体验税收“国际范儿” Experience the international style of taxation
http://file.tax100.com/o/202309/11/960_1694417126031.gif?width=850&size=3091104面对众多外籍个人及涉外机构的办税需求，朝阳区税务局注重打造双语服务团队，用专业的英语知识解答纳税人疑问，用简单明了的双语材料清单提高服务质效。跟随税务小哥，一起来认识一支致力于为外籍个人及涉外机构提供全方位涉税服务的双语团队吧。
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外籍汇算清缴相关问题
Individual Income Tax Final Settlement Related Issues
01
如何注册个人所得税APP？
How to register Individual Income Tax APP?
向上滑动阅览
目前人脸识别注册仅支持居民身份证、港澳居民来往内地通行证、台湾居民来往大陆通行证、外国人永久居留证、台湾居民居住证等类型，外国护照需采用大厅注册码注册。
所以，如果外籍人士仍未注册个人所得税app，请本人携带外国护照，前往办税服务厅办理相关业务，并在app填写个人信息完成注册。
如您已经注册，可使用账号（手机号）密码登录。
At present, the face recognition registration only supports Chinese resident ID cards, Mainland Travel Permits for Hong Kong, Macao and Taiwan residents, permanent residence permits for Hong Kong, Macao and Taiwan residents, and other types. Foreigners with foreign passports need to apply for a registration code at the tax service hall to register.
Therefore, if the foreigner has not registered her/his account on the IIT App, please bring her/his passport , go to a nearby tax service hall to deal with relevant services, and the fill in personal information in the IIT app to complete the registration.
You can log in with your account (cell phone number) and password if you have registered.
注意：
1. 注册码默认有效期为7天，未注册成功的自然人可以重复申请注册码，同一纳税人再次申请注册码时，原注册码失效。
2. 登录密码8-15位，需包含大小写、数字两种或以上，必须有特殊字符。
Notes:
1.The registration code is valid for 7 days. Natural persons who fail to register can apply for the registration code again. The former code will be invalid when users apply for a new one.
2.The login password should consist of special characters and at least two types of characters including upper- and lower-case letters and numbers.
02
为什么我无法添加银行卡？
Why cannot I add bank cards on the APP ?
向上滑动阅览
银行目前增加了校验，导致部分外籍纳税人无法绑定银行卡。窗口可以添加银行卡，添加之后APP依然显示未验证/认证，这是正常现象，无需担心，纳税人无需再进行任何操作。
如果银行卡名称和税务系统中纳税人名称不一致，需前往办税服务厅申请异名退税。
Banks have now added identity verification, resulting in most foreigners being unable to bind their bank cards at this time. Tax office can add your bank card. After adding the card, the app still shows your bank card is not certified, which is normal and taxpayers do not need to take any action.
If the bank card name does not match the name in our tax system, you can go to tax office to apply for “different name tax return” .
需要准备的材料
-纳税人有效身份证件
-纳税人本人银行卡
-个人所得税基础信息表（B表）
What to take ?
-- Valid identity document
-- Bank card
-- Individual Income Tax Basic Information Form B (with signature)
证明办理相关问题
Certificate Related Issues
01
如何获取个税证明文件？
How to obtain various documents of individual income tax?
2018年及之前年度个税完税证明获取方法
--前往办税服务厅获取
Tax payment certificate (2018 and previous years)
-- Tax Service Hall
2019年及之后年度纳税记录获取方法
--个人所得税APP（每人每天最多可开具三次纳税记录）
--前往办税服务厅获取
Tax records (2019 and subsequent years)
-- Individual Income Tax App (Each person can apply for tax records up to three times per day.)
-- Tax Service Hall
需要携带资料（办税服务厅）
-纳税人有效身份证件
如委托他人办理，还需携带
-授权委托书
-经办人身份证件
What to take?
-- Valid identity documents (passports)
-- Authorizing letter signed by the taxpayer (if needed)
-- Valid identification of agent (if needed)
02
我每个月都缴税，但查询出的纳税记录不完整？
I paid the individual income tax every month, but the tax records have not show my every payment of individual income tax. How can I obtain the complete record ?
如果有其他证件，有可能单位在报税时用的其他证件，每个证件都有对应的记录，需要用不同的证件查询，才能查询出完整的完税证明。
There is a possibility that the financial personnel of your corporation declares for you with other valid documents, and each document has corresponding records. You should take every valid document to obtain the complete record.
03
如果我换了新证件或者有多个证件，如何合并纳税记录？
If I get a new document or I have more than one document, how can I combine the tax records ?
请您携带材料，前往办税服务厅，申请“主证件变更”或“并档”。
Please bring your related materials and go to a nearby tax service hall. You need to apply for “changing your main valid document” or “consolidating documents”.
需要携带的材料
-纳税人有效和过期身份证件
-个人所得税基础信息表（B表）
-税务机关要求的其他材料
What to take？
-- New and Old valid identity documents (passports)
-- Individual Income Tax Basic Information Form B (with signature)
-- Other materials required by tax office
开具税收居民身份证明
Obtain Certificate of Chinese Fiscal Resident
01
什么是《中国税收居民身份证明》？
What is Certificate of Chinese Fiscal Resident?
《中国税收居民身份证明》是我国税收居民可享受我国政府与缔约国政府签署的税收协定待遇的核心文件。符合条件的外国企业或个人亦可申请办理。
Certificate of Chinese Fiscal Resident is an essential document for Chinese tax residents to enjoy the the benefits prescribed in the tax treaties signed between Chinese government and the governments of the contracting states of the Double Taxation Avoidance Agreement signed by the Chinese government. Eligible foreign enterprises and individuals can also apply.
02
如何申请？
How to apply?
如果您是企业，有线上和线下两种方式可供选择。如果您是自然人，目前只有线下一种方式，请携带以下材料前往办税服务厅办理:
If you are a business，both online and offline options are available. If you are a natural person，only offline option is available at present，please bring the following materials to the tax office:
1.《中国税收居民身份证明》申请表
Application form for Certificate of Chinese Fiscal Resident
2.与拟享受税收协定待遇收入有关的合同、协议、董事会或股东会决议、相关支付凭证等证明资料。
Contacts, agreements, resolutions of the board of directors or shareholders’ meeting, relevant payment vouchers, and other proof related to the income to be treated under the tax treaty.
3.申请人为个人且在中国境内有住所的，提供因户籍、家庭、经济利益关系而在中国境内习惯性居住的证明材料，包括申请人身份信息、住所情况说明等资料。
If the applicant is an individual and has a domicile in China, he/she shall provide proof of habitual residence in China due to household registration, family, and economic interests, including the applicant’s identity information, domicile description, and other proof of residency.
4.申请人为个人且在中国境内无住所的，而一个纳税年度内在中国境内居住累计满183天的，提供在中国境内实际居住时间的证明材料，包括出入境信息等资料。
If the applicant is an individual and has no domicile in China, but has lived in China for a total of 183 days in a tax year, he/she shall provide proof of the number of days the applicant resides in China, including information on entry and exit.
5.境内、境外分支机构通过其总机构提出申请时，还需提供总分机构的登记注册情况。
When domestic and overseas branches apply through their head office, they also need to provide the registration information of the head office and branches.
6.合伙企业的中国居民合伙人作为申请人提出申请时，还需提供合伙企业登记注册情况。
When a Chinese resident partner of a partnership enterprise acts an applicant, it also needs to provide the registration information of the partnership enterprise.
来源：北京朝阳税务
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