【特别关注】国家税务总局将对境外企业转让股权等非居民业务试行跨境双语办税服务
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来源：安徽省税务局微信公众号等
Tpperson按：国务院新闻办公室2023年4月6日（星期四）上午10时举行“权威部门话开局”系列主题新闻发布会介绍“更好发挥税收职能作用 更优服务经济社会高质量发展”有关情况。国家税务总局局长王军在回答记者提问时表示，优化办税缴费服务没有止境，纳税人缴费人的满意才是“硬道理”“金标准”。下一步，我们将依托新技术的应用，不断创新和改善服务，还会有第四批乃至第五批的服务举措陆续推出来。比如，近期我们将在全国范围内，对境外企业转让股权，试行跨境双语办税服务，跨境申报缴税可以“一次不用来”。同时，还将在部分地区，对境内新办企业，试行智能开业，也就是企业一办理注册登记，涉税信息即能够自动匹配，实现开业就能开票，并不断扩大试点范围；对信用优良的大型企业，将试行按需开票，不再受开票额度的限制；对经营业务简单的纳税人，试行简易申报并不断扩大范围，等等。
对境外企业转让股权等非居民业务试行跨境双语办税服务，而且跨境申报缴税可以“一次不用来”，真是太人性化了，值得大大地点赞！同日（4月6日），国家税务总局安徽省税务局微信公众号中英文发布了《安徽省电子税务局非居民跨境办税场景操作指引》，对非居民跨境办税场景操作进行了详细介绍，雷厉风行，超赞！相信总局及其他地方税务局很快也会发布非居民跨境办税场景操作指引，大家一起期待吧！
非居民跨境办税
场景操作指引
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尊敬的非居民纳税人：
自即日起，安徽省电子税务局新增双语“非居民跨境办税场景”，该场景适用于在中国境内未设立机构场所的非居民企业，取得来源于非上市公司不含限售股的股权转让所得，无扣缴义务人，需按次自行申报企业所得税、印花税的情形。电子税务局提供的合同采集、纳税义务智能判断、税费智能计算、一键式多税种综合申报、跨境税费缴纳等服务，可助您实现全程境外办税缴税。具体操作流程如下：
（点击播放即可观看视频）
第一步：非居民企业办税员注册
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请点击“登录”，打开电子税务局“用户注册”界面，点击“非居民注册”，进入“非居民企业办税员注册”界面，勾选“我已阅读并同意《个人信息保护告知同意书》”，点击“下一步”，按照页面提示填写身份信息：姓名、证件类型、证件号码、性别、国籍（地区），点击“下一步”，在重复性校验通过后，填写并确认密码，输入邮箱地址，点击“获取验证码”。输入邮箱中收到的验证码，点击“下一步”，校验正确，即完成非居民企业办税员注册。
第二步：非居民企业办税员登录
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请点击“登录”，在登录页面中选择“非居民企业/办税员登录”，输入邮箱、密码，点击“登录”，校验成功后进入电子税务局。
第三步：非居民企业身份信息采集
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点击“场景办税”，进入“非居民企业身份信息采集”。
（1）填写非居民企业信息：非居民企业居民国（地区）、非居民企业居民国（地区）纳税编码、非居民企业居民国（地区）纳税编码的证件名称，非居民企业外文名称、非居民企业中文名称、非居民企业在其居民国（地区）注册地址；
（2）系统自动带出办税员信息：办税员姓名、办税员证件名称、办税员证件号码、办税员电子邮箱，输入办税员联系电话；
（3）上传附列资料：非居民企业在其居民国（地区）能显示纳税编码的相关证件、授权委托书或能证明该自然人为非居民企业员工的其他资料，点击“提交”。
税务部门将在1个工作日内对您提交的信息进行审核。审核通过后，系统将生成全国统一的非居民企业身份码，并发送至办税员电子邮箱。您可在电子税务局“我的待办”菜单中查看办理进度。
第四步：非居民企业税源信息采集
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打开电子税务局首页，点击“登录”，选择“非居民企业/办税员登录”，输入企业身份码、邮箱地址及密码后登录，点击“场景办税”、“非居民企业跨境办税”，在弹出窗口中点击“新增合同”进入合同信息页面，点击“新增”，在弹出的“被转让的中国居民企业信息”窗口中输入企业识别号，被转让企业其他基本信息由系统自动带出，核对后点击保存。
第五步：合同信息采集
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在“合同信息”页面，选择本次被转让企业。如页面已存在该业务所涉股权转让合同信息，请选择已有合同并点击“下一步”，跳转至综合申报环节；如没有，则根据页面提示填写：合同（协议或支付凭证）名称、编号、币种、总金额、签订日期、执行起止日期，上传合同（协议）或相关交易凭证复印件，点击“下一步”，跳转至综合申报环节。
第六步：综合申报
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进入“税费智能计算”页面，页面将为您自动带出合同采集信息且支持修改，展示企业所得税、印花税应申报信息，选择合同转让标的企业所在地，填写“投资成本（折人民币）”、“汇率”、“申报所得取得日期”信息，点击“计算”，系统将自动计算应交税款。确认无误后，点击“提交申报”，在弹出的“信息确认”窗口中点击“确定”。申报成功后，点击“立即缴款”，跳转至税费缴纳窗口。如您拥有跨境银联账户，推荐您选择“跨境银联缴款”，继续体验线上缴税功能；如选择“其他缴款方式”，缴款环节将转为线下办理。如您需要采用跨境汇款等其他方式缴款，请通过12366纳税服务热线联系主管税务机关，我们将协助您办理。
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非常感谢您对我们工作的信任与支持，我们将进一步优化流程，丰富业务，竭诚为您提供更为便捷舒适的办税体验。
Guideline for Tax Service Scenario for Overseas Non-resident Enterprises
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Dear Non-resident Taxpayers,
According to the unified plan of the State Tax Administration, a “Tax Service Scenario for Overseas Non-resident Enterprises” has been added to the E-tax China, provides you with a simple and smooth bilingual overseas tax service. This scenario is applicable to non-resident enterprises without institutions in China which obtain equity transfer income from non-listed companies (not including restricted shares), without withholding agents and need to file enterprise income tax and stamp tax per occurrence. The E-tax China provides services such as contract collection, intelligent judgment of tax obligations, intelligent calculation of taxes, one-click comprehensive declaration of taxes (income tax, stamp tax, etc.), and overseas tax payment, which would help you enjoy the whole course overseas tax service. Operational processes are as follows:
（Click Play to watch the video ）
Step 1: Non-resident Enterprise Tax Agent Registration
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A tax agent can be a third-party authorized by the non-resident enterprise, or an employee of the non-resident enterprise. To register, please click “Login”, and tick “I have read and agreed to the Consent Form for Personal Information Collection”, click “Next”. Fill in the identity information, set and confirm your password, input your email address and click “Get a Verification Code”. To complete the registration, please input the verification code obtained and click “Next”.
Step 2: Non-resident Enterprise Tax Agent Login
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Please click “Login”, input your email and password, and click “login”.
Step 3: Non-resident Enterprise Information Collection
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Please click “Functions categorized by Scenarios”, “Non-Resident Enterprise Information Collection”.
(1) Fill in the information of the non-resident enterprise: name in English and Chinese, resident jurisdiction, tax code and address in resident jurisdiction, type of certificate with tax code in resident jurisdiction.
(2) The system will automatically bring out the information of the tax agent: name, ID type, ID number, and email address. Please input the contact number of the tax agent.
(3) Upload documents: certificate with tax code of non-resident enterprise in resident jurisdiction, power of attorney or other documents proving that the natural person is an employee of the non-resident enterprise, and click “Submit”.
Your information will be reviewed by the competent tax authority within 1 business day. If succeed, a unified national non-resident enterprise identity code, namely the FJ code will be sent to your mailbox. The progress can be followed in “My to-do Items” in the E-tax China.
To change the identity information collected, please find “Non-resident Enterprise Information Change” in “Tax Service Scenario”, and click “Change Items”, fill in the content and upload attached documents, click “Submit”. Among all the items, the “Tax Agent” can only be added or deleted. Information will be reviewed by the competent tax authority within 1 business day.
STEP 4: Non-resident Enterprise Tax Source Information Collection
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Please click “Login” on the homepage, input the FJ code, email and password, click “Login”. Click “Functions categorized by Scenarios”, “Tax Service for Overseas Non-resident Enterprises”, then select “New Contract” in the pop-up window. Click “Add” and input the ID number of the transferred Chinese resident enterprise. Other information will be automatically bring out, please check and click “Save”.
STEP 5: Contract Information Collection
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Select the enterprise transferred on the contact information page. If the contract information of the equity transference already exists, please select the contract and click “Next” for comprehensive declaration. If not, please fill in the information of the contract as prompted on the page: name, number, type of currency, total amount, signing date, start and end date, and upload the copy of the contract, agreement or payment voucher, click “Next” for comprehensive declaration.
Step 6: Comprehensive Declaration
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Enter the “Intelligent Tax Calculation” page. The contract information will be brought out automatically and are available for modification, the enterprise income tax and stamp tax declaration information will also be displayed. Please confirm the location of the target enterprise transferred, fill in “Investment Cost (in RMB)”, “Exchange Rate” and “Date of Obtaining Reported Income” items, click “Calculate”. The tax payable will be calculated automatically, please click “Submit” and “Confirm” in the pop-up window. After the declaration, click “Pay now”. If you already have a UnionPay account, it is recommended to choose “Cross-border UnionPay Payment” to experience the online payment. If you choose “Other Payment Methods”, the payment will be transferred to offline processing. Please contact the competent tax authority through taxation service hotline 12366 if other payment methods such as cross-border remittances are needed.
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Thanks for your trust and support of our work. We will further optimize the process and enrich the content, dedicated to provide you with a more comfortable and convenient tax service experience.
点击“阅读原文”，加入知识星球之“国际税收学习圈”（年费500元）可下载思迈特国际税收系列汇编（共9个）：
1、《2022年度国际税收政策汇编》；
2、《2022年度国际税收案例汇编》；
3、《2022年度全球转让定价动态汇编》；
4、《2022年度全球税收协定动态汇编》；
5、《2022年度全球双支柱动态汇编》；
6、《非居民企业所得税政策汇编》；
7、《特别纳税调整新旧政策汇编》；
8、《中国CRS及情报交换相关税收政策汇编》；
9、《走出去企业税收政策法规汇编》。
END
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