| Announcement of the State Taxation Administration on Adjusting the Matters Concerning Certificates of Chinese Fiscal Residents | | 国家税务总局关于调整《中国税收居民身份证明》有关事项的公告 |
| (Announcement No. 17 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第17号） |
| In accordance with the Individual Income Tax Law of the People's Republic of China, the Regulation on the Implementation thereof and other relevant laws and regulations, for the purpose of supporting the individual income tax reform, the State Taxation Administration has decided to adjust certain matters concerning the issuance of a Certificate of Chinese Fiscal Resident (hereinafter referred to as a “Certificate of Fiscal Resident,” see Annex 1). The relevant matters are hereby announced as follows: | | 根据《中华人民共和国个人所得税法》及其实施条例等相关法律法规，为配合个人所得税改革，国家税务总局决定调整《中国税收居民身份证明》（以下简称《税收居民证明》，见附件1）开具部分事项。现就有关事项公告如下： |
| I. An applicant shall apply for a Certificate of Fiscal Resident with the tax administration of a county in charge of its or his income tax (hereinafter referred to as the “tax authority”). The domestic and foreign branch offices of Chinese resident enterprises shall, through their head offices in China, file their applications with the tax authorities of the head offices. Partnership enterprises shall authorize their Chinese resident partners to act as applicants to file their applications with the tax authorities of the Chinese resident partners. | | 一、申请人应向主管其所得税的县税务局（以下称主管税务机关）申请开具《税收居民证明》。中国居民企业的境内、境外分支机构应由其中国总机构向总机构主管税务机关申请。合伙企业应当以其中国居民合伙人作为申请人，向中国居民合伙人主管税务机关申请。 |
| II. An applicant for a Certificate of Fiscal Resident shall submit the following materials to the tax authority: | | 二、申请人申请开具《税收居民证明》应向主管税务机关提交以下资料： |
| (1) Application Form for a Certificate of Chinese Fiscal Resident (see Annex 2). | | （一）《中国税收居民身份证明》申请表（见附件2）； |
| (2) The contracts and agreements, resolutions of the board of directors or shareholders meetings, relevant payment vouchers and other supporting materials related to the income eligible for the treatment under tax agreements. | | （二）与拟享受税收协定待遇收入有关的合同、协议、董事会或者股东会决议、相关支付凭证等证明资料； |
| (3) The certification materials proving that the applicant habitually resides inside China due to household registration, family or economic benefits, including the applicant's identity information, explanations of the information on his or her domicile, etc., which shall be provided if the applicant is an individual who has a domicile inside China. | | （三）申请人为个人且在中国境内有住所的，提供因户籍、家庭、经济利益关系而在中国境内习惯性居住的证明材料，包括申请人身份信息、住所情况说明等资料； |
| (4) The certification materials proving the period of the applicant's actual residence inside China, including the applicant' s entry and exit records, which shall be provided if the applicant is an individual who is not domiciled inside China but has stayed in China for 183 days or more in a tax year. | | （四）申请人为个人且在中国境内无住所，而一个纳税年度内在中国境内居住累计满183天的，提供在中国境内实际居住时间的证明材料，包括出入境信息等资料； |
| (5) Registration information of the head office and branch office, which shall also be provided if the domestic or foreign branch office of the applicant files an application through its head office. | | （五）境内、境外分支机构通过其总机构提出申请时，还需提供总分机构的登记注册情况； |
| (6) Registration information of a partnership enterprise, which shall also be provided if the application is filed by the Chinese resident partner of the partnership enterprise which acts as the applicant. | | （六）合伙企业的中国居民合伙人作为申请人提出申请时，还需提供合伙企业登记注册情况。 |
| The aforesaid information filled in or materials provided shall be in the Chinese language. If the originals of the relevant materials are in a foreign language, a Chinese translation shall be provided at the same time. Applicants shall, when submitting to the tax authorities the photocopies of the aforesaid materials, affix the seals or signatures of the applicants to the photocopies, and the tax authorities shall retain the photocopies after verifying the originals thereof. | | 上述填报或提供的资料应提交中文文本，相关资料原件为外文文本的，应当同时提供中文译本。申请人向主管税务机关提交上述资料的复印件时，应在复印件上加盖申请人印章或签字，主管税务机关核验原件后留存复印件。 |
| III. This Announcement shall come into force on May 1, 2019, upon which Articles 2 and 4 of and Annexes 1 and 2 to the Announcement of the State Taxation Administration on Issues Concerning the Issuance of Certificates of Chinese Fiscal Residents (Issued by Announcement No. 40 [2016], STA, and amended by Announcement No. 31 [2018], STA) shall be repealed. | | 三、本公告自2019年5月1日起施行。《国家税务总局关于开具〈中国税收居民身份证明〉有关事项的公告》（国家税务总局公告2016年第40号发布，国家税务总局公告2018年第31号修改）第二条、第四条和附件1、附件2同时废止。 |
| | 特此公告。 |
| Annexes: | | 附件： |
| 1. Certificate of Chinese Fiscal Resident | | 1.中国税收居民身份证明 |
| 2. Application Form for a Certificate of Chinese Fiscal Resident | | 2.《中国税收居民身份证明》申请表 |
| State Taxation Administration | | 国家税务总局 |
| April 1, 2019 | | 2019年4月1日 |
| | 附件1 |
| | 中国税收居民身份证明 |
| | （Certificate of Chinese Fiscal Resident） |
| | 日期（Date）： |
| | 编号（Catalogue Number）： |
| | 纳税人名称（Taxpayer's Name）： |
| | 纳税年度（Tax Year）： |
| | 缔约国（地区）Contracting state （jurisdiction）： |
| | 为享受税收协定待遇的目的，经中国税务主管当局国家税务总局授权，兹证明上述纳税人是中国税收居民。（For the purpose of enjoying Double Taxation Agreement benefits， and authorized by the State Taxation Administration （STA）， the Competent Authority of the People's Republic of China， this is to certify that the above-named taxpayer is a Chinese fiscal resident.）
．．．．．． |
|
| |
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
|
| | | |
| | | |