PRC Service Web Invoice Handbook
-Yr2023 Background • PRC Withholding Tax on Overseas Service Payment : a) If an overseas supplier provides service to a Chinese local company, withholding tax will be charged from the service payment. The service payment will go through withholding tax(WHT) process. b) Supplier will be required to fill in Service Web Invoice and provide required documentation if any for Intel to submit to in charge tax bureau. c) After tax position determined and tax paid, payment will be released to supplier with tax deducted. • Out of Service Withholding Tax Scope: a) Overseas goods payment(pay through custom process), including relevant goods transportation fee\ expedition fee\ goods’ customization design charge\ goods packing fee\other out-of-pocket expense. b) Sponsorship fee c) pre-payment/conversion charge for Goods/designed product order Intel Confidential – Internal Use Only 2 PRC Service Web Invoice Interface Attachment function! Supplier is able to attach back up documents via this function to support the web invoice. Intel Confidential – Internal Use Only 3 PRC Service Web Invoice Interface New fields opened in Web invoice to replace PRC service letter! -When filling out service details on web invoice, you can mouse over each item to read the tooltips for each field. -For more explanation please refer to each appendix. Refer to Appendix A Refer to Appendix B Refer to Appendix C Refer to Appendix D Refer to Appendix E Intel Confidential – Internal Use Only 4 Appendix A – Service Description ❑ Description NOT Acceptable for WHT assessment : a)Accommodation b)Labor fee c)Travel expense e)Transportation f)Taxi g)Flight/Air Fare h)Meal Allowance Above fees should be descripted as the corresponding service which delivered to Intel, refer to samples below: Service Type Acceptable Description not acceptable Description Training Service which include Training Service Meeting expense, meals, air fare, accommodation, accommodation, air fare, material cost material cost equipment maintenance which equipment maintenance labor cost and transportation include labor cost, transportation Intel Confidential – Internal Use Only 5 Appendix B – Service Performed In ❑ Fill in the actual location where service is performed. ---example1: A US company provides training workshop in Singapore, the Chinese company purchased the service and go to Singapore to utilize the Service, the service occurrence location should be Singapore. ---example2: A US company dispatch employees to China to deliver service to the China local company, the service occurrence location should be China. Intel Confidential – Internal Use Only 6 Appendix C – Service Period ❑ Common Error : Wrong Correct Q3 2013 2013/7/1-2013/9/30 Q2 2013 - Q3 2013 2013/4/1-2013/9/30 10/1 - 15/1 2013/1/10-2013/1/15 10/11 , 12/11 , 2013/11/10, 15/11 2013/11/12,2013/11/15 2013/2/29 2013/2/28 (28 days for Y2013) Intel Confidential – Internal Use Only 7 Appendix D – Service Performed By ❑ Choose the correct service provider from the list Intel Confidential – Internal Use Only 8 Appendix D – Service Performed By ❑ If service is performed by (E) or (F), Pls fill in the third party company name in below field: Intel Confidential – Internal Use Only 9 Appendix E – Foreign Personnel Performing Service ❑ If service is performed in China and performed by (A), (D) or (F), Pls fill in the employees’ names and service duration in China in “Foreign Personnel Performing Service” field. ❑ Pls also attach the corresponding employees’ passport copy via “attachment function” 1. Passport copy must include employee’s personal information
