a03054《非居民纳税人税收居民身份信息报告表（个人适用...

a03054《非居民纳税人税收居民身份信息报告（个人适用... A03054《非居民纳税人税收居民身份信息报告表(个人适用)》 【分类索引】 , 业务域 优惠 , 业务类别 税收优惠 , 表单类型 纳税人填报 , 设置依据(表单来源) 政策规定表单 【政策依据】 《国家税务总局关于发布〈非居民纳税人享受税收协定待遇管理〉的公告》(国家税务总局公告2015年第60号) 【表单】 非居民纳税人税收居民身份信息报告表 (个人适用) Information Reporting Form of Tax Residence Status of Non-resident Taxpayer For Individuals) 填报日期: 年 月 日 Filling date: Y M ? 自行申报 ? 扣缴申报 ? 退税 Self-declaration Withholding declaration Tax refund 一、扣缴义务人基本信息 I.Basic Information of Wi hholding Agent 扣缴义务人纳税人识别 扣缴义务人名称 号 Name of withholding agent Tax identification number of withholding agent 二、非居民纳税人基本信息 II. Basic Information of Non-reside t axpayer 非居民纳税人在居民国 非居民纳税人中文姓名 (地区)姓名 Chinese name of Name of no -resident non-resident taxpayer taxpayer in resident state (region) 非居民纳税人身份证件类非居民纳税人身份证件 型 号码 Type of ID certificate Number of ID certificate 非居民纳税人在中国联系 地址和邮政编码 Contact address nd postal code in China 非居民纳税人在居民国 (地区)联系地址和邮政 编码 Contact address and postal code in the r sident state (region) 非居民纳税人在中国的联非居民纳税人在居民国 系电话 (地区)的联系电话 Telephone number in Telephone number in C ina resident state (region) 非居民纳税人享受税收非居民纳税人的居民国协定名称 (地区) Name of the applicable tax Resident sta e region) treaty 三、扣缴义务人使用信息III. Informati n for Use by Withholding Agent 提示:“税收居民”是指符合缔约国国内税法中对居民定义的人，包括企业和个人。如果非居民纳税人不是需享受税收协定缔约对方的税收居民，则不能享受税收协定待遇。 Note: The term "tax resident" means any person (e.g. an enterprise or individual) who, under the domestic tax law of a contracting party to the ta treaty, shall be regarded as a resident. If the non-resident taxpayer is not a resident of the other contracting party to the tax treaty, he/she shall not be entitled to the treatment under the tax treaty. 1、请引述非居民纳税人构成缔约对方税收居民的缔约对方国内法律依据: Please ci e the domestic legal basis based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party: 2、请简要说明非居民纳税人能构成缔约对方税收居民的事实情况: Please briefly describe the facts based on w ich the non-resident taxpayer qualifies as a t x resident of the other contracting party: 3、声明: Declaration: 我谨声明，我为需享受税收协定缔约对方的税收居民，我成为缔约对方税收居民并非为了获得 税收协定利益而安排。 I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits. 非居民纳税人签章或签字 年 月 日 Seal or signatu e of the non-resident taxpayer Y M D 四、税务机关管理使用信息IV. Information for Use by Tax Authorities 4、根据《中华人民共和国个人所得税法》规定，在中国境内有住所或者 无住所而在境内居住满一年的人是中国的税收居民。根据该法律规定， 非居民纳税人是否构成中国的税收居民, According to the Individual Income Tax Law, an individual will be ? 是 Yes regarded as a tax resident of China if the individual has a domicile in China ? 否 No or, if the individual has not a domicile in China, the individual has lived in China for one year. According to such provision, is the taxpayer a tax resident of China? 5、非居民纳税人在中国境内是否有住所, ? 是 Yes Does the non-resident taxpayer have a domicile in China? ? 否 No 6、非居民纳税人在中国居住时间是以下哪种情况, Which of the following scenarios does the non-resident taxpayer fall under concerning his or her residence in China? ? 在一个纳税年度中在中国境内连续或者累计居住不超过183天(含183天) The individual has lived in China for a period or periods not exceeding in the aggregate 183 days within one tax year. ? 在一个纳税年度中在中国境内居住超过183天但不满1年(临时离境不扣减天数) The individual has lived in China for more than 183 days but less than one year within one tax year (days of temporary departure from China included). ? 在中国境内居住满1年未满5年 The individual has lived in China for more than one year but less than five years. ? 在中国境内居住满5年(含5年) The individual has lived in China for five years or more. 7、非居民纳税人的永久性住所所在地属于以下哪种情况, Which of the following scenarios does the non-resident taxpayer fall under concerning his or her permanent home? ? 非居民纳税人仅在需享受税收协定缔约对方国家(地区)拥有永久性住所 The non-resident taxpayer has his or her permanent home only in the other contracting state (region). ? 非居民纳税人仅在中国拥有永久性住所 The non-resident taxpayer has his or her permanent home only in China. ? 非居民纳税人在需享受税收协定缔约对方国家(地区)和中国均拥有永久性住所 The non-resident taxpayer has his or her permanent homes both in China and the other contracting state (region). ? 非居民在需享受税收协定缔约对方国家(地区)和中国均没有永久性住所 The non-resident taxpayer has his or her permanent home neither in China nor in the oth r contracting state (region). 8、非居民纳税人如在第三国(地区)拥有永 久性住所，请说明具体国家(地区) If the non-resident taxpayer has a permanent home in a third state (region), please provide the name(s) of such state(s) or region(s). 9、非居民纳税人的重要利益中心所在地属于以下哪种情况, Which of the following scenarios does the non-resident taxpayer fall under concerning his or her centre of vital interests? ? 非居民纳税人的重要利益中心在需享受税收协定缔约对方国家(地区) The non-resident taxpayer has his or her centre of vital interests in the other contracting state (region). ? 非居民纳税人的重要利益中心在中国 The non-resident taxpayer has his or her centre of vital interests in China. ? 非居民纳税人的重要利益中心在第三国(地区) The non-resident taxpayer has his or her centre of vital interests in a third state (region). ? 非居民纳税人无法确定重要利益中心在何地 The non-resident taxpayer cannot determine where his or her centre of vital interests lies. 10、非居民纳税人的家庭成员主要生活地(如 涉及多个国家或地区，请全部列明) Main states (regions) in which the non-resident taxpayer's family members live (If there a e more than one states or regions, please list them all). 11、非居民纳税人的习惯性居所所在地属于以下哪种情况, Which of the following scenarios does the non-resident taxpayer fall under concerning his or her habitual abode? ? 非居民纳税人的习惯性居所在需享受税收协定缔约对方国家(地区) The non-resident taxpayer has his or her habitual abode in the other contracting state (region). ? 非居民纳税人的习惯性居所在中国 The non-resident taxpayer has his or her habitual abode in China. ? 非居民纳税人的习惯性居所在第三国(地区) The non-resident taxpayer has his or her habitual abode in a third state (region). ? 非居民纳税人无法确定习惯性居住地 The non-resident taxpayer cannot determine the place of his or her habitual abode. 12、非居民纳税人的国籍(多重国籍请全部 列明) Nationality of the non-resident taxpayer (If the non-resident tax ayer has multiple nationalities, please list them all). 13、非居民纳税人在中国保有的资产和经济利益总额是否超过在需享受 税收协定缔约对方国家(地区)保有的资产和经济利益总额, ? 是 Yes Does the total amount of the assets and economic interests held by the ? 否 No non-resident taxpayer in China exceed that in the other contr cting state (region)? 14、非居民纳税人从中国取得的所得在居民国(地区)纳税情况(限于列入税收协定适用范围的税种) Information of taxes paid in the resident state (region) on the income derived from China by the non-resident taxpayer (for taxes covered by the tax treaty only) 享受居民国(地区)国内减免税优惠的法律依据 法定税率 及条文描述 税种名称 Statutory tax Legal basis and provision description for the Name of tax rate non-resident taxpayer to enjoy tax reduction or exemption in his or her resident state (region) (1) (2) (3) 15、根据第三国(地区)法律规定，非居民 纳税人同时还构成哪些国家(地区)的税收 居民(涉及多个国家或地区的请全部列明), Does the non-resident taxpayer qualify as a tax resident of any other states (regions) based on the laws of such states (regions)? If yes, please specify the names of all such states (regions). 五、备注 V. Add tional Notes 六、声明 VI. Declaration 我谨声明以上呈报事项真实、准确、无误。 I hereby declare that the information given above is true, accurate and error-free. 非居民纳税人签章或签字 年 月 日 Seal or signature of t e non-resident taxpayer Y M D 扣缴义务人公章: 代理申报中介机构公章: 主管税务机关受理专用Seal of the withholding agent: Seal of the tax agent: 章: Dedicated seal of the in-charge tax authority: 经办人: 经办人: 受理人: Signature of the case handler: Signature of the case handler: Received by: 填表日期: 年 受理日期: 年 申报日期: 年 月 日 月 日 月 日 Date of filing: Y M Date of filing: Y Date of case acceptance: D M D Y M D 国家税务总局监制 【表单说明】 一、本表适用于需享受我国对外签署的避免双重征税协定(含与港澳避免双重征税安排) 或国际运输协定待遇的个人所得税非居民纳税人。 I. This form is applicable to non-resident individual income taxpayer who claims tax benefits under a Double Taxation Agreement (DTA, including the DTAs with Hong Kong and Macau Special Administrative Regions) or International Transport Agreement signed by China. 二、本表可用于自行申报或扣缴申报，也可用于非居民纳税人申请退税。非居民纳税人 自行申报享受协定待遇或申请退税的，应填写本表一式两份，一份在申报享受协定待遇或申 请退税时交主管税务机关，一份由非居民纳税人留存;对非居民纳税人来源于中国的所得实 施源泉扣缴或指定扣缴管理的，非居民纳税人如需享受税收协定待遇，应填写本表一式三份， 一份交由扣缴义务人在扣缴申报时交主管税务机关，一份由扣缴义务人留存备查，一份由非 居民纳税人留存。 II. This form can be used for self-declaration or withholding declaration, as well as for the non-resident taxpayer’s application for tax refund. The non-resident taxpayer initiating the self-declaration for claiming tax treaty benefits, or applying for tax refund, shall complete two copies of the form: one form is to be submitted to the in-charge tax authority at the time of such declaration or application, and the other form is to be kept by the non-resident taxpayer. Where the non-resident taxpayer’s China sourced income is subject to withholding tax, administered at source or by means of a designated withholding agent, and the non-resident taxpayer is entitled to tax treaty benefits, the non-resident taxpayer shall complete three copies of the form: one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration, one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer. 三、本表第一部分由扣缴义务人填写，如非居民纳税人自行申报纳税则无需填写。本表 其余部分由非居民纳税人填写。非居民纳税人填报本表时可根据需要增加附页。 III. Part I of the form shall be filled in by the withholding agent, and will not be required in the case of self-declaration. The rest of the form shall be filled in by the non-resident taxpayer. When filling in the form, the non-resident taxpayer can attach separate sheets to the form if necessary. 四、本表第三部分“扣缴义务人使用信息”用于在源泉扣缴或指定扣缴情况下，扣缴义 务人核对非居民纳税人是否符合享受协定待遇条件;其他部分用于税务机关采集管理信息。 IV. “Information for use by withholding agent” in Part III of the form is used by a withholding agent to decide if a non-resident taxpayer is eligible for tax treaty benefits in withholding at source; the rest is for the tax authority to gather information for administrative purposes. 五、非居民纳税人应如实完整填写本表所列问题。如非居民纳税人没有问题所列情况， 请在表格中填“无”。本表所列选择题，请非居民纳税人在符合自身情况的选项对应的?或? 中打勾“?”。 V. The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form. Please write “N/A”in the form if a situation described in a question is not applicable for a non-resident taxpayer. For a multiple-choice question, please mark “?” in a corresponding box (“?”) or circle (“?”) for a choice that fits a non-resident taxpayer’s situation. 六、本表采用中英文双语制作，如中英文表述不一致，以中文以准。如无特别说明，应 使用中文填写。 VI. This form is prepared in Chinese and English. In case of divergence in the two languages, the Chinese text shall prevail. Unless otherwise stated, it shall be completed in Chinese. 七、本表各栏填写如下: VII. Instructions on how to fill in each item are as follows: (一)扣缴义务人基本信息 (I). Basic Information of Withholding Agent 1. 扣缴义务人名称:由扣缴义务人填写税务登记证所载扣缴义务人的全称。 Name of withholding agent: The withholding agent should provide its full name as shown in its tax registration certificate. 2. 扣缴义务人纳税人识别号:由扣缴义务人填写扣缴义务人税务登记证上注明的“纳税 人识别号”。 Tax identification number of withholding agent: The withholding agent should provide its identification number as shown in the tax registration certificate. (二)非居民纳税人基本信息 (II). Basic Information of Non-resident Taxpayer 3. 非居民纳税人在居民国(地区)姓名:填写非居民纳税人身份证件上的英文全名，如 护照上的英文全名。 Name of non-resident taxpayer in resident state (region): Fill in the full English name of the non-resident taxpayer as shown in his/her ID document, such as the full English name on the passport. 4.非居民纳税人身份证件类型:填写能识别非居民纳税人唯一身份的有效证照名称，如 护照。 Type of ID certificate: Fill in the name of the valid certificate that can identify the sole identity of the non-resident taxpayer, such as a passport. 5.非居民纳税人身份证件号码:填写非居民纳税人身份证件上的号码，如护照号码。 Number of ID certificate: Fill in the number of the ID document of the non-resident taxpayer, such as the passport number. 6.非居民纳税人的居民国(地区):填写非居民纳税人为其税收居民的独立税收管辖区的 名称。如果非居民纳税人是香港、澳门税收居民，请填写“香港特别行政区”或“澳门特别 行政区”。 Resident state (region): Fill in the name of the independent tax jurisdiction where the non-resident taxpayer is a resident. Tax resident of Hong Kong or Macau SARs should indicate "Hong Kong SAR" or "Macau SAR" as appropriate. (三)扣缴义务人使用信息 (III). Information for Use by Withholding Agent 7.问题1，请引述非居民纳税人构成缔约对方税收居民的缔约对方国内法律依据:填写 缔约对方国家(或地区)如何定义和判定其税收居民的国内法律条文。请写明法律条文所属 法律法规名称和条款序号，并引述相关法律条文。 Question 1, “Please cite the domestic legal basis based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party”: Quote the domestic law of the other contracting state (region) on how to define and determine tax residency. Specify the name of the law and the number of relevant clauses, and specific provisions. 8.问题2，请简要说明非居民纳税人构成缔约对方税收居民的事实情况:在此栏中填写 非居民纳税人符合需享受协定的缔约对方国家(或地区)国内构成税收居民的法律标准的具 体事实。例如缔约对方国内法采用住所标准判定税收居民的，非居民纳税人应说明住所情况， 如缔约对方国内法采用居住时间标准判定税收居民的，非居民纳税人应说明在缔约对方的居 住或停留时间情况。 Question 2, “Please briefly describe the facts based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party”: Provide facts in support of the claim that the non-resident taxpayer qualifies as a tax resident of the other contracting state (region). For example, where the other contracting party determines tax residency through domicile, the non-resident taxpayer should provide facts regarding his or her domicile. Where such determination is based on the criterion of residence duration, the non-resident taxpayer should provide relevant details accordingly. (四)税务机关管理使用信息 (IV). Information for Use by Tax Authorities 9.问题5，非居民纳税人在中国境内是否有住所:根据《中华人民共和国个人所得税法 实施条例》，“在中国境内有住所”是指因户籍、家庭、经济利益关系而在中国境内习惯性居 住。 Question 5, “Does the non-resident taxpayer have a domicile in China?”: Based on "Implementation Rules of the Individual Income Tax Law Of the People's Republic of China", "individuals who have domiciles in China" refer to individuals who by reason of their permanent residence, family relations or economic interests, habitually reside in the People's Republic of China. 10.问题7，非居民纳税人的永久性住所所在地属于以下哪种情况:永久性住所包括任何 形式的住所，例如由个人租用的住宅或公寓、租用的房间等，但该住所必须具有永久性，即 个人已安排长期居住，而不是为了某些原因(如旅游、商务考察等)临时逗留。 Question 7, “Which of the following scenarios does the non-resident taxpayer fall under concerning his or her permanent home?”: Permanent home in this form includes any residential location, such as house, apartment or room rented by the taxpayer. Such residential location, however, should be permanent in nature, i.e. the taxpayer's stay at this location should be long-term rather than temporary (e.g. for tourism or business purposes). 11.问题9，非居民纳税人的重要利益中心所在地属于以下哪种情况:非居民纳税人个人 一直居住、工作并且拥有家庭和财产的国家或地区通常为其重要利益中心之所在。 Question 9, “Which of the following scenarios does the non-resident taxpayer fall under concerning his or her center of vital interests?”: Typically the non-resident taxpayer's center of vital interests lies in the state or region where he or she permanently resides, works, and owns family and properties. 12.问题14，非居民纳税人从中国取得的所得在居民国(地区)纳税情况:法定税率根 据居民国(地区)国内法的规定填写。如非居民纳税人享受了居民国(地区)国内减免税优 惠，请写明非居民纳税人所享受减免税优惠的法律条文所属法律法规名称和条款序号，并引 述相关法律条文。如非居民纳税人未享受居民国(地区)国内减免税优惠，在“享受居民国 (地区)国内减免税优惠的法律依据及条文描述”栏填“无”。 Question 14, “Information of taxes paid in the resident state (region) on the income derived from China by the non-resident taxpayer”: Statutory tax rate refers to the tax rate as prescribed in the domestic law of the resident state (region). If the non-resident taxpayer has enjoyed a tax reduction or exemption in the resident state, quote the name of the law, number of relevant clauses, and quote provisions that form the basis for such reduction or exemption. Note "N/A" if the non-resident taxpayer did not enjoy any reduction or exemption in the resident state (region). 13.问题15，根据第三国(地区)法律规定，非居民纳税人同时还构成哪些国家(地区) 的税收居民:如果依据中国和非居民纳税人需享受协定缔约对方国家(地区)之外的第三国 (地区)法律规定，非居民纳税人同时构成该第三国(地区)的税收居民，请写明该第三国 (地区)名称，如涉及多个国家或地区的，请全部列明。 Question 15, “Does the non-resident taxpayer qualify as a tax resident of other states (regions) based on the laws of such states (regions)?”: If the taxpayer qualifies as a tax resident of a third state (region) other than China or the other contracting state (region) based on the law of that third state (region), specify the name of that state (region). If more than one states or regions are relevant, please specify all of them. (五)备注 (V). Additional Notes 14.可填写非居民纳税人认为主管税务机关需要了解的其他有助于判断其居民身份的信 息。如非居民纳税人有特殊情况，也请在备注中注明。 Non-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority about the non-resident taxpayer’s residence status. Please specify the special situations in the additional notes, if any. (六)声明 (VI). Declaration 15. 由非居民纳税人个人签字或加盖印章，并填写声明日期。 The declaration shall be signed or sealed by non-resident taxpayer in person, and the date of the statement shall be provided. 八、中国税务机关将对非居民纳税人提交的信息保密。 VIII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities. 【对应流程及电子表单】 对应流程及电子表单清单 流程编号 流程名称 电子表单编号 电子表单名称 非居民纳税人享受税收协定《非居民纳税人享受税收协定待遇备案表031011 031011004 待遇优惠 (个人适用)》