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Tax Record Filing for Outbound Payments for Trade in Services and Other Items

Writer:   |  Editor: Stephanie Yang  |  From: Shenzhen Tax Service, State Administration of Taxation  |  Updated: 2022-05-13


For a single outbound payment exceeding an amount equivalent to  US$ 50,000 by a domestic entity or individual with certain thresholds met, tax  record filing shall be conducted with the competent tax authority at the place  of such entity or individual.

For a single re-investment exceeding US$ 50,000 in China with the  legitimate income obtained from direct investment in China by a foreign  investor, tax record filing shall be conducted under this tax matter.

[Materials Required]


Materials Name




Tax Record Filing Form for Outbound Payments for Trade in Services  and Other Items



Photocopies of relevant contract (agreement) affixed with official  seal or transaction vouchers.


Materials in a foreign  language should be attached with the Chinese translation. The same applies to  all other materials.

[Filing Method]

1.Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Taxpayer Self-service Machines: Yes (√) No ( )

3. Online Services

E-tax bureau: Yes (√) No ( )

Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1.For Taxpayer


2.For Tax Authorities

Instantly after acceptance of materials that are complete,  compliant with the legal form, and fully filled out.


The Tax Record Filing Form for Outbound Payments for Trade in  Services and Other Items will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of  the materials they submit.

2.Taxpayers only need to visit tax authorities once if the  materials are complete and the statutory conditions for acceptance are  satisfied.

3. "With certain thresholds met" referred to in [Description]  means the following outbound payment of foreign exchange by domestic entities or  individuals:

(1) Income that domestic entities or individuals obtain in China  from trade in services, including transportation, tourism, communications,  building installation and labor contracting, insurance services, financial  services, computer and information services, use and franchise of exclusive  rights, sports, cultural and entertainment services, other commercial services,  and government services.

(2) Remuneration that foreign individuals obtain in China, and  dividends, bonuses, profits, direct debt interest, guarantee fees,  non-capital-transfer donation, compensation, tax, incidental, and other revenues  and current transfer income that a foreign entity or individual obtains in  China.

(3) Rents from financial leasing, income from real estate  transfer, income from equity transfer, and other legitimate income of foreign  investors that foreign individuals obtain in China.

4. The following outbound payment of foreign exchange by domestic  entities or individuals requires no tax record filing:

(1) Travel, conference, product exhibition, and other expenses  incurred overseas by domestic entities.

(2) Office expenses incurred by foreign representative offices of  domestic entities and project payments for projects contracted overseas by a  domestic entity.

(3) Import and export trade commissions, insurance premiums, and  compensation paid overseas by domestic entities.

(4) International transportation payments that foreign entities  obtain under the item of import trade.

(5) Insurance premiums, insurance benefits, and other relevant  fees under the item of insurance.

(6) Repair fees, fuel costs, port charges, and other expenses  incurred overseas by domestic entities engaging in transportation or deep-sea  fishing.

(7) Group charges of domestic travel agencies for overseas tourism  and boarding, transportation, and other relevant expenses paid for reservations  on behalf of tourists.

(8) Proceeds or income that the Asian Development Bank or  International Finance Corporation under the World Bank Group obtain in China,  including profits distributed from and income from transfer of shares in joint  ventures in which they invest, revenues from leasing out or transferring  property (including real estate) in China, and interest on loans to entities in  China.

(9) Interest under foreign government loans (on-lending)  (including mixed foreign government loans (on-lending)) and international  financial organization loans provided to China by foreign governments and  international financial organizations. The term "international financial  organizations" herein includes the International Monetary Fund, the World Bank  Group, the International Development Association, the International Fund for  Agricultural Development, and the European Investment Bank.

(10) Interest on the foreign financing by designated foreign  exchange banks or finance companies, such as overseas loans, overseas inter-bank  lending, overseas agency payments, and other debts.

(11) Pro bono donations and aids by state authorities of  provincial level or above.

(12) Income that domestic securities companies or securities  depository and clearing companies obtain from paying to foreign entities or  foreign individuals dividends, bonuses, interest, and proceeds from sale of  securities.

(13) Foreign exchange for private purposes such as studying  abroad, traveling and family visiting by domestic individuals.

(14) Refund of foreign exchange by domestic entities and  individuals under trade in services, revenues and current transfer items.

(15) Other circumstances specified by the state.

5. If a record filer signs a business contract or agreement  relating to outbound payment, where certain thresholds are met, filing of  non-resident contracting projects should be conducted pursuant to relevant  regulations (see the matter of "Filing of Non-resident Contracting Projects" for  details).

6. In the event of multiple outbound payments for one contract,  the record filer should go through tax record filing formalities prior to every  payment of foreign exchange, but photocopies of relevant contract (agreement) or  transaction vouchers are only required at the first time of record filing.

7. In the event of outbound payment, a record filer shall withhold  tax or assist tax authorities in levying tax from relevant non-resident in  accordance with relevant regulations.

8. Addresses of taxpayer service halls and the website of e-tax  bureau are available on the web portals of tax authorities or by dialing  the(86-755)12366 tax service hotline.


Free of charge.

(Note: The text above is a translation of the  Chinese version for reference only. In case of any discrepancy between the two  versions, the original published Chinese version shall  prevail.)