Announcement of the State Administration of Taxation on Matters relating to the Issuance of Certificates of Chinese Fiscal Resident
Announcement of the State Administration of Taxation on Matters relating to the Issuance of Certificates of Chinese Fiscal Resident
Announcement of the State Administration of Taxation on Matters relating to the Issuance of Certificates of Chinese Fiscal Resident
Announcement of the State Administration of Taxation [2016] No. 40
June 28, 2016
According to the Law of the People's Republic of China on the Administration of Tax Levying and its Implementing Rules, the Law of the People's Republic of China on Enterprise Income Tax and its Implementing Rules, the Individual Income Tax Law of the People's Republic of China and its Implementing Rules and relevant laws and regulations, in order to help enterprises and individuals carry out foreign investments and operations as well as provide labor services, and simplify the issuance of certificates of Chinese fiscal resident (hereinafter referred to as the "certificate of fiscal resident", see Appendix I), relevant matters are hereby notified as follows:
I. Any enterprise or individual (hereinafter collectively referred to as the "applicant") may apply to the tax authority for a certificate of fiscal resident so as to enjoy the treatments prescribed in tax treaties entered into between China and foreign countries (including the tax arrangements or agreements entered into with Hong Kong, Macau and Taiwan), tax-related clauses of conventions on aviation, sea transportation, and automobile transportation, as well as the agreements or exchanges of letters on the mutual-exemption from tax on income from international transportation (hereinafter collectively referred to as the "tax treaties").
II. An applicant shall apply to the local office at county level of the State Administration of Taxation ("SAT") or the local tax bureau (hereinafter collectively referred to as the "competent tax authority") which is responsible for its income tax for a certificate of fiscal resident.
Domestic and overseas branches of a Chinese resident enterprise may file an application through their head office to the competent tax authority of such head office.
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Announcement of the State Administration of Taxation [2016] No. 40
June 28, 2016
According to the Law of the People's Republic of China on the Administration of Tax Levying and its Implementing Rules, the Law of the People's Republic of China on Enterprise Income Tax and its Implementing Rules, the Individual Income Tax Law of the People's Republic of China and its Implementing Rules and relevant laws and regulations, in order to help enterprises and individuals carry out foreign investments and operations as well as provide labor services, and simplify the issuance of certificates of Chinese fiscal resident (hereinafter referred to as the "certificate of fiscal resident", see Appendix I), relevant matters are hereby notified as follows:
I. Any enterprise or individual (hereinafter collectively referred to as the "applicant") may apply to the tax authority for a certificate of fiscal resident so as to enjoy the treatments prescribed in tax treaties entered into between China and foreign countries (including the tax arrangements or agreements entered into with Hong Kong, Macau and Taiwan), tax-related clauses of conventions on aviation, sea transportation, and automobile transportation, as well as the agreements or exchanges of letters on the mutual-exemption from tax on income from international transportation (hereinafter collectively referred to as the "tax treaties").
II. An applicant shall apply to the local office at county level of the State Administration of Taxation ("SAT") or the local tax bureau (hereinafter collectively referred to as the "competent tax authority") which is responsible for its income tax for a certificate of fiscal resident.
Domestic and overseas branches of a Chinese resident enterprise may file an application through their head office to the competent tax authority of such head office.
......