【案例】某外贸出口企业向税务机关咨询,该企业向境外个人支付外贸佣金,是否需要代扣代缴营业税。某市税务局网站答复,该行为不需要代扣代缴营业税。对此,笔者有不同看法。对于一般贸易项下支付给境外个人的佣金,需要先考虑佣金的性质,再确定是否需要代扣代缴营业税。目前,对于外贸佣金还没有法律上的定义。一般来讲,外贸佣金是指在国际贸易中,代理人、经纪人为委托人服务而收取的报酬,或者是中间商、代理商在介绍交易成交后而取得的收入。在实际业务中,充当中间商或代理商的有企业和 [Case] ​​A foreign trade exporting enterprise consults with the tax authorities, and the enterprise pays foreign individuals commissions for foreign trade, and whether it is necessary to withhold or pay sales tax. A city tax bureau website reply, the act does not require withholding sales tax. In this regard, I have different views. For commissions paid to overseas individuals under general trade, you need to consider the nature of the commission before deciding whether you need to withhold sales tax. At present, there is no legal definition of foreign trade commissions. Generally speaking, foreign trade commissions refer to the remuneration received by agents and brokers in the service of clients for international trade, or the incomes earned by intermediaries and agents after introducing transaction transactions. In the actual business, as a middleman or agent of the enterprise and