盛晖节能灯具有限公司是一家生产节能灯具的外商独资企业,每个年度支付境外的费用有认证费、保险费等,支付最多的境外费用是技术服务费。2016年度支付境外技术服务费达到人民币500多万元,包括设备运行技术支持、软件服务费等,这些费用如何代扣代缴相关的税费呢?根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)附件1《营业税改征增值税试点实 Shenghui Energy Saving Lamp Co., Ltd. is a wholly foreign-owned enterprise that produces energy-saving lamps. Each year, overseas expenses such as certification fee and insurance fee are paid. The overseas payment that is paid the most is the technical service fee. In 2016, the payment of overseas technical service fees amounted to more than RMB 5 million, including technical support for equipment operation and software service fees. How these fees are withheld and paid for relevant taxes and fees? According to the Circular of the State Administration of Taxation on Fully Opening Sales Tax Notice on the pilot reform of value added tax “(Cai Shui [2016] No. 36, hereinafter referred to as” Circular 36 “) Attachment 1”