政策解读|非居民企业操作指引之身份信息采集

Core Viewpoint - The article discusses the process and requirements for non-resident enterprises to collect their identity information and tax codes in China, emphasizing the importance of accurate data submission and the implications for tax compliance [3][4][5]. Group 1: Non-Resident Enterprise Identity Information Collection - Non-resident enterprises must provide their resident country's tax identification code during the identity information collection process, which is mandatory and cannot be modified once submitted [3]. - If a non-resident enterprise's country does not issue a tax code, they can enter their company registration number or other relevant identification numbers [3]. - The unified electronic tax bureau's non-resident identity code starts with "FJ," and enterprises that have previously registered with an "F code" must select the appropriate options in the information collection module [4][5]. Group 2: Collection Process for Tax Withholding Obligors - Tax withholding obligors can log in as either individuals or enterprises to collect non-resident enterprise identity information through the national unified electronic tax bureau [6]. - The process includes selecting whether to associate with already registered non-resident enterprises and entering the necessary identification numbers for linkage [6][7]. - Upon successful association, the system generates a unique non-resident identity code for future tax-related transactions [7][8]. Group 3: Self-Collection by Non-Resident Enterprises - Non-resident enterprises can log in to the electronic tax bureau to collect their identity information by manually entering required data and uploading supporting documents [9][10]. - After submission, the tax authority will review the information within one working day, and the enterprise will receive a notification of the review outcome [10]. Group 4: Tax Source Information Collection - After obtaining the non-resident identity code, enterprises can log in to the electronic tax bureau to collect tax source information and manage cross-border tax matters [11].