税路通·连世界|跨境交易对外支付常见问题

Group 1 - Non-resident enterprises are required to pay corporate income tax on income sourced from within China, with withholding tax implemented by the payer as the withholding agent [2] - For multiple payments under the same contract, only the first payment exceeding the equivalent of $50,000 requires tax filing [3] - Domestic enterprises do not need to file for tax payments related to overseas trade commissions when dealing with foreign companies [4] Group 2 - When making payments in foreign currencies, the withholding tax should be calculated based on the RMB exchange rate on the date of the payment [5] - Taxpayers can deduct input VAT on domestic passenger transport services, provided the VAT invoice details match the taxpayer's information [10] - Not all input VAT can be deducted; specific conditions must be met according to the VAT regulations [11][12]