为帮助广大纳税人更准确地掌握对外支付税务备案相关要求，进一步降低和化解企业自身的涉税风险，广东税务梳理了对外支付税务备案的相关政策和流程，推出对外支付税务备案政策指引中英双语版(国际税收服务锦囊第22期)，助力广东更高水平对外开放，为构建市场化、法治化、国际化营商环境提供税动力。

　　一、适用范围

　　境内机构和个人向境外单笔支付等值5万美元以上(不含等值5万美元，下同)下列外汇资金，除2013年40号公告第三条规定的情形外，均应进行税务备案:

　　境内机构和个人对同一笔合同需要多次对外支付的，仅需在首次付汇前办理税务备案。

　　Applicability

　　A domestic institution or individual for each outbound payment equivalent to more than 50,000 U.S.dollars with foreign exchange for the following income shall undergo taxation recordation, except under the circumstances set out in Article 3 of the Public Notice N.40 of 2013.

　　If multiple outbound payments are required under the same contract, taxation recordation is only required for the first foreign exchange payment.

　　二、需要备案情形

　　1.境外机构或个人从境内获得的服务贸易收入，包括运输、旅游、通信、建筑安装及劳务承包、保险服务、金融服务、计算机和信息服务、专有权利使用和特许、体育文化和娱乐服务、其他商业服务、政府服务等服务贸易收入;

　　2.境外个人在境内的工作报酬境外机构或个人从境内获得的股息、红利、利润、直接债务利息、担保费以及非资本转移的捐赠、赔偿、税收、偶然性所得等收益和经常转移收入;

　　3.境外机构或个人从境内获得的融资租赁租金、不动产的转让收入、股权转让所得以及外国投资者其他合法所得。

　　Taxation recordation is required for the following projects

　　1.Revenues that overseas institutions or individuals obtain in China from trade in services including transportation, tourism, communications, building installation, labor contracting, insurance services, financial services, computer and information services, use and franchise of exclusive rights, sports, cultural and entertainment services, other commercial services, and services for government;

　　2.Remuneration that overseas individuals obtain in China and dividends, bonuses, profits, direct debt interest, guarantee fees, non-capital-transfer donation, compensation, tax, incidental and other income, and current transfer revenues that overseas institutions or individuals obtain in China;

　　3.Rents from financial leasing, income from transfer of immovable properties, income from equity transfer, and other legitimate income of foreign investors that overseas institutions or individuals obtain in China.

　　三、无需备案情形

　　1.境内机构在境外发生的差旅、会议、商品展销等各项费用;

　　2.境内机构在境外代表机构的办公经费，以及境内机构在境外承包工程的工程款;

　　3.境内机构发生在境外的进出口贸易佣金保险费、赔偿款;

　　4.进口贸易项下境外机构获得的国际运输费用;

　　5.保险项下保费、保险金等相关费用;

　　6.从事运输或远洋渔业的境内机构在境外发生的修理、油料、港杂等各项费用;

　　7.境内旅行社从事出境旅游业务的团费以及代订、代办的住宿、交通等相关费用;

　　8.亚洲开发银行和世界银行集团下属的国际金融公司从我国取得的所得或收入，包括投资合营企业分得的利润和转让股份所得、在华财产(含房产)出租或转让收入以及贷款给我国境内机构取得的利息;

　　9.外国政府和国际金融组织向我国提供的外国政府(转)贷款(含外国政府混合(转)贷款)和国际金融组织贷款项下的利息。本项所称国际金融组织是指国际货币基金组织、世界银行集团、国际开发协会、国际农业发展基金组织、欧洲投资银行等;

　　10.外汇指定银行或财务公司自身对外融资如境外借款、境外同业拆借、海外代付以及其他债务等项下的利息;

　　11.我国省级以上国家机关对外无偿捐赠援助资金;

　　12.境内证券公司或登记结算公司向境外机构或境外个人支付其依法获得的股息、红利、利息收入及有价证券卖出所得收益;

　　13.境内个人境外留学、旅游、探亲等因私用汇;

　　14.境内机构和个人办理服务贸易、收益和经常转移项下退汇;

　　15.外国投资者以境内直接投资合法所得在境内再投资;

　　16.财政预算内机关、事业单位、社会团体非贸易非经营性付汇业务;

　　17.国家规定的其他情形。

　　The following situations are not required to undergo taxation recordation

　　1.Travel, conference, product exhibition, and other expenses incurred overseas by domestic institutions;

　　2.Office expenses incurred by the overseas representative offices of domestic institutions and project payments for projects contracted overseas by domestic institutions;

　　3.Import and export trade commissions, insurance premiums and compensation paid overseas by domestic institutions;

　　4.International transportation payments that overseas institutions obtain under import trade;

　　5.Insurance premiums, insurance benefits, and other relevant expenses under the insurance item;

　　6.Repair fees, fuel costs, port charges, and other expenses incurred overseas by domestic institutions engaging in transportation or distant fishery;

　　7.Group charges of domestic travel agencies for overseas tourism and boarding, travel, and other relevant expenses paid for reservations on behalf of tourists;

　　8.Income or revenues that the Asian Development Bank or International Finance Corporation under the World Bank Group obtain in China, including profits distributed from and income from transfer of shares in joint ventures in which they invest, revenues from leasing out or transferring property(including real estate) in China, and interest on loans to institutions in China;

　　9.Interest under foreign government loans(on-lending)(including mixed foreign government loans (on-lending)) and international financial organization loans provided to China by foreign governments and international financial organizations. The term "international financial organizations" herein includes but is not limited to the International Monetary Fund, the World Bank Group, the International Development Association, the International Fund for Agricultural Development, and the European Investment Bank;

　　10.Interest on the foreign financing of designated foreign exchange banks or finance companies, such as overseas loans, overseas inter-bank lending, overseas agency payments, and other debts;

　　11.Foreign aid funds donated by state organs of China at or above the provincial level;

　　12.Legally obtained dividend, bonus, and interest revenues and income from sold negotiable securities that domestic securities companies or registration and settlement companies pay to overseas institutions or overseas individuals;

　　13.Foreign exchange used by domestic individuals for overseas studying, traveling family visiting, and other personal reasons;

　　14.Foreign exchange refunds under trade in services, income, and current transfer items made by domestic institutions and individuals;

　　15.Foreign investors reinvest in China with legitimate income from domestic direct investment;

　　16.Non trade and non operational foreign exchange payments of government agencies, public institutions, and social organizations within the financial budget;

　　17.Other circumstances set out by the state.

　　四、备案程序

　　1.填报《服务贸易等项目对外支付税务备案表》(以下简称《备案表》);

　　2.向主管税务机关提交加盖公章的合同(协议)或相关交易凭证复印件(外文文本需同时附送中文译本);

　　3.凭生成的《备案表》编号和验证码，按照外汇管理相关规定，到银行办理付汇手续。

　　Filing Procedure

　　1.Filling out the Taxation Recordation Form for Outbound Payments under Trade in Services and Other Items (hereinafter referred to as the Recordation Form);

　　2.Submitting the photocopies of contracts (agreements) or relevant transaction certificates bearing official seals (any text in a foreign language shall be accompanied with a Chinese translation) to the in-charge state tax authority;

　　3.Proceeding to the bank for payment procedures with the number and verification code of Recordation Form in accordance with the provisions on foreign exchange administration.

　　五、《备案表》的获取方式

　　1.电子税务局在线填报;

　　2.从各省、自治区、直辖市和计划单列市税务局官方网站下载;

　　3.主管税务机关办税服务厅领取。

　　Methods to obtain the Recordation From

　　1.Filling online through the E-tax China;

　　2.Downloading from the official website of the tax bureaus of various provinces, autonomous regions,municipalities directly under the Central Government and cities specially designated in the state plan;

　　3.Collecting from tax service hall of the incharge state tax authority.

　　六、政策依据

　　《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局 国家外汇管理局公告2013年第40号)和《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的补充通知》(国家税务总局 国家外汇管理局公告2021年第19号)

　　Policy basis

　　Public Notice of the State Administration of Taxation and the State Administration of Foreign Exchange on Issues Concerning Taxation Recordation for Outbound Payment Concerning Items Including Service Trade "Public notice of the State Administration of Taxation and the State Administration of Foreign Exchange[2013]NO.40"

　　Supplementary Notice of the State Taxation Administration and the State Administration of Foreign Exchange on Issues Concerning Taxation Recordation for Outbound Payment Concerning Items Including Service Trade "Public notice of the State Taxation Administration and the State Administration of Foreign Exchange[2021]NO.19"