The other party must provide you with an invoice, otherwise the tax authorities will not allow you to spend this fee. If the other party gives you an invoice, it will pay the tax. The tax authority can issue an invoice on its behalf. Otherwise, your company You have to pay 20% personal income tax (Ill-paid expenses). The tax you have to pay for this transaction between you and the other party is a stamp tax, that is: for property rights transfer, you can pay it at 80000*0.05%.