| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 60 [2015]) | | （2015年第60号） |
| Announcement on Issuing the Measures for the Administration of Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements | | 关于发布《非居民纳税人享受税收协定待遇管理办法》的公告 |
| In order to further promote the reform of the taxation administrative approval system, and optimize the administration of non-resident taxpayers' enjoyment of the treatment under tax agreements, the State Administration of Taxation has developed the Measures for the Administration of Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements, which are hereby issued. | | 为进一步推进税务行政审批制度改革，优化非居民纳税人享受税收协定待遇的管理，国家税务总局制定了《非居民纳税人享受税收协定待遇管理办法》，现予公布。 |
| Annexes: | | 特此公告。 |
| 1. Report Form of the Tax Resident Identity Information of Non-Resident Taxpayers (Applicable to Enterprises) | | 附件： |
| | 1.非居民纳税人税收居民身份信息报告表（企业适用） |
| 2. Report Form of the Tax Resident Identity Information of Non-Resident Taxpayers (Applicable to Individuals) | | |
| | 2.非居民纳税人税收居民身份信息报告表（个人适用） |
| 3. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Enterprise Income Tax, Form A) | | |
| | 3.非居民纳税人享受税收协定待遇情况报告表（企业所得税A表） |
| 4. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Individual Income Tax, Form A) | | |
| | 4.非居民纳税人享受税收协定待遇情况报告表（个人所得税A表） |
| 5. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Enterprise Income Tax, Form B) | | |
| | 5.非居民纳税人享受税收协定待遇情况报告表（企业所得税B表） |
| 6. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Individual Income Tax, Form B) | | |
| | 6.非居民纳税人享受税收协定待遇情况报告表（个人所得税B表） |
| 7. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Enterprise Income Tax, Form C) | | |
| | 7.非居民纳税人享受税收协定待遇情况报告表（企业所得税C表） |
| 8. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Individual Income Tax, Form C) | | |
| | 8.非居民纳税人享受税收协定待遇情况报告表（个人所得税C表） |
| 9. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Enterprise Income Tax, Form D) | | |
| | 9.非居民纳税人享受税收协定待遇情况报告表（企业所得税D表） |
| 10. Report Form of the Information on Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements (Individual Income Tax, Form D) | | |
| | 10.非居民纳税人享受税收协定待遇情况报告表（个人所得税D表） |
| 11. Detailed Statement on the Content of Repealed Documents | | |
| State Administration of Taxation | | 11.废止文件内容明细表 |
| August 27, 2015 | | 国家税务总局 |
| Measures for the Administration of Non-Resident Taxpayers' Enjoyment of the Treatment under Tax Agreements | | 2015年8月27日 |
| | 非居民纳税人享受税收协定待遇管理办法 |
| Chapter I General Provisions | | |
| Article 1 For purposes of executing the agreements on the avoidance of double taxation signed between the Government of the People's Republic of China and other countries (regions) (including the taxation arrangements signed between the Mainland and the Hong Kong Special Administrative Region and the Macao Special Administrative Region, hereinafter collectively referred to as “tax agreements”), and the tax clauses of aviation agreements, tax clauses of ocean shipping agreements, tax clauses of motor transport agreements, and tax agreements or exchanged letters for mutual exemption of taxation on international transport income signed between the Government of the People's Republic of China and other countries (regions)(hereinafter collectively referred to as “international transport agreements”), and regulating the administration of non-resident taxpayers' enjoyment of the treatment under agreements, these Measures are developed in accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the Regulation on the Implementation thereof, the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “Individual Income Tax Law”) and the Regulation on the Implementation thereof, and the Law of the People's Republic of China on the Administration of Tax Collection(hereinafter referred to as the “Law on the Administration of Tax Collection”) and the Regulation on the Implementation thereof (hereinafter referred to as the “domestic tax laws”). | | 第一章 总 则 |
| Article 2 Where the non-resident taxpayers whose tax obligations occur in China need to enjoy the treatment under agreements, these Measures shall apply. | | 第一条 为执行中华人民共和国政府对外签署的避免双重征税协定（含与香港、澳门特别行政区签署的税收安排，以下统称税收协定），中华人民共和国对外签署的航空协定税收条款、海运协定税收条款、汽车运输协定税收条款、互免国际运输收入税收协议或换函（以下统称国际运输协定），规范非居民纳税人享受协定待遇管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国个人所得税法》（以下简称个人所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则（以下统称国内税收法律规定）的有关规定，制定本办法。 |
| For the purpose of these Measures, “treatment under agreements” means the treatment that tax obligations in respect of enterprise income tax and individual income tax that should be performed in accordance with domestic tax laws may be reduced or exempt in accordance with tax agreements or international transport agreements. | | |
| | 第二条 在中国发生纳税义务的非居民纳税人需要享受协定待遇的，适用本办法。 |
| Article 3 Where non-resident taxpayers are eligible for the treatment under agreements, they may, when filing tax returns, or when withholding agents make withholding declaration, enjoy the treatment under agreements at their own discretion and be subject to the follow-up administration by tax authorities. | | 本办法所称协定待遇，是指按照税收协定或国际运输协定可以减轻或者免除按照国内税收法律规定应当履行的企业所得税、个人所得税纳税义务。 |
| Article 4 For the purpose of these Measures, “competent tax authorities” means the state taxation bureaus or local taxation bureaus which assume the duties of administration of tax collection in respect of non-resident taxpayers' tax obligations in China in accordance with the provisions of domestic tax laws. | | 第三条 非居民纳税人符合享受协定待遇条件的，可在纳税申报时，或通过扣缴义务人在扣缴申报时，自行享受协定待遇，并接受税务机关的后续管理。 |
| For the purpose of these Measures, “non-resident taxpayers” means the taxpayers that do no fall within the scope of tax residents in China in accordance with the provisions of domestic tax laws or tax agreements (including non-resident enterprises and non-resident individuals). | | |
| For the purpose of these Measures, “withholding agents” means the entities or individuals that are obliged to withhold taxes on the income derived by non-resident taxpayers from the territory of China, including statutory withholding agents and the designated withholding agents as prescribed in the Enterprise Income Tax Law. | | 第四条 本办法所称主管税务机关，是指按国内税收法律规定，对非居民纳税人在中国的纳税义务负有征管职责的国家税务局或地方税务局。 |
| | 本办法所称非居民纳税人，是指按国内税收法律规定或税收协定不属于中国税收居民的纳税人（含非居民企业和非居民个人）。 |
| Chapter II Application of Agreements and Filing of Tax Returns | | 本办法所称扣缴义务人，是指按国内税收法律规定，对非居民纳税人来源于中国境内的所得负有扣缴税款义务的单位或个人，包括法定扣缴义务人和企业所得税法规定的指定扣缴义务人。
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