Cross border provision refers to the provision of services from one member to the territory of another. The term "cross-border" refers to the transit of "services", which is realized through telecommunications, post and telecommunications, computer networking, etc. as for personnel and materials, they generally do not need to transit in the modern scientific and technological environment.
The settlement of cross-border services involves the payment and settlement of foreign exchange. As a country with foreign exchange control, the more complicated one is the payment of foreign exchange. The payment of foreign exchange for cross-border services corresponds to non trade foreign exchange sales and payments. When an enterprise signs a service contract with an overseas company and needs to pay foreign exchange abroad, it needs to submit relevant contract and other documents to the tax department for examination and approval every time a sum of money is paid overseas. The tax department will divide the proportion of domestic and foreign services according to the type of contract and the content of the contract signed. The content of the contract is the key to determine the proportion of overseas work by tax, which directly affects the amount of foreign exchange payment enterprises can make in combination with bilateral trade agreements
The above is our cross-border service content. If you want to order, you can refer to the above practice
