On October 17-18, 2023, the 3rd Belt and Road Forum for International Cooperation was held in Beijing. The most important consensus formed by this forum is to open a new stage of high-quality joint construction of the "Belt and Road". Over the past decade, the circle of friends of the "Belt and Road" has been expanding, and enterprises and individuals holding Chinese tax residency certificates can enjoy the treatment of various tax treaties signed by the mainland government when investing, operating and providing labor services abroad. So, how to issue a certificate of Chinese tax residency? Let's take a look together!
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Guidelines for the issuance of Chinese tax residency certificates
PART1: Application Requirements
In order to enjoy the tax treaties signed between the Chinese government and other governments, the tax arrangements signed between the Mainland and Hong Kong and Macao, and the tax agreements signed between the mainland and Taiwan, the tax clauses of aviation treaties, the tax clauses of maritime treaties, the tax clauses of motor transportation agreements, the tax provisions of mutual exemption from international transportation income or the treaty treatment of exchange letters, enterprises or individuals (hereinafter referred to as "Applicants") shall apply to the competent tax authority for the issuance of the Certificate of Chinese Tax Resident Status (hereinafter referred to as "China Tax Resident Status" (hereinafter referred to as " Tax Residency Certificate).
1. The applicant may apply for the issuance of a Certificate of Tax Resident Status for any calendar year in which he or she constitutes a PRC tax resident.
2. Domestic and foreign branches of Chinese resident enterprises shall apply to the competent tax authority of the head office through their head office. A partnership should apply to the competent tax authority of its Chinese resident partner as the applicant.
PART2: Application materials
PART3: HANDLING CHANNELS
Department of Tax Services
Identify the QR code above
Check the address, working hours and contact numbers of each tax service office
Xiamen Electronic Taxation Bureau (recommended)
1. After entering the website, enter the user name and password, and log in to the Xiamen Electronic Taxation Bureau (taking the enterprise application as an example).
2. Select [I want to do tax] → [Certificate issuance].
3. Click [Issue China Tax Resident Identity Certificate] to enter the application form filling interface of "China Tax Resident Identity Certificate", and fill in the form according to the actual situation and filling instructions.
4. After filling in, click [Attached Information] in the upper right corner to upload the attached information as required.
The mandatory report marked "Yes" means that the information must be uploaded, and the others are submitted according to the conditions.
5. After completion, confirm that the information is filled in correctly, and click [Submit] in the upper right corner to submit the certificate issuance application.
6. After the submission is successful, you can view the return receipt of the submission.
7. After the taxpayer submits the application, click [I want to do tax] → [Certificate issuance] again, the system will directly jump out of the progress management interface of the matter and perform operations such as viewing the application, tracking the progress, and revoking.
Warm reminder
The Chinese version of the information filled in or provided by the applicant shall be submitted, and if the original of the relevant materials is in a foreign language, the Chinese translation shall be provided at the same time. When the applicant submits a copy of the above information to the competent tax authority, the applicant shall affix the applicant's seal or signature to the copy, and the competent tax authority shall retain the copy after verifying the original.