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Supplementary Announcement of State Taxation Administration and State Administration of Foreign Exch2021-06-29 13:49:50

Supplementary Announcement of State Taxation Administration and State Administration of Foreign Exchange on Issues Relating to Tax Filing for Outbound Payments under Trade in Services and Other Items

Announcement [2021] No. 19 of the State Taxation Administration and the State Administration of Foreign Exchange


For the purposes of further implementing the Opinions on Further Deepening the Reform of Administration of Tax Collection promulgated by the General Office of the CPC Central Committee and the General Office of the State Council, promoting deepening the reform of "streamlining administration, initiating decentralization while improving regulation and optimising government services", creating a market-oriented, law-based and internationalised business environment, promoting trade and investment liberalisation and facilitation, and pragmatically carrying out practical measures for the people, supplementary announcement is hereby made to the Announcement of State Taxation Administration and State Administration of Foreign Exchange on Issues Relating to Tax Filing for Outbound Payments under Trade in Services and Other Items (promulgated under Announcement [2013] No. 40 of the State Taxation Administration and revised pursuant to Announcement [2018] No. 31 of the State Taxation Administration) as follows:

I. Domestic organisations and individuals (hereinafter referred to as the "filing parties") which needs to make multiple outbound payments for the same contract are only required to complete tax filing formalities prior to making the first foreign exchange payment.

II. No tax filing formalities are required for either of the following matters:

(I) reinvestments in China by a foreign investor with legitimate income from its domestic direct investment; or

(II) non-trade and non-operational foreign exchange payments by agencies, public institutions and social organisations funded with the financial budget.

III. Filing parties may obtain and complete a "Tax Filing Form for Outbound Payments under Trade in Services and Other Items" (hereinafter referred to as the "Filing Form") under any of the following methods:

(I) fill in online forms through e-tax bureau, etc.;

(II) download from the official website of tax bureaux of all provinces, autonomous regions, centrally-administered municipalities and municipalities with unilateral planning and complete the relevant formalities; or

(III) obtain and complete the relevant forms at the tax service office of the tax authorities in charge.

IV. Where a filing party opts to complete filing formalities online through a e-tax bureau, etc., it shall fill in the Filing Form completely and truthfully and submit the relevant materials. Upon completion of filing, the filing party may complete foreign exchange payment formalities with the bank pursuant to the relevant foreign exchange control provisions on the strength of the serial number of the Filing Form and the verification code.

V. For a filing party that opts to complete filing formalities at a tax service office, if the materials submitted are complete and the Filing Form is filled in completely, the tax authorities in charge need not examine and approve tax matters on the spot, instead they shall enter the information of the Filing Form in the system, and generate a serial number for the Filing Form and a verification code. The filing party may complete foreign exchange payment formalities with the bank pursuant to the relevant foreign exchange control provisions on the strength of the serial number of the Filing Form and the verification code.

VI. This Announcement shall be implemented with effect from the date of promulgation, repealing simultaneously the second paragraph of Article 1, the second paragraph of Article 2, Article 5, Article 6, Article 7, Article 8, Article 10 and Appendix 2 of the Announcement of State Taxation Administration and State Administration of Foreign Exchange on Issues Relating to Tax Filing for Outbound Payments under Trade in Services and Other Items (promulgated under Announcement [2013] No. 40 of State Taxation Administration and State Administration of Foreign Exchange and revised pursuant to Announcement [2018] No. 31 of State Taxation Administration).

State Taxation Administration

State Administration of Foreign Exchange

June 29, 2021