Business tax and corporate income tax need to be paid.

When an enterprise pays commissions to foreign countries, it should withhold and remit business tax. If business tax is deposited into the treasury, urban construction tax and education surcharge should be paid in proportion to the amount of business tax deposited into the treasury. According to the provisions of Caishui [2016] No. 36, intermediary services belong to the economic agency services among the modern services in the notes on the tax-to-VAT reform. Article 12 The domestic sale of services, intangible assets or real estate refers to:

(1) The seller or purchaser of services (except leased real estate) or intangible assets (except natural resource use rights) in Within the territory;

(2) The real estate sold or leased is within the territory;

(3) The natural resources with the right to use natural resources sold are within the territory;

(4) Other circumstances specified by the Ministry of Finance and the State Administration of Taxation.

Therefore the VAT should be withheld and paid.

Article 11 of the "Interim Regulations of the People's Republic of China on Business Tax": Business tax withholding agent: Units or individuals outside the People's Republic of China provide taxable services and transfer within the territory of the People's Republic of China For intangible assets or real estate for sale, if there is no operating institution within the country, its domestic agent shall be the withholding agent; if there is no agent within the country, the transferee or purchaser shall be the withholding agent.

Article 2, Paragraph 3 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that non-resident enterprises as mentioned in this law refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not within the territory of China. , but has established institutions or places in China, or enterprises that have not established institutions or places in China but have income derived from China.

Article 3 stipulates that if a non-resident enterprise establishes an institution or place in China, it shall be responsible for the income derived from the institution or place it establishes and originates in China, as well as the income that occurs outside China but is related to the institution or place it establishes. Income from entities and sites that are actually connected is subject to corporate income tax.

Extended information:

In real life, it is difficult to determine the taxpayer in some specific situations, so the tax law stipulates a withholding agent. The main types of business tax withholding agents are as follows:

(1) If a financial institution is entrusted to issue loans, the tax payable shall be the withholding agent of the financial institution entrusted to issue the loan; the financial institution accepts other When entrusted by an organization or individual to handle entrusted loan business,

if the entrusting party's funds are transferred to the handling agency, the handling agency will lend the funds to the user unit or individual, and the loan will ultimately be transferred to the handling agency. The agency that issues the loan interest to the user unit or individual and obtains the loan interest withholds the business tax payable by the entrusting party.

(2) When taxpayers provide construction taxable services, they should determine the tax withholding agent in accordance with the following provisions:

1. Construction projects adopt the general contracting and subcontracting methods. , the general contractor shall be the withholding agent.

2. If a taxpayer provides taxable services in the construction industry and meets one of the following circumstances, regardless of whether the project is subcontracted, the tax authorities can use the construction unit or individual as the withholding agent of business tax:

(1) The taxpayer engages in cross-regional (including provinces, cities, and counties, the same below) projects to provide taxable labor services in the construction industry;

(2) The taxpayer fails to apply for tax at the place where the labor services occur Tax registration or temporary tax registration.

(3) If an overseas unit or individual engages in taxable activities within the country but does not have an institution within the country, the agent shall be the withholding agent for the tax payable; if there is no agent, the tax payable shall be the transferee. Or the purchaser is the withholding agent.

(4) If a unit or individual performs a performance and sells tickets to others, the tax payable shall be based on the ticket seller. If the performance agent is an individual, the tax payable on the performance business shall also be based on the withholding agent. The ticket seller is the withholding agent.

(5) For insurance business, the primary insurance company shall be the withholding agent for the tax payable.

(6) When an individual transfers patent rights, non-patented technologies, trademark rights, copyrights, and goodwill rights, the transferee shall be the withholding agent for the taxes payable.

(7) Other withholding agents specified by the Ministry of Finance.

Baidu Encyclopedia-Business Tax