| Announcement of the State Taxation Administration on Issuing the Measures for Non-resident Taxpayers' Enjoyment of Treaty Benefits | | 国家税务总局关于发布《非居民纳税人享受协定待遇管理办法》的公告 |
| (Announcement No. 35 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第35号） |
| For the purposes of deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” further optimizing the tax and business environment, and enhancing the facilitation of non-resident taxpayers' enjoyment of treaty benefits, the State Taxation Administration has developed the Measures for Non-resident Taxpayers' Enjoyment of Treaty Benefits, which are hereby issued and shall come into force on January 1, 2020. | | 为深化“放管服”改革，进一步优化税收营商环境，提高非居民纳税人享受协定待遇的便捷性，国家税务总局制定了《非居民纳税人享受协定待遇管理办法》，现予发布，自2020年1月1日起施行。 |
| | 特此公告。 |
| Annex: Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits | | 附件：非居民纳税人享受协定待遇信息报告表 |
| State Taxation Administration | | 国家税务总局 |
| October 14, 2019 | | 2019年10月14日 |
| Measures for Non-resident Taxpayers' Enjoyment of Treaty Benefits | | 非居民纳税人享受协定待遇管理办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of implementing the agreements on the avoidance of double taxation (hereinafter referred to as the “tax treaties”) and the tax clauses of international transport agreements signed by the Government of the People's Republic of China, and regulating non-resident taxpayers' enjoyment of treaty benefits, 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 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 Detailed Rules for the Implementation thereof (hereinafter collectively referred to as “domestic tax laws”). | | 第一条 为执行中华人民共和国政府签署的避免双重征税协定（以下简称“税收协定”）和国际运输协定税收条款，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》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。 |
| Article 2 Where non-resident taxpayers whose tax obligations occur in China need to claim treaty benefits, these Measures shall apply. | | 第二条 在中国境内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 Non-resident taxpayers' enjoyment of treaty benefits shall be handled in the manner of “self-assessment, claim for and enjoyment of treaty benefits, and retention of relevant materials for review.” If a non-resident taxpayer determines through self-assessment that he or she is eligible for treaty benefits, he or she may, when filing tax returns, or when a withholding agent files withholding returns, enjoy tax treaty benefits, and collect and retain relevant materials for review in accordance with these Measures and accept the follow-up administration of tax authorities. | | 第三条 非居民纳税人享受协定待遇，采取“自行判断、申报享受、相关资料留存备查”的方式办理。非居民纳税人自行判断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，同时按照本办法的规定归集和留存相关资料备查，并接受税务机关后续管理。 |
| Article 4 For the purpose of these Measures, a “non-resident taxpayer” means a taxpayer who is a tax resident of another contracting jurisdiction in accordance with the provisions of the article of resident of the tax treaty. | | 第四条 本办法所称非居民纳税人，是指按照税收协定居民条款规定应为缔约对方税收居民的纳税人。 |
| “Treaties” as mentioned in these Measures includes tax treaties and international transport agreements. “International transport agreements” includes aviation agreements, maritime agreements, road transport agreements, motor transport agreements, and tax agreements or exchanged letters for mutual exemption of taxation on international transport income signed by the Government of the People's Republic of China and other agreements on international transport. | | 本办法所称协定包括税收协定和国际运输协定。国际运输协定包括中华人民共和国政府签署的航空协定、海运协定、道路运输协定、汽车运输协定、互免国际运输收入税收协议或换函以及其他关于国际运输的协定。 |
| For the purpose of these Measures, “treaty benefits” means 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 treaties. | | 本办法所称协定待遇，是指按照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。 |
| 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 in accordance with domestic tax laws, including statutory withholding agents and the designated withholding agents as prescribed in the Enterprise Income Tax Law. | | 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。 |
| For the purpose of these Measures, “tax authorities having jurisdiction” means the tax authorities 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. | | 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税务机关。 |
| Chapter II Application of Treaties and Filing of Tax Returns | | 第二章 协定适用和纳税申报 |
| Article 5 Where non-resident taxpayers file tax returns on their own initiatives, they shall independently judge whether they are eligible for and need to enjoy treaty benefits, submit the Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits (see Annex), and collect and retain relevant materials for review in accordance with Article 7 of these Measures. | | 第五条 非居民纳税人自行申报的，自行判断符合享受协定待遇条件且需要享受协定待遇，应在申报时报送《非居民纳税人享受协定待遇信息报告表》（见附件），并按照本办法第七条的规定归集和留存相关资料备查。 |
| ．．．．．． | | ．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥700.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |