PRC Web Service Invoice Handbook
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 Web Service Invoice and provide
required documentation (if any) for Intel to ...submit to the local tax
bureau.
c) After tax position being determined by the tax bureau, Intel will
deduct the tax amount from the payment to the supplier
accordingly.
• Payment Out of 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
PRC Web Service Invoice Interface
Attachment function!
Supplier is able to attach back
up documents via this function
to support the web invoice.
PRC Web Service Invoice Interface
New fields opened in Web invoice to replace PRC service letter!
-When filling up 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
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 described as the corresponding service which delivered to Intel, refer to samples below:
Service Type
Training Service which
include meals, air fare,
accommodation, material
cost
equipment maintenance
which include labor cost,
transportation
Acceptable Description
Training Service
equipment maintenance
not acceptable
Description
Meeting expense,
accommodation, air fare,
material cost
labor cost and
transportation
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.
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 , 15/11 2013/11/10, 2013/11/12,2013/11/15
2013/2/29 2013/2/28 (28 days for Y2013)
Appendix D
– Service Performed By
� Choose the correct service provider from the list
Appendix D
– Service Performed By
�
If service is performed by (E) or (F), Pls fill in the third
party company name in below field:
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 page, China visa page, entry and exit
date stamped in and out of China.
2. The entry and exit date stamp should prove the employee’s service duration in China stated on
service period column
3. Sample of passport copy is required: passport copy
sample
Tax Residency Certificate Requirement
1. Tax bureaus of below Intel entities require suppliers to provide tax
Read the full PRC Web Service Invoice
Handbook.