In order to enjoy the treatment under the taxation treaties signed by the Government of the People's Republic of China with those of foreign countries, the taxation arrangements signed by the Chinese mainland with Hong Kong and Macao, the taxation agreement signed by the Chinese mainland and Taiwan, the taxation clauses of the aviation treaties, the taxation clauses of the ocean shipping treaties, the taxation clauses of the motor transport treaties, and the taxation agreements or exchanged letters (same as taxation treaties hereinafter) for mutual exemption of taxation on international transport income, an applicant may apply for the issuance of a "Identity Certificate of Chinese Fiscal Resident".

1. An original copy of "Application Form for an Identity Certificate of Chinese Fiscal Resident";

2. An original copy of contracts, agreements, resolutions of the board of directors or shareholders meetings, payment vouchers and other supporting materials related to the income eligible for the treatment under tax treaties. If the text is in in a foreign language, a Chinese translation shall also be submitted at the same time (the same below);

3. An original copy of certification materials proving that the applicant habitually resides within the territory of China due to household registration, family or economic benefits, including the applicant's identity information, explanatory materials, etc., which shall be provided if the applicant is an individual who has a domicile within the territory of China;

4. An original copy of material on the registration information of a partnership enterprise, which shall also be provided if the domestic or foreign branch office of the applicant files an application through its head office;

5. An original copy of explanatory materials (or certification materials that include entry and exit information) proving the period of the applicant's actual residence within the territory of China, including the applicant's entry and exit records, which shall be provided if the applicant is an individual who has no domicile within the territory of China but has stayed in China for 183 days or more in a tax year;

6. An original copy of material on the registration information of head and branch offices, which shall also be provided if the application is filed by the Chinese resident partner of the partnership enterprise;

7. If the tax authority of the other contracting party has special requirements for the format of the "Certificate of Fiscal Resident", a written explanation of the special requirements and a paper and electric version of template of such "Certificate of Fiscal Resident" shall be provided;

8. Where the competent tax authority or the tax authority at a higher level is unable to make a judgment on the basis of the materials submitted by the applicant, it may require the applicant to provide a copy of supplementary materials.

1. Processing time and place

Please see the tax service guide for details of the office hours and address of the tax service halls in each district (region).

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

Office Hours: 08:30-12:00 and 13:00-17:00 on weekdays.

2. Processing time limit

The competent tax authority shall complete processing the application within 10 working days from the date of accepting the application; where the competent tax authority is unable to judge the resident's identity status and needs to report to the tax authority at a higher level, the competent tax authority shall complete processing the application within 20 working days from the date of accepting the application.

3. Processing fee

Free of charge

1. Applicants shall be responsible for the authenticity and legality of the materials submitted.

2. The forms can be found and downloaded in the "download center" section on the website of the provincial tax administration (autonomous regions, municipalities directly under the central government and municipalities with independent planning) or collected at tax service halls.

3. The forms filled in or materials submitted by applicants shall be in Chinese. If the originals of the relevant materials are in foreign languages, Chinese translations shall be provided at the same time. Applicants may submit to the competent tax authorities a photocopy of the aforesaid materials, but shall affix the seals or signatures of the applicants to the photocopies, and the competent tax authorities shall retain the photocopies after verifying the originals.

4. Electronic signatures used by applicants that meet the conditions stipulated in the regulation on electronic signature have the same legal effect as handwritten signatures or seals.

5. The domestic and foreign branch offices of Chinese resident enterprises shall, through their head offices, file their applications with the competent tax authorities of the head offices. Partnership enterprises shall authorize their Chinese resident partners to act as applicants to file their applications with the competent tax authorities of the Chinese resident partners.

6. If the tax authority of the other contracting party has special requirements for the format of the "Certificate of Fiscal Resident", a written explanation of the special requirements and a template of such "Certificate of Fiscal Resident" shall be provided by the applicant.

7. Where the competent tax authority or the tax authority at a higher level is unable to make a judgment on the basis of the materials submitted by the applicant, it may require the applicant to supplement the relevant materials, and notify the applicant in writing of all necessary supplements all at once. The time needed by the applicant for submitting supplementary materials shall not be included in the time limit for the aforesaid work.