3
07
111100000000985469
国家税务总局北京市怀柔区税务局
中国税收居民身份证明的开具
1111000000009854693000730001000
0
2d7cb70c-62cf-4c16-90bb-54c403077350
7a137138-ac18-401b-be28-63962211dc22
3
07
怀柔区税务局
110116000000
国家税务总局北京市怀柔区税务局
工作日,上午08:30-12:00,下午13:00-17:00
北京市怀柔区政务服务中心税务服务分中心：北京市怀柔区开放路33号一层综合窗口；北京市怀柔区政务服务中心：北京市怀柔区雁栖大街53号一层综合窗口
1.企业或者个人（以下统称申请人）为享受中国政府对外签署的税收协定（含与香港、澳门和台湾签署的税收安排或者协议）、航空协定税收条款、海运协定税收条款、汽车运输协定税收条款、互免国际运输收入税收协议或者换函（以下统称税收协定）待遇，可以向税务机关申请开具《税收居民证明》。（来源：《国家税务总局关于开具<中国税收居民身份证明>有关事项的公告》国家税务总局公告2016年第40号第一条）
2.申请人应向主管其所得税的县税务局（以下称主管税务机关）申请开具《税收居民证明》。中国居民企业的境内、境外分支机构应由其中国总机构向总机构主管税务机关申请。合伙企业应当以其中国居民合伙人作为申请人，向中国居民合伙人主管税务机关申请。（来源：《国家税务总局关于调整<中国税收居民身份证明>有关事项的公告》国家税务总局公告2019年第17号第一条）
3.申请人提交资料齐全的，主管税务机关应当按规定当场受理；资料不齐全的，主管税务机关不予受理，并一次性告知申请人应补正内容。来源：《国家税务总局关于开具<中国税收居民身份证明>有关事项的公告》国家税务总局公告2016年第40号第五条）
4.上述填报或提供的资料应提交中文文本，相关资料原件为外文文本的，应当同时提供中文译本。申请人向主管税务机关提交复印件时，应在复印件上加盖申请人印章或签字，主管税务机关核验原件后留存复印件。（来源：《国家税务总局关于调整<中国税收居民身份证明>有关事项的公告》国家税务总局公告2019年第17号第二条第二款）
5.资料齐全，填写完整、内容正确；提交复印件应完整清晰并与原件一致。
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2
1^2^3^4^6^9
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