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].

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the "Chinese Tax Resident Certificate," aimed at facilitating cross-border operations for Chinese residents as they expand their international economic activities [1][28]. Summary by Sections Introduction - The increasing pace of Chinese taxpayers "going global" necessitates the use of the "Chinese Tax Resident Certificate" for various cross-border economic activities [1][28]. Online Application Process - Residents can apply for the certificate online through the Natural Person Electronic Tax Bureau, starting with logging in and selecting the appropriate application function [2]. - The application process includes several steps, such as reading the instructions, selecting the application year, and providing necessary details about the foreign country involved [4][5]. Required Information - Applicants must specify whether they need to include remarks on the certificate and provide relevant registration documents if applicable [6]. - The system allows applicants to confirm their tax authority based on their residence status and whether remarks are needed [7]. Application Details - Applicants must fill in their personal information and specify the purpose of the application, choosing between "enjoying treaty benefits" or "non-enjoying treaty benefits," with corresponding documentation required for each option [14][15]. - Additional information may be required based on the applicant's residency status in China and their duration of stay [17][19]. Submission and Tracking - After completing the application, users can submit it and track the progress through the electronic tax bureau [21][23]. - The new version of the certificate eliminates the need for the tax authority head's signature, replacing it with an official seal [25][39]. Certificate Collection - Applicants can choose to receive the certificate electronically or in person, with specific instructions provided for each method [23][38]. - For electronic collection, the certificate will be available for download once approved, while in-person collection requires a visit to the tax authority after a specified processing time [25][39].

Group 1 - The article provides a step-by-step guide on how to apply for the "China Tax Resident Certificate" through the online tax service platform [2][4][5] - Users must log in to the personal tax service website and navigate to the application section for the tax resident certificate [2][4] - The application process includes selecting the application year, the country of the other party, and verifying employment and tax authority information [5][7] Group 2 - After filling out the application information, users must confirm the details before submitting the application [7][8] - Upon successful submission, users can choose to receive the certificate either in person at the tax service hall or online, with options to check the application status [8] - The article emphasizes the importance of verifying all information before submission to ensure a smooth application process [5][8]

Core Viewpoint - The article discusses the increasing need for the "China Tax Resident Certificate" as Chinese taxpayers expand their overseas economic activities, highlighting the recent announcement by the State Taxation Administration to facilitate cross-border operations for residents [1]. Group 1: Application Process - The article outlines the online application process for the "Tax Resident Certificate," detailing the steps involved, including filling out personal information and selecting the relevant year and destination country [2][4]. - Applicants can choose to indicate any special requirements for the certificate's format and specify the method of receipt, either electronically or in person [6][8]. Group 2: Required Documentation - A list of required documents for the application is provided, including the application form, proof of income related to the treaty benefits, and registration documents for any domestic or foreign branches [7]. - Specific conditions for submitting documents are outlined, such as the need for translations if the original documents are in a foreign language and the requirement for stamped or signed copies of certain documents [7]. Group 3: Progress Tracking and Receipt - Applicants can track the progress of their application through the tax authority's online system, allowing them to check the status and download the certificate once approved [8][9]. - The article emphasizes the importance of following the correct procedures to ensure timely receipt of the "Tax Resident Certificate" [8].