"Certificate of Tax Residency" Assists Internationalized Enterprises in Avoiding Double Taxation
Amidst the "Belt and Road" initiative, numerous Chinese enterprises are actively engaging in overseas investments. During the process of internationalization, enterprises may face the issue of double taxation. To address this, the Chinese government has signed tax treaties with various countries, providing tax incentives and conveniences. To enjoy these benefits, resident enterprises need to apply for a "Certificate of Tax Residency", which is not only a safeguard against double taxation but also a key to enhancing international competitiveness.
According to the Announcement of the State Administration of Taxation No. 17 of 2019, applicants should apply to the county tax bureau in charge of their income tax for the issuance of a "Certificate of Tax Residency". Domestic and overseas branches of Chinese resident enterprises should submit applications through their Chinese headquarters, while partnerships should apply in the name of their Chinese resident partners.
Applicants need to submit the following materials:
- Application form for the "Certificate of Chinese Tax Residency";
- Contracts, agreements, and other supporting documents related to the income eligible for tax treaty benefits;
- For individual applicants with a domicile in China, relevant proof materials such as household registration and family details;
- For individual applicants without a domicile in China but residing for more than 183 days, proof materials of the actual residence period;
- For branch applications, registration details of the headquarter and branch;
- For applications by Chinese resident partners of partnerships, registration details of the partnership.
The materials should be in Chinese, and foreign language materials should be accompanied by Chinese translations.
Applicants can submit the materials through tax service halls or electronic tax bureaus.
By adopting these measures, the State Administration of Taxation aims to enhance tax service levels and ensure that applicants can enjoy the preferential benefits brought by tax treaties more efficiently and conveniently. This not only contributes to promoting international trade and investment but also demonstrates the active role of the Chinese tax authorities in international tax cooperation, providing strong support for building a new open economic system.
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