Handling fees from tax authorities
Handling fees received from tax authorities by tax withholding agents or entrusted tax collectors relevant to the followings:
● withhold and remit tax
● collect and remit tax
● Tax entrusted
Withhold and remit tax In accordance with the tax law or the administrative regulations, entities and individuals with withholding obligations should withhold the tax payment on behalf of the tax authorities from the income paid to the taxpayers, and release them to the tax authorities. The related handling fees compute as below：
a. the tax authorities shall pay the fees at a rate not exceeding 2% of the withholding tax to withholding agents. The annual maximum paid to an agent is 700,000 yuan. No fees would be paid in excess of the limit.
Collect and remit tax Determined by the tax laws and administrative regulations, taxes submitted to the tax authorities by entities and individuals who are obligated to withhold tax when they collect the payment from the taxpayers. Tax authorities pay the commission charges to withholding agents according to the follow calculation:
a. at a rate not greater 3% of the tax collected on vehicle
b. at a rate not exceeding 2% of the consumption Tax on Entrusted Processing Where there is an affiliation between the entrusted parties, the commission charge shall not be paid.
c. for other taxes, at a rate not more than 2% of the collecting taxes.
Tax entrusted Tax authorities may, based on the principle of being favorable to tax administration and control, convenient for the taxpayers' tax payment and in accordance with relevant State regulations, entrust related entities and individuals to collect small, decentralized tax payments and the taxes paid in different places, then pay handling fees:
a. to the maritime administrative organ of the transport department at a rate not exceeding 5% of the ship and vehicle taxes collected
b. to entrusted tax collectors at 15 yuan per vehicle on collect vehicle purchase tax.
c. to Stock exchanges (SE) or Securities registration and Settlement organization (SRSO) at a rate not more than 0.03% of the tax levied on Stamp duty. The annual maximum paid to a SE or a SRSO shall be 10 million yuan. Those exceeding the limit shall not be paid.
e. to entrusting entities at a rate not exceeding 5% of the amount of the stamp tickets sold.
E. to the postal authorities at a rate not greater 3% of the tax collected.
F. to entrusting entities at a rate not more than 5% of the tax collected on behalf of the agricultural markets, specialized markets and other taxes, as well as other sporadic & scattered tax amounts and taxes paid in different places.
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Next：Contingent Income
● withhold and remit tax
● collect and remit tax
● Tax entrusted
Withhold and remit tax In accordance with the tax law or the administrative regulations, entities and individuals with withholding obligations should withhold the tax payment on behalf of the tax authorities from the income paid to the taxpayers, and release them to the tax authorities. The related handling fees compute as below：
a. the tax authorities shall pay the fees at a rate not exceeding 2% of the withholding tax to withholding agents. The annual maximum paid to an agent is 700,000 yuan. No fees would be paid in excess of the limit.
Collect and remit tax Determined by the tax laws and administrative regulations, taxes submitted to the tax authorities by entities and individuals who are obligated to withhold tax when they collect the payment from the taxpayers. Tax authorities pay the commission charges to withholding agents according to the follow calculation:
a. at a rate not greater 3% of the tax collected on vehicle
b. at a rate not exceeding 2% of the consumption Tax on Entrusted Processing Where there is an affiliation between the entrusted parties, the commission charge shall not be paid.
c. for other taxes, at a rate not more than 2% of the collecting taxes.
Tax entrusted Tax authorities may, based on the principle of being favorable to tax administration and control, convenient for the taxpayers' tax payment and in accordance with relevant State regulations, entrust related entities and individuals to collect small, decentralized tax payments and the taxes paid in different places, then pay handling fees:
a. to the maritime administrative organ of the transport department at a rate not exceeding 5% of the ship and vehicle taxes collected
b. to entrusted tax collectors at 15 yuan per vehicle on collect vehicle purchase tax.
c. to Stock exchanges (SE) or Securities registration and Settlement organization (SRSO) at a rate not more than 0.03% of the tax levied on Stamp duty. The annual maximum paid to a SE or a SRSO shall be 10 million yuan. Those exceeding the limit shall not be paid.
e. to entrusting entities at a rate not exceeding 5% of the amount of the stamp tickets sold.
E. to the postal authorities at a rate not greater 3% of the tax collected.
F. to entrusting entities at a rate not more than 5% of the tax collected on behalf of the agricultural markets, specialized markets and other taxes, as well as other sporadic & scattered tax amounts and taxes paid in different places.
Back：New Business License
Next：Contingent Income
