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In order to facilitate external payments and strengthen the administration of cross-border sources of taxes, an announcement on relevant issues concerning the filing of taxes for external payments for trade in services and other accounts is hereby issued as follows:

I. Except under the circumstances set forth in Article III herein, domestic institutions and individuals who make single overseas payments for any of the following in any foreign exchange funds above the equivalent of USD 50,000 (exclusive, the same below) shall file taxes with the relevant state tax authorities where such domestic institutions and individuals are located; where the relevant tax authorities are the local tax authorities, they shall file taxes with the state tax authorities at the same level where such domestic institutions and individuals are located:

(1) Income obtained by overseas institutions or individuals in China from trade in services, such as transportation, tourism, communications, construction and installations, labor contracting, insurance services, financial services, computer and information services, use and licensing of proprietary rights, sports, culture and entertainment services, other business services, and government services;

(2) Remuneration obtained by overseas individuals in China, and earnings and income from current transfers obtained by overseas institutions or individuals in China, such as dividends, bonuses, profits, interest on direct debts, guarantee fees and donations, indemnification, tax, and accidental income under non-capital transfers;

(3) Finance lease rental income, real estate transfer income, equity transfer income, and other lawful income of foreign investors, obtained by overseas institutions or individuals in China.

Where foreign investors make a single reinvestment in China above USD 50,000 with lawful income from direct investments in China, they shall file taxes in accordance with the provisions of this announcement.

II. Upon the handling of the filing of taxes for external payments, domestic institutions and individuals (the “Filer”) shall provide the relevant state tax authorities with the contracts (agreements) or copies of the relevant transaction vouchers (Chinese translations shall be submitted for documents in foreign languages), affixed with official seals, and shall complete and submit in triplicate the Tax Filing Form for External Payments for Trade in Services and Other Accounts (“Filing Form,” see Annex 1).

Where the same contract requires payments in several installments, the Filer shall handle the tax filing procedures before each foreign exchange payment; however, it is only required that the contract (agreement) or copies of the relevant transaction vouchers be submitted with the first filing for the foreign exchange payments.

III. Domestic institutions and individuals shall not be required to complete and submit the Filing Form upon making external payments for any of the following in foreign exchange funds:

(1) Expenses for travel, meetings, and commodity exhibitions, and so forth incurred by domestic institutions outside of China;

(2) Office expenses for the overseas representative offices of domestic institutions, and construction costs for overseas contracted projects of domestic institutions;

(3) Import and export trade commissions, insurance premiums, and indemnifications, incurred by domestic institutions outside of China;

(4) International transport fees obtained by overseas institutions under import trade;

(5) Relevant expenses under insurance, such as insurance premiums and insurance funds;

(6) Expenses for repairs, oil, and incidental port charges and so forth incurred outside of China by domestic institutions that engage in transportation or deep sea fisheries;

(7) Tour group fees and relevant expenses for booking and arranging accommodations and travel on behalf of clients, incurred by domestic travel agencies that engage in outbound tourism business;

(8) Income or revenue obtained by the Asian Development Bank and the International Finance Corporation affiliated with the World Bank Group in China, including the profits distributed by and the income from the transfer of shares in their joint ventures, income from the leasing or transfer of their property (including housing) in China, and interest from loans granted to domestic Chinese institutions;

(9) Interest from foreign government (sub) loans (including foreign government mixed [sub] loans) and loans of international financial organizations granted to China by foreign governments and international financial organizations. The international financial organizations referred to here include the International Monetary Fund, the World Bank Group, the International Development Association, the International Fund for Agricultural Development, the European Investment Bank, and so forth;

(10) Interest under overseas financing by the designated foreign exchange banks or finance companies on their own behalf, such as overseas loans, overseas inter-bank borrowing, import bill advances by overseas institutions, and other debts;

(11) Funds from voluntary donations and aid granted to foreign parties by Chinese government agencies above the provincial level;

(12) Income from dividends, bonuses, and interest, and the earnings from sales of negotiable securities lawfully obtained by overseas institutions or overseas individuals and paid for by domestic securities companies and depository and clearing companies;

(13) Utilization of foreign exchange by domestic individuals for private purposes, such as overseas study, travel, and family visits;

(14) Foreign exchange refunds to domestic institutions and individuals under trade in services, earnings, and current transfers;

(15) Other circumstances as provided by the State.

IV. The external payments by overseas individuals under trade in services, earnings, and current transfers shall be made in accordance with the relevant provisions regarding administration of individual foreign exchange business.

V. The Filers may obtain the Filing Forms:

(1) At the counters of the tax service offices of the relevant state tax authorities;

(2) By downloading them from the official websites of the relevant state tax authorities.

VI. Where the Filer submits the complete materials and fully completes the Filing Form, the relevant state tax authority shall, without an on-the-spot examination of the tax matters, prepare the serial number, affix the seal on the Filing Form, return one copy of the Filing Form to the Filer, retain one copy, and send one copy to the relevant local tax authority on behalf of the Filer by mail or other methods before the 10th day of the next month.

The specific format of the serial number shall be the Year (two digits) + the Code of the Tax Authority (6 digits) + the Sequence Number (6 digits). “Year” refers to the last two digits of the calendar year, and the “Sequence Number” refers to the natural sequence number for the current year.

VII. After completion of the tax filing procedures, the Filer may handle the examination procedures for the foreign exchange payments with the designated foreign exchange banks based on the Filing Form affixed with the seal of the relevant state tax authority, in accordance with the provisions for the administration of foreign exchange.

VIII. The relevant state tax authority or the local tax authority shall examine the Filing Form and attached materials submitted by the Filer within 15 working days after receipt, and may require the Filer to provide additional relevant materials. The content to be examined shall include:

(1) Whether the information filed is consistent with the actual payment item;

(2) Whether the taxes related to the external payment item have been paid in accordance with the relevant provisions;

(3) Where an application for a tax reduction or exemption is submitted, whether such application complies with the relevant tax laws and regulations and the provisions for the arrangement of the tax treaties.

IX. Where the relevant tax authorities find during the examination that the taxes related to the external payment item have not been not paid in accordance with the relevant provisions, they shall notify the taxpayers or withholding agents in writing to perform their obligations in terms of filing tax returns or shall withhold the tax at the source, recover the tax payments in accordance with the law, and impose punishments in accordance with the relevant provisions of the tax laws and regulations.

X. The relevant state tax authorities and local tax authorities shall strengthen the management of tax filings for external payments, gather statistics on the filing of taxes for external payments and on the tax collection and administration in a timely manner, complete the Annual Statistical Table on Tax Filings for External Payments for Trade in Services and Other Accounts (see Annex 2), and report to (the International Taxation Department of) the State Administration of Taxation ]before January 31st of the next year.

XI. The tax authorities and foreign exchange authorities at all levels shall cooperate closely with one another and shall strengthen the exchange of information. Where there is any problem during implementation, feedback shall be promptly submitted to the superior authorities.

XII. This Announcement shall come into effect as of September 1, 2013. At the same time, the Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Strengthening the Administration of Taxes on the Shipping Income of Foreign Companies and Administration of External Payments in the International Ocean Shipping Industry (Guo Shui Fa No. 139 [2001]), the Supplementary Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Strengthening the Administration of Taxes on the Shipping Income of Foreign Companies and the Administration of External Payments in the International Ocean Shipping Industry (Guo Shui Fa No. 107 [2002]), the Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Ceasing Submission of Tax Vouchers for the Sales Tax for External Payments of Technology Transfer Fees by Domestic Institutions and Individuals (Guo Shui Fa No. 28 [2005]), the Circular of the State Administration of Foreign Exchange and the State Administration of Taxation on Relevant Issues Concerning the Submission of Tax Certifications for External Payments for Trade in Services and Other Accounts (Hui Fa No. 64 [2008]), the Circular of the State Administration of Taxation on Printing and Distributing the Measures of the State Administration of Taxation on Administration of Presentation of the Tax Certifications for External Payments for Trade in Services and Other Accounts (Guo Shui Fa No. 122 [2008]), the Circular of the State Administration of Foreign Exchange on Forwarding the Measures of the State Administration of Taxation on Administration of Presentation of the Tax Certifications for External Payments for Trade in Services and Other Accounts (Hui Fa No. 1 [2009]), the Circular of the State Administration of Foreign Exchange and the State Administration of Taxation on Relevant Issues Concerning Further Clarifying the Submission of Tax Certifications for External Payments for Trade in Services and Other Accounts (Hui Fa No. 52 [2009]), and the Announcement of the State Administration of Taxation on Amending the Application Form for Presentation of the Tax Certifications for External Payments for Trade in Services and Other Accounts (SAT Announcement No. 54 [2012]) shall be repealed.

This announcement is hereby issued.

Annex: 1. Tax Filing Form for External Payments for Trade in Services and Other Accounts

           2. Annual Statistical Table on the Filing of Taxes for External Payments for Trade in Services and Other Accounts

State Administration of Taxation, State Administration of Foreign Exchange

July 9, 2013