安徽省电子税务局非居民跨境办税场景操作指引（英文版）

安徽政策君

Guideline for Tax Service Scenario for Overseas Non-resident Enterprises

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:


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Step 1: Non-resident Enterprise Tax Agent Registration

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

Please click “Login”, input your email and password, and click “login”.
Step 3: Non-resident Enterprise Information Collection

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

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

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

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.

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.
来源：国际税收管理处；外语人才团队盛恒秉、张梦煦、孔妍、章忠辉、孙昭
编发：国家税务总局安徽省税务局
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