Can I cancel the foreign trade license without paying personal income tax for installing services in different places?

No, you need to pay 1% personal income tax when issuing an export license to the local local tax bureau where the project is located.

According to the Notice of Jiangsu Provincial Local Taxation Bureau on Issues Related to Personal Income Tax of Construction and Installation Industry (No.7/kloc-0 [2007] of Jiangsu Local Taxation Bureau), units and individuals engaged in construction and installation engineering operations in different places within the territory of our province should withhold (pay) personal income tax at the place where the engineering operation is located, and the competent tax authorities at the place where the institution is located may not collect it again.

Units and individuals engaged in construction and installation engineering operations in different places, whose financial and accounting systems are relatively sound and can accurately and completely conduct accounting, shall be examined and approved by the competent tax authorities in the place where the engineering operations are located, and the personal income tax that should be withheld (remitted) shall be audited and collected.

For units and individuals that have not set up accounting books or are unable to conduct accurate and complete accounting, their personal income tax shall be approved and collected by the competent tax authorities.

Among them, if the tax is calculated according to a certain proportion of the project price, the approved tax proportion shall not be less than 1% of the project price.

Withholding personal income tax is calculated according to a certain proportion of the project price, and how to distribute the tax among taxpayers is determined by the withholding agent according to the actual distribution.

According to the Announcement on the Proportion of Individual Income Tax in Construction and Installation Industry (Jiangsu Local Taxation Regulation [20 1] No.5), since September of 20 1,1,the units and individuals engaged in construction and installation engineering operations have not set up accounting books, or cannot conduct accurate and complete accounting.

Among them, if the collection method is approved according to a certain proportion of the project price, the approved collection ratio shall not be less than 8‰ of the project price.

After the personal income tax paid when the construction ticket is issued in different places is returned to the place where the institution is located, the competent tax authorities will not levy personal income tax again.