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].

Group 1 - The article provides a step-by-step guide on how to access and verify the "Chinese Tax Resident Certificate" through the online tax service platform [1][2][3] - Users are instructed to select the "No Tax Arrears Inquiry" module and fill in the required information to check for any outstanding tax obligations [4][5] - The article emphasizes the importance of completing the verification process to ensure compliance with tax regulations [6][7]

Group 1 - The article provides a step-by-step guide on how to access and verify the "Chinese Tax Resident Certificate" through the electronic tax bureau's website [1][2][3] - Users are instructed to select the "No Tax Arrears Inquiry" module and fill in the required information to check for any outstanding tax obligations [4][5] - The article emphasizes the importance of verifying the tax resident certificate and no tax arrears certificate for compliance and documentation purposes [6][7]

Core Points - The new regulation for the "China Tax Resident Certificate" has been implemented since April 1, 2025, and by the end of June, the Danzhou Tax Bureau issued 4 certificates, helping enterprises enjoy tax treaty benefits amounting to 263 million yuan, with an expected tax reduction of 35 million yuan [1] - The "China Tax Resident Certificate" serves as an important document for taxpayers to prove their residency status, facilitating cross-border trade and reducing tax costs for enterprises going abroad [1] - Danzhou has 64 enterprises that have gone abroad, and the local tax bureau is enhancing services through a brand called "Tax Road Pass, Cross-Sea Journey," utilizing both online and offline methods to ensure policy implementation [1] Summary of New Certificate - The new certificate has optimized the application scenarios, processing methods, and content, allowing for a fully online application process [2] - An international shipping company, Yangpu Shuo Jia International Shipping Co., urgently needed the certificate for tax treaty benefits, and the Danzhou Tax Bureau provided dedicated guidance for online application, resulting in a swift issuance within one working day [2] - The new system allows taxpayers to print multiple copies of the certificate, enhancing convenience for various usage scenarios [2] Support for Enterprises - Hainan Keqi Xun International Trade Co., Ltd. successfully signed a ship sale contract with a Russian shipping company, requiring the tax certificate to verify the legitimacy of the Chinese enterprise [3] - The Danzhou Tax Bureau opened a green channel for the company, providing detailed explanations of the certificate issuance policies and assisting in obtaining the new certificate [3] - The timely issuance of the certificate not only facilitated the contract signing but also reduced the company's overseas tax burden, allowing for reinvestment in business expansion [3] - The Danzhou Tax Bureau plans to enhance service awareness, improve service levels, and continue digital transformation in tax processing, while also establishing a tracking service for enterprises that have received the certificate [3]