“非居民企业跨境办税”场景在江西省电子税务局上线
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近日，“非居民企业跨境办税”场景在江西省电子税务局上线了，非居民企业转让境内企业股权需要自行申报的，可以使用江西省电子税务局提供的跨境双语办税服务，跨境申报缴税“一次不用来”，即可在线办理申报缴税等涉税事项。
Recently, the scene of "cross-border tax service for non-resident enterprises " was launched in Jiangxi Provincial Electronic Tax Service, State Taxation Administration. The non-resident enterprises which need to report tax on domestic equity transfers can use the cross-border bilingual tax service provided by Jiangxi Provincial Electronic tax Service. The Cross-border tax declarations and other tax-related matters can be handled online without going to the tax office.
一、境外自然人注册
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打开江西省电子税务局，点击右上方按钮，可切换成英文语言模式，点击切换到“境外自然人”，可查看到“用户注册”入口；点击“用户注册”，进入注册页面，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”，进入校验身份信息填写页面；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，即完成用户注册。注册完成后，用户输入邮箱地址、个人用户密码，完成滑块验证，点击“登录”，完成境外自然人登录。
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Open E-TAX China , and click on the top right button to switch to English. Click on "Overseas Individuals " to see the "Registration" portal;Clickon “Registration” to enter the registration page;Check "I have read and agree to the Consent Form for Personal Information Collection", and click on “Next” to enter the identity information verification page;Follow the page instructions to fill in the identity information：name, type of ID Document, ID number, gender, country (region；and click on “Next”;After passing the repetitive verification, fill in and confirm the password, enter the email address, and click on "Get a verification code" ;Enter the verification code of email and click on“Next”to complete registration. After the registration, enter the email address and password, complete the slider verification,and click on “Login” to complete login.
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二、非居民企业身份信息采集
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境外自然人登录江西省电子税务局后，在首页点击“非居民企业身份信息采集”功能菜单，系统跳转至非居民企业信息采集界面，手动录入相关信息，若缺少“办税员联系电话”或“办税员电子邮箱”信息需进行手动补录。点击“上传”进行对应附列资料的上传，提交成功后，税务机关将在1个工作日内完成审核，审核通过后，可通过邮箱或电子税务局站内信查看结果并获取到“非居民企业身份码”。如果非居民企业的信息需要变更，可以登录后，通过“非居民企业身份信息变更”功能菜单进行变更。
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Complete Overseas Individuals login first. After logging in, click on the “Non-resident Enterprise Information Collection” menu on the home page. Enter relevant information on the page of Non-resident Enterprise Information Collection. If the "Tax Agent Phone Number" or "Tax Agent Email Address" is missing, please manually enter it/them. Click on “Upload” to upload Attached Documentation. Click on “Submit” after completing the filling. If the submission is successful, review by the tax authority in charge will be completed within 1 working day. Check the result and get the Identification Code of Non-resident Enterprise through Email or internal mail of E-Tax China after the review is completed. If the non-resident enterprise information need to be changed, please log in, and click on “Non-resident Enterprise Information Change”to complete the change application.
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[*]三、非居民企业跨境办税
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非居民企业在缴纳税款前，需要先进行非居民企业登录，打开江西省电子税务局登录页面，点击右上方按钮切换成英文语言，点击“非居民企业”，切换为非居民企业登录入口。用户输入非居民企业身份码、邮箱地址、手机号码、用户名和个人用户密码，完成滑块验证，点击“登录”，完成非居民企业登录。登录后进入首页，点击“非居民企业跨境办税”， 点击“新增合同”按钮，进入合同采集页面，录入合同相关信息、选择被转让的中国居民企业信息、上传附送资料等。当完成合同采集后，点击“申报”，则跳转至税费智能计算页面，确认计算结果无误后，点击“提交申报”；若录入有误，则可点击“重新计算”重新录入相关信息。
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Before paying tax, non-resident enterprises need to log in . Open E-tax Jiangxi China,and click on the top right button to switch to English. Click on "Non-resident Enterprise" to see the "Login" portal.Enter the Non-resident Enterprises Identification Number, Email address/Mobile phone number/User name and Password to complete the slider verification, and click on “Login” to complete login.After logging in, please click on “Cross-border Tax Service for Non-resident Enterprises” on the homepage. Click on "Add New Contract"to enter the page of “Contract Information Collection”. Enter the Contract Information, select the Information of the Transferred Chinese Resident Enterprises and upload the Attached Documentation,etc.After completing contract information collection, click on“Submit” to enter the page of intelligent tax calculation.After confirming the calculation results, click on “Submit”. If there is an error(s), click on“Recalculate” to reenter relevant information.
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四、非居民企业跨境缴款
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申报成功后，点击“立即缴款”即可跳转至缴款页面，勾选需要缴款的记录，系统默认为全勾选。接下来，根据实际情况，选择缴款方式，我们支持银联缴款、云闪付和其他缴款方式进行跨境缴款，如果选择银联缴款和云闪付缴款，则继续在线上完成缴款流程；如果选择跨境汇款等其他方式缴款，可联系主管税务机关协助完成税款入库。
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After filling succeeded, click on“Pay Now” to enter the payment page.Check the records to be paid. All records are checked by default.Select the means of payment. Next, choose the payment method according to the actual situation. UnionPay, QuickPass and Other Payment Methods are available. If choose UnionPay payment and Cloud flash payment, continue to complete the tax payment online. If choose to pay by other means such as cross-border remittance, contact with the tax authorities in charge to complete the payment successfully.
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非居民企业在跨境办税过程中遇到的任何问题，请拨打12366纳税服务热线咨询解答。
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Please call the 12366 tax service hotline for consultation if encountering any problems during the cross-border tax service.
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来源：国家税务总局江西省税务局
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