enterprise income tax. However, both parties must submit relevant information to the tax authorities. According to the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Exemption Policies for Business Tax on the Sale and Purchase of Personal Financial Products, the business tax shall be temporarily exempted for units or individuals within the territory of the People's Republic of China for the provision of labor services in the construction, cultural and sports industries outside the territory of the People's Republic of China.

1. Article 6 Where taxpayers provide cross-border services that are exempt from VAT, they shall separately calculate the sales amount of cross-border services, accurately calculate the input tax that cannot be deducted, and shall not issue special VAT invoices for their tax-exempt income. 2. If a taxpayer provides cross-border services that are exempt from VAT, the sales amount of cross-border services shall be separately calculated, the input tax that cannot be deducted shall be accurately calculated, and special VAT invoices shall not be issued for its tax-exempt income.

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Domestic enterprises are required to pay enterprise income tax for labor projects abroad.

The legal analysis made by Qinqin for you is as follows: domestic enterprises are also required to pay taxes when they provide labor services abroad. However, there are exceptions, as long as the overseas institutions can enjoy the benefits of bilateral tax and revenue collection agreements, they are exempt from paying enterprise income tax on the income from the provision of labor services to China.

However, both parties must submit relevant information to the tax authorities. According to the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Exemption Policies for Business Tax on the Sale and Purchase of Personal Financial Products, the business tax shall be temporarily exempted for units or individuals within the territory of the People's Republic of China for the provision of labor services in the construction industry and the sports industry outside the territory of the People's Republic of China. 1. Article 6 Where taxpayers provide cross-border services that are exempt from VAT, they shall separately calculate the sales amount of cross-border services, accurately calculate the input tax that cannot be deducted, and shall not issue special VAT invoices for their tax-exempt income.

2. If a taxpayer provides cross-border services that are exempt from VAT, the sales amount of cross-border services shall be separately calculated, the input tax that cannot be deducted shall be accurately calculated, and special VAT invoices shall not be issued for its tax-exempt income.

The relevant legal basis for you is as follows: Article 4 of the Income Tax Law of the People's Republic of China on Enterprise Income Tax is 25%. The applicable tax rate for non-resident enterprises to obtain the income stipulated in paragraph 3 of Article 3 of this Law is 20%.

Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years.

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