Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»
关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知
Procedural clarification made for preferential tax treatment for non-tax-residents.
(Issued by the State Administration of Taxation on June 21 2010.)
(国家税务总局关于二零一零年六月二十一日。)
Guo Shui Han [2010] No.290
国税函 [2010] 290号
Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
The Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation) (the Measures) were issued with, and implemented by virtue of, the State Administration of Taxation, Circular on the Issuance of the Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation) (Guo Shui Fa [2009] No.124). We hereby further notify you on the implementation of the Measures as follows:
《非居民享受税收协定待遇管理办法（试行）》（以下简称《办法》）已以《国家税务总局关于印发〈非居民享受税收协定待遇管理办法（试行）〉的通知》（国税发[2009]124号）发布实施。现就执行本《办法》补充通知如下：
1. The offices of the State Administration of Taxation and the local taxation bureaux specified in Article 6 of the Measures shall also include the tax authorities at various levels that satisfy the provisions of Article 14 of the PRC Law on the Administration of the Levy and Collection of Taxes.
一、《办法》第六条规定的国家税务局或地方税务局包括符合《中华人民共和国税收征收管理法》第十四条规定的各级税务机关。
2. The proof of identity of a tax-paying resident that a taxpayer shall be required to submit pursuant to Item (3) of the first paragraph of Article 9 or Item (2) of the first paragraph of Article 12 of the Measures, includes the proofs of identity of tax-paying residents issued by either of the following means by the competent authority of the other contracting state to the tax agreement:
二、按照《办法》第九条第一款第(三)项或第十二条第一款第(二)项规定应由纳税人提交的税收居民身份证明，包括税收协定缔约对方主管当局以下列方式之一出具的税收居民身份证明：
(1) the relevant information provided as required by item 27 of Attachment 1 or item 25 of Attachment 2 to document Guo Shui Fa [2009] No.124; or
（一）按照国税发[2009]124号文附件1第27栏或附件2第25栏的要求填写的相关内容；
(2) a certificate specifically issued for that purpose.
（二）单独出具的专用证明。
3. The documentation that a non-tax-resident has previously submitted to the competent tax authority that it may be exempted from submitting pursuant to the second paragraph of Article 9 or the second paragraph of Article 12 of the Measures shall be limited to that documentation that it previously submitted to the same competent tax authority. If a non-tax-resident is required to submit examination and approval applications or record-filing reports to more than one competent tax authority, it shall submit the relevant documentation to each such competent tax authority.
三、非居民按《办法》第九条第二款或第十二条第二款规定可以免于提交已经向主管税务机关提交的资料，限于该非居民向同一主管税务机关已经提交的资料。非居民需要向不同主管税务机关提出审批申请或备案报告的，应分别向不同主管税务机关提交相关资料。
4. If, pursuant to Article 11 of the Measures, a taxpayer or withholding agent carries out with the competent tax authority the record-filing procedures for the treatment under the agreement for which the taxpayer is eligible before reporting the relevant tax obligation, it shall, when filling in the Record-filing Form for the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement, provisionally provide the contractual amount or estimated amount in item 20, “income amount or taxable income”, and item 21, “tax reduction/exemption”. Subsequently, when reporting said recorded tax obligation in accordance with domestic law, the taxpayer or withholding agent shall complete and submit to the competent tax authority a Form for Reporting on the Implementation of the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement (see Attachment 3) to report on the actual implementation of the treatment for which it is eligible under the tax agreement.
四、纳税人或者扣缴义务人根据《办法》第十一条规定，于申报相关纳税义务之前进行享受协定待遇备案的，在填写《非居民享受税收协定待遇备案报告表》时，第20栏“收入额或应纳税所得额”和第21栏“减免税额”暂按合同约定数或预计数填写；待按国内法规定申报该已备案的纳税义务时，纳税人或者扣缴义务人再向主管税务机关填报《非居民享受税收协定待遇执行情况报告表》（见附件3），报告已备案的税收协定待遇实际执行情况。
5. Income subject to record filing that is being withheld as specified in Article 11 and addressed in Article 13 of the Measures does not include income that, pursuant to domestic tax laws, is subject to withholding at source and, pursuant to Article 7 of the Measures, is subject to examination and approval.
五、《办法》第十三条针对第十一条规定的采用扣缴形式的备案类所得，不包括按照国内税收法律规定实行源泉扣缴，且根据《办法》第七条规定属于审批类的所得。
When a withholding agent implements treatment under a tax agreement that requires record filing, it shall complete the record-filing procedure in accordance with Article 13 of the Measures regardless of whether the taxpayer has submitted the relevant documentation to the competent tax authority. If the taxpayer refuses to provide the relevant documentation to the withholding agent, the withholding agent may not implement the relevant treatment under the tax agreement.
扣缴义务人在执行需要备案的税收协定待遇时，无论纳税人是否已经向主管税务机关提供相关资料，均应按《办法》第十三条规定完成备案程序。纳税人拒绝向扣缴义务人提供相关资料的，扣缴义务人不得执行相关税收协定待遇。
6. For the purposes of the second paragraph of Article 17 of the Measures, the “time specified in Article 16 hereof” means the period of time specified in Item (1) of the first paragraph of Article 16 of the Measures, that is to say that a tax authority at any level handling forwarded information pursuant to Article 17 of the Measures shall, within 20 working days from the date on which it received the forwarded information, render its handling decision, and directly or via the hierarchy notify the tax authority with the approval authority or complete the further forwarding procedure.
六、《办法》第十七条第二款规定的“本办法第十六条规定的工作时限”是指《办法》第十六条第一款第(一)项规定的时限,即按《办法》第十七条规定处理上报情况的各级税务机关均应自收到上报情况之日起20个工作日内做出处理决定,并直接或逐级通知有权审批的税务机关,或者完成再上报程序。
7. Article 2 of the State Administration of Taxation, Circular on the Interpretation and Implementation of Relevant Articles of the 《Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation on Income》 (Guo Shui Han [1998] No.381) and Item (3) of Article 3 of the State Administration of Taxation, Circular on the Interpretation and Implementation of Relevant Articles of the 《Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income》 (Guo Shui Han [2007] No.403) are provisions derived based on the agreement on the enforcement of the tax arrangements reached from the negotiations between the State Administration of Taxation and the Internal Revenue Department of the Hong Kong Special Administrative Region. Pursuant to Article 44 of the Measures, in the event of a discrepancy between the aforesaid two provisions and the Measures, matters shall be handled in accordance with the two provisions.
七、《国家税务总局关于〈内地和香港特别行政区关于对所得避免双重征税的安排〉有关条文解释和执行问题的通知》（国税函[1998]381号）第二条和《国家税务总局关于〈内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排〉有关条文解释和执行问题的通知》（国税函[2007]403号）第三条第（三）项规定，是依据国家税务总局与香港特别行政区税务局通过相互协商形成的有关执行税收安排的协议做出的规定。根据《办法》第四十四条，该两项规定与《办法》有不同的，应按该两项规定执行。
8. The types of income and the codes therefor specified in the “instructions for filling out the form” on Attachments 1, 2 and 5 to document Guo Shui Fa [2009] No.124 are amended as follows: business profits – 7; dividends – 10; interest – 11; royalties – 12; capital gains – 13; independent personal services – 14; dependent personal services – 15; artistes and athletes – 17; pensions – 18; students and trainees – 20; other income – 21. For the revised forms, see Attachments 1, 2 and 3.
八、国税发[2009]124号文附件1、附件2和附件5的填表说明中涉及的所得类型及代号统一修改为：营业利润—7；股息—10；利息—11；特许权使用费—12；财产收益—13；独立个人劳务所得—14；非独立个人劳务所得—15；艺术家或运动员所得—17；退休金—18；支付给学生的教育或培训经费—20；其他所得—21。修改后的表样见附件1、附件2和附件3。
9. The “seal or signature of the competent tax authority or the person authorised by it” in item 26 of Attachment 2 to document Guo Shui Fa [2009] No.124 is amended to read as follows: “seal or signature of the accepting tax authority or the person authorised by it”. The “accepting tax authority” means the competent tax authority that accepts the non-tax-resident's examination and approval application or the tax authority with examination and approval authority as specified in Article 7 of the Measures (see Attachment 2).
九、国税发〔2009〕124号文附件2第26栏中“主管税务机关或其授权人印章或签字”修改为“接受税务机关或其授权人印章或签字”。“接受税务机关”指按照《办法》第七条规定接受非居民审批申请的主管税务机关或有权审批的税务机关（见附件2）。
10. The “most recent year” in items 15 to 21 of Attachment 3 to document Guo Shui Fa [2009] No.124 means the year before the applicant obtained the income.
十、国税发[2009]124号文附件3第15至21栏中“最近一年”指申请人取得所得前的一年。
11. Attachment 5, the Form for Reporting on the Implementation of the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement that Has Been Approved, and Attachment 6, the Form Summarising Information on the Treatment Under Tax Agreements of Which Non-tax-residents Have Availed Themselves (by Country), of document Guo Shui Fa [2009] No.124 are respectively superseded by Attachment 3, the Form for Reporting on the Implementation of the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement, and Attachment 4, the Form Summarising Information on the Implementation of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements, attached hereto.
十一、国税发[2009]124号文附件5《非居民享受税收协定待遇审批执行情况报告表》和附件6《非居民享受税收协定待遇汇总表（按国别）》，分别由本通知所附的《非居民享受税收协定待遇执行情况报告表》（附件3）和《非居民享受税收协定待遇执行情况汇总表》（附件4）替代。
12. The forms that are to be completed pursuant to the Measures shall be in duplicate, with one copy retained by the person filling in the form and one copy submitted to the relevant tax authority.
十二、按《办法》规定应该填报的报表均应一式两份，一份由填报人留存，一份报送相关税务机关。
13. Each region is asked to summarise on an annual basis the information on the implementation of tax agreements in the region, complete the relevant form for the summarisation of such information and submit the same to the State Administration of Taxation by the end of March of the following year.
十三、请各地将本地区执行税收协定的情况进行年度汇总，填报有关汇总表，并于次年三月底前报税务总局。
Attachments:
Attachment 1. Record-filing Form for the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement
Attachment 2. Application for Approval of Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement
附件：
Attachment 3. Form for Reporting on the Implementation of the Treatment for Which a Non-tax-resident is Eligible Under a Tax Agreement
1.非居民享受税收协定待遇备案报告表
Attachment 4. Form Summarising Information on the Implementation of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements
clp reference:3230/10.06.21prc reference:国税函 [2010] 290号promulgated:2010-06-212.非居民享受税收协定待遇审批申请表
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