【12366问答】开具《中国税收居民身份证明》的相关问答

Core Viewpoint - The article provides a comprehensive guide on the application process and requirements for obtaining the "China Tax Resident Certificate," aimed at facilitating taxpayers in enjoying treaty benefits and conducting cross-border operations. Application Channels - Enterprises can apply for the "China Tax Resident Certificate" through the electronic tax bureau online or at the tax service hall of their competent tax authority. Individuals can also use the natural person electronic tax bureau or visit the tax service hall [1][3]. Application Conditions - According to the announcement by the State Taxation Administration, both enterprises and individuals can apply for the certificate for any calendar year in which they qualify as Chinese tax residents. However, certain entities like domestic branches of Chinese resident enterprises and individual businesses cannot apply directly but must have their Chinese resident owners or partners apply on their behalf [3][4]. Processing Time - The competent tax authority is required to issue the "Tax Resident Certificate" within 7 working days if they can determine the tax residency status independently. If not, they may need to escalate the matter to a higher tax authority and request additional documentation from the applicant [4]. Applicable Period for Certificate - Applicants can request the "Tax Resident Certificate" for any calendar year in which they qualify as a Chinese tax resident [4].