对外支付服务费是否需要代扣代缴企业所得税？

Core Viewpoint - The article discusses the obligations of domestic companies in China regarding withholding corporate income tax when making payments to foreign entities for services rendered, emphasizing the conditions under which such tax must be withheld [1][2]. Group 1: Tax Withholding Obligations - Non-resident enterprises in China must self-declare and pay corporate income tax on income sourced from within China if they have established a presence in the country [1]. - If a non-resident enterprise does not have a presence in China, the domestic payer is responsible for withholding tax on income sourced from China [1][2]. Group 2: Determining Tax Liability - The determination of whether a non-resident enterprise has a taxable presence in China includes assessing if it has established any institutions or places of business within the country [2][3]. - Income sourced from China is categorized based on the nature of the income, such as sales of goods or provision of services, and is determined by the location of the transaction or service [3][4]. Group 3: Common Scenarios - Payments made to foreign companies for services may fall into two categories: 1. If the foreign entity sends personnel to provide services in China, withholding tax is required; if services are provided outside China, no withholding tax is necessary [5]. 2. If the payment is for the use of intellectual property rights, such as patents or trademarks, it constitutes "royalty income," which also requires withholding tax [6]. Group 4: Payment Reporting Requirements - Domestic entities making payments to foreign entities exceeding the equivalent of $50,000 must report these payments to the local tax authority [7].