北京市政务服务网
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3
07
11100000000018729R
国家税务总局北京市东城区税务局
中国税收居民身份证明的开具
11100000000018729R3000730001000
0
1ea87082-4a5d-4489-b5ba-f70395e71fea
7a137138-ac18-401b-be28-63962211dc22
3
07
东城区税务局
110101000000
国家税务总局北京市东城区税务局
东城区政务服务中心:工作日,09:00-17:00,{延时服务时间:工作日上午08:30-9:00,下午17:00-17:30,(法定节假日除外,延时服务需预约)};东城区政务服务中心税务服务分中心:工作日上午09:00-12:00,下午13:30-17:30
东城区政务服务中心:北京市东城区珠市口东大街12号1层综合窗口 东城区政务服务中心税务服务分中心:北京市东城区珠市口东大街14号(综合窗口)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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政务服务> 办事指南

中国税收居民身份证明的开具

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  • 承诺件

    办件类型

  • 0

    到现场次数

  • 20工作日

    法定办结时限

  • 20工作日

    承诺办结时限

好差评

5.0

办件承诺办结时限说明:主管税务机关自受理申请之日起10个工作日内办结;无法准确判断居民身份的,需要报告上级税务机关的,20个工作日内办结。 (承诺时限为办理流程中“审查与决定”环节的计时时限)

办件承诺办结时限说明:

主管税务机关自受理申请之日起10个工作日内办结;无法准确判断居民身份的,需要报告上级税务机关的,20个工作日内办结。 (承诺时限为办理流程中“审查与决定”环节的计时时限)

基本信息

实施主体 国家税务总局北京市东城区税务局 服务对象 自然人、企业法人、事业法人、社会组织法人、行政机关、其他组织
事项类型 行政确认 办理形式 窗口办理、网上办理
受理条件 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。
办理时间 东城区政务服务中心:工作日,09:00-17:00,{延时服务时间:工作日上午08:30-9:00,下午17:00-17:30,(法定节假日除外,延时服务需预约)};东城区政务服务中心税务服务分中心:工作日上午09:00-12:00,下午13:30-17:30 查看详情
办理地点 东城区政务服务中心:北京市东城区珠市口东大街12号1层综合窗口 东城区政务服务中心税务服务分中心:北京市东城区珠市口东大街14号(综合窗口)综合窗口 查看详情
咨询方式

咨询电话:

(010)12366【展开】

咨询窗口地址:

北京市东城区珠市口东大街14号东城税务第一税务所综合窗口【展开】

网上咨询:

https://12366.chinatax.gov.cn/wap/pages/consultation.html【展开】

投诉监督方式

投诉监督电话:

(010)12345【展开】

投诉网址:

http://beijing.chinatax.gov.cn/bjsat/office/jsp/zfts/index.html【展开】

基本编码 000730001000 事项编码 11100000000018729R3000730001000
业务办理项编码 11100000000018729R300073000100001 进驻大厅类型 政务服务中心、专业分中心
权力来源 法定本级行使 网上支付
所属机构 国家税务总局北京市东城区税务局 委托部门
联办机构 实施主体性质 法定机关
办理进程查询途径 网上查询:https://etax.beijing.chinatax.gov.cn
现场查询:北京市东城区珠市口东大街14号综合窗口
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物流快递 办理方式 自办件
预约办理 网上预约:微信公众号:北京税务 数量限制
中介服务 权限划分
通办范围 特别程序
行使内容
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序号 材料名称 材料来源 材料
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《中国税收居民身份证明》申请表申请人自备必要原件1份表格类;纸质、电子样表下载空表下载1.申请人需按照填表说明如实、完整、准确填写申请表;2.在声明处盖章(企业)或签字(个人);3.网上申请提交电子版申报表,综合窗口申请提交纸质申请表(A4)。【展开】《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)第二条第一款【展开】【展开】
拟享受税收协定待遇的收入的合同/协议申请人自备必要原件1份(原件仅供查验);复印件1份文本类;纸质、电子样例下载1.与拟享受税收协定待遇收入有关的材料可以为合同、协议、董事会决议或者股东会决议、相关支付凭证等;2.以上材料应包括收入实现日期、对方纳税人名称、所属国家(地区)、收入性质、收入金额等要素,并与《中国税收居民身份证明》申请表中的“申请年度”“对方纳税人名称”“缔约对方国家(地区)”“拟享受协定名称”“拟享受协定条款”“拟享受协定收入金额”等内容一致;3.网上申请提交电子版材料(带公章),综合窗口申请提交纸质材料(A4)原件及复印件各1份,复印件应与原件一致,并加盖申请人印章或签字。【展开】《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)第二条第一款【展开】材料文本为外文的,同时附送中文译本,下同【展开】
三、申请人为个人且在中国境内有住所的,还需
(一)因户籍、家庭、经济利益关系而在中国境内习惯性居住的材料申请人自备必要原件1份(原件仅供查验);复印件1份文本类;纸质、电子样例下载1.网上申请提交电子版材料,综合窗口申请提交材料原件及复印件(A4)各1份,复印件应与原件一致,并加盖申请人印章或签字;2.申请人应提交在中国境内习惯性居住的材料,例如申请人身份信息、住所情况说明等材料,申请年度应包含在以上材料的有效期内。【展开】《中华人民共和国个人所得税法》第一条、《中华人民共和国个人所得税法实施条例》第二条、《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)第二条第一款【展开】材料包括申请人身份信息、说明材料或者其他材料【展开】
四、境内、外分支机构通过其总机构提出申请时,还需
(一)总分机构的登记注册情况申请人自备必要原件1份(原件仅供查验);复印件1份文本类;纸质、电子样例下载1.网上申请提交电子版材料,综合窗口申请提交材料原件及复印件(A4)各1份,复印件应与原件一致,并加盖申请人印章或签字;2.总分机构的登记注册情况材料应证明总分机构关系。【展开】《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)第二条第一款【展开】【展开】
五、申请人为个人且在中国境内无住所,而一个纳税年度内在中国境内居住累计满 183 天的,还需
(一)在中国境内实际居住时间的说明材料申请人自备必要原件1份(原件仅供查验);复印件1份文本类;纸质、电子样例下载1.网上申请提交电子版材料,综合窗口申请提交材料原件及复印件(A4)各1份,复印件应与原件一致,并加盖申请人印章或签字;2.申请人应提交在中国境内实际居住时间的证明材料,例如出入境信息等材料,申请年度应包含在以上材料的有效期内。【展开】《中华人民共和国个人所得税法》第一条、《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)第二条第一款、《国家税务总局关于在中国境内无住所的个人居住时间判定标准的公告》(财政部 税务总局公告2019年第34号)第二条【展开】也可以是证明材料,应包括出入境信息等资料【展开】
六、以合伙企业的中国居民合伙人提出申请时,还需
(一)合伙企业登记注册情况申请人自备必要原件1份(原件仅供查验);复印件1份文本类;纸质、电子样例下载1.网上申请提交电子版材料,综合窗口申请提交材料原件及复印件(A4)各1份,复印件应与原件一致,并加盖申请人印章或签字;2.合伙企业的登记注册情况应在有效期内并包含申请年度;3.申请人提交的资料应包含合伙人名单,其中应包含申请人。【展开】《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)第二条第一款【展开】【展开】
七、缔约对方税务主管当局对《税收居民证明》样式有特殊要求时,还需
(一)特殊要求书面说明申请人自备必要原件1份文本类;纸质、电子样例下载信息1.网上申请提交电子版文件,综合窗口申请提交纸质文件(A4);2.书面说明应包含申请人及对方纳税人名称、合同或协议名称、缔约对方国家(地区)、拟享受协定名称、申请年度等要素,并加盖申请人印章或签字。【展开】《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)第十条【展开】【展开】
(二)《税收居民证明》样式申请人自备必要原件1份文本类;纸质、电子样例下载1.网上申请提交电子版文件,综合窗口申请提交纸质文件(A4);2.申请人应提供完整的特殊《税收居民证明》样式。【展开】《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)第十条【展开】【展开】
申请材料总要求
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  • 申请与受理1

    办理步骤办理时限办理人员办理结果
    受理0个工作日综窗人员申请人通过综合窗口或网上提交申请,受理人员对资料进行初步审核,符合条件受理,不符合的不予受理并一次性告知补正。

    审查标准

    1.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)
    2.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上述资料的复印件时,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)
    【展开】
  • 审查与决定2

    办理步骤办理时限办理人员办理结果
    决定20个工作日厅-科-局三级负责人各区税务局办税服务厅、国际税收管理科、主管局长审批通过后发证。

    审查标准

    主管税务机关根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例等规定,结合纳税人登记注册、在中国境内住所及居住时间等情况对居民身份进行判定。(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号第六条)【展开】
  • 颁证与送达3

    办理步骤办理时限办理人员结果名称
    发证0个工作日综窗人员发放纸质版证书或网上发放电子版证书。

    1、中国税收居民身份证明

    送达方式
    窗口领取

中国税收居民身份证明
结果名称中国税收居民身份证明
结果文书类型其他
结果样本中国税收居民身份证明.docx
有效时间无时限

【规范性文件】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
制定机关国家税务总局
依据名称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
发布号令(文号)国家税务总局公告2016年第40号
法条(具体规定)内容第一条 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》。【展开】
【规范性文件】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
制定机关国家税务总局
依据名称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
发布号令(文号)国家税务总局公告2019年第17号
法条(具体规定)内容第一条 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。【展开】

是否收费:

1、中国税收居民身份证明如何开具?
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。

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