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一文了解新版《中国税收居民身份证明》开具申请流程(居民个人版,居民企业版)
蓝色柳林财税室·2025-08-04 00:46

Core Viewpoint - The article discusses the increasing need for Chinese taxpayers to obtain the "Chinese Tax Resident Certificate" as they expand their overseas economic activities, highlighting the convenience of the online application process introduced by the State Taxation Administration [2][26]. Group 1: Application Process for Individuals - Step 1: Log into the Natural Person Electronic Tax Bureau, with options for QR code or password login [2]. - Step 2: Navigate to "Tax Services" and select "Other" followed by "Issuance of Chinese Tax Resident Certificate" [4]. - Step 3: Click "Apply" on the certificate issuance interface [5]. - Step 4: Read the application instructions, confirm understanding, and proceed to fill out the application [6]. - Step 5: Select the application year, the foreign country/region, and whether to include remarks on the certificate [7][8]. - Step 6: Confirm the competent tax authority based on the selected remarks [9][10]. - Step 7: Fill in the application information, including any special requirements for the certificate style [15][17]. - Step 8: Choose the method of receiving the certificate and submit the application [20][21]. - Step 9: Track the application status through the tax bureau [22][24]. Group 2: Application Process for Enterprises - Step 1: Access the National Unified Electronic Tax Bureau and log in [26]. - Step 2: Go to "Tax Services," then "Certificate Issuance," and select "Chinese Tax Resident Certificate" [27]. - Step 3: Fill in the required information, including the application year and foreign country/region [27]. - Step 4: If there are special requirements for the certificate style, the only receiving method will be in-person [30]. - Step 5: If remarks about relationships with domestic or foreign branches are needed, select accordingly and provide the necessary information [31]. - Step 6: Confirm the application details and upload required documents [38][39].