非居民納稅人享受協(xié)定待遇相關(guān)熱點(diǎn)（英語(yǔ)版）

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非居民納稅人享受協(xié)定待遇相關(guān)熱點(diǎn)
Hot issues regarding non-resident taxpayers’ agreed treatment
1.享受協(xié)定待遇的主體是什么？
What is the subject of agreed treatment?
答：享受協(xié)定待遇的非居民納稅人是指按照稅收協(xié)定居民條款規(guī)定應(yīng)為締約對(duì)方稅收居民的納稅人。包括兩類(lèi)，一類(lèi)是僅為締約對(duì)方稅收居民的納稅人，另外一類(lèi)是締約對(duì)方稅收居民同時(shí)按我國(guó)稅收法律規(guī)定為我國(guó)稅收居民，但按照稅收協(xié)定居民條款規(guī)定應(yīng)為締約對(duì)方稅收居民的納稅人。
A non-resident taxpayer who shall enjoy agreed treatment refers to the taxpayer who is a taxpaying resident of the other contracting party according to resident-related terms of the tax convention, including a taxpayer who is only a taxpaying resident of the other contracting party and a taxpayer who is a taxpaying resident of the other contracting party and also a taxpaying resident of China according to China’s tax laws, but shall be a taxpaying resident of the other contracting party according to the the tax convention.
2.非居民納稅人如何享受協(xié)定待遇？
How can a non-resident taxpayer enjoy agreed treatment?
答：非居民納稅人享受協(xié)定待遇，采取“自行判斷、申報(bào)享受、相關(guān)資料留存?zhèn)洳椤钡姆绞睫k理。具體為：非居民納稅人自行申報(bào)的，自行判斷符合享受協(xié)定待遇條件且需要享受協(xié)定待遇，應(yīng)在申報(bào)時(shí)報(bào)送《非居民納稅人享受協(xié)定待遇信息報(bào)告表》，并按照規(guī)定歸集和留存相關(guān)資料備查。
To enjoy agreed treatment, a non-resident taxpayer shall “make his own judgment, make declaration and keep relevant materials for future reference”. Specifically, a non-resident taxpayer who declares agreed treatment for himself shall first judge whether he is qualified and whether agreed treatment is necessary for him, submit the Information Report Form on Non-resident Taxpayer’s Agreed Treatment when making the declaration, and collect and keep relevant materials for future reference.

在源泉扣繳和指定扣繳情況下，非居民納稅人自行判斷符合享受協(xié)定待遇條件且需要享受協(xié)定待遇的，應(yīng)當(dāng)如實(shí)填寫(xiě)《非居民納稅人享受協(xié)定待遇信息報(bào)告表》，主動(dòng)提交給扣繳義務(wù)人，并按照規(guī)定歸集和留存相關(guān)資料備查。需要提醒的是，不論是自行申報(bào)還是扣繳申報(bào)，均由非居民納稅人歸集和留存相關(guān)資料備查。
In the case of withholding from the source or designated withholding, if a non-resident taxpayer, at his own discretion, meets the qualifications for agreed treatment and needs it, he shall truthfully fill in the Information Report Form on Non-resident Taxpayer’s Agreed Treatment, submit it to the withholding agent voluntarily, and collect and keep relevant materials for future reference as required. There is a reminder that in cases of both self-declaration and withholding declaration, the non-resident taxpayer is required to collect and keep related materials for future reference.

3.非居民納稅人需要留存?zhèn)洳橘Y料有哪些？
What materials shall a non-resident taxpayer keep for future reference?

答：非居民納稅人需要留存?zhèn)洳榈馁Y料包括：
Materials to be kept for future reference by a non-resident taxpayer include:

（1）由協(xié)定締約對(duì)方稅務(wù)主管當(dāng)局開(kāi)具的證明非居民納稅人取得所得的當(dāng)年度或上一年度稅收居民身份的稅收居民身份證明；享受稅收協(xié)定國(guó)際運(yùn)輸條款或國(guó)際運(yùn)輸協(xié)定待遇的，可用能夠證明符合協(xié)定規(guī)定身份的證明代替稅收居民身份證明；
Taxpaying resident identity certificate issued by competent tax authorities of the other contracting party which certifies that the non-resident taxpayer has acquired the taxpaying resident identity for incomes in the current or previous year; for those who enjoy the treatment of international transport terms of the tax convention or the treatment of international transport convention, the proof which certifies the identity qualification for the convention instead of taxpaying resident identity;

（2）與取得相關(guān)所得有關(guān)的合同、協(xié)議、董事會(huì)或股東會(huì)決議、支付憑證等權(quán)屬證明資料；
Contracts, agreements, resolutions of the board of directors or the board of shareholders, payment vouchers and other materials that prove the ownership relating to the acquisition of relevant incomes;

（3）享受股息、利息、特許權(quán)使用費(fèi)條款協(xié)定待遇的，應(yīng)留存證明“受益所有人”身份的相關(guān)資料；
Relevant materials which prove the identity of the beneficial owner where a taxpayer is qualified for agreed treatment under terms of dividends, interests and royalties;
（4）非居民納稅人認(rèn)為能夠證明其符合享受協(xié)定待遇條件的其他資料。
Other materials which the non-resident taxpayer considers can prove his qualifications for agreed treatment.
4.非居民納稅人和扣繳義務(wù)人責(zé)任如何劃分？
What are the responsibilities of the non-resident taxpayer and the withholding agent?

答：非居民納稅人應(yīng)自行判斷是否符合享受協(xié)定待遇條件，符合條件且需要享受協(xié)定待遇的，主動(dòng)向扣繳義務(wù)人提交報(bào)表要求享受協(xié)定待遇。如果非居民納稅人判斷有誤，不符合協(xié)定待遇條件而享受了協(xié)定待遇且未繳或少繳稅款的，應(yīng)承擔(dān)相應(yīng)法律責(zé)任。
The non-resident taxpayer shall judge by himself whether he meets the qualifications for agreed treatment. If he meets the qualifications for it and needs it, he shall submit statements to the withholding agent to request agreed treatment. If the non-resident taxpayer makes a wrong judgment and does not meet the qualifications for agreed treatment of the convention but has enjoyed agreed treatment of the convention for tax exemption or tax reduction, he shall bear corresponding legal responsibilities.

扣繳義務(wù)人應(yīng)在收到報(bào)表后確認(rèn)非居民納稅人填報(bào)信息完整，然后按照非居民納稅人要求享受的協(xié)定待遇進(jìn)行扣繳申報(bào)。如果扣繳義務(wù)人未按規(guī)定扣繳申報(bào)，或者未按規(guī)定提供相關(guān)資料，發(fā)生不符合享受協(xié)定待遇條件的非居民納稅人享受協(xié)定待遇且未繳或少繳稅款情形的，扣繳義務(wù)人應(yīng)承擔(dān)相應(yīng)法律責(zé)任。
The withholding agent shall, upon receipt of statements, confirm that the information provided by the non-resident taxpayer is complete, and then declare the withholding in accordance with agreed treatment required by the non-resident taxpayer. If the withholding agent fails to make the withholding declaration as required, or fails to provide relevant materials as required, which finally enables the non-resident taxpayer who does not meet the qualifications for agreed treatment to enjoy agreed and tax exemption or reduction, the withholding agent shall bear corresponding legal responsibilities.
5.如何理解非居民納稅人需要做出的聲明？
How to perceive statements that non-resident taxpayers need to make?
答：非居民納稅人需要做出的聲明主要包括以下四方面：
Non-resident taxpayers shall make statements mainly in the following regards.

第一，稅收居民身份，即根據(jù)締約對(duì)方法律法規(guī)和稅收協(xié)定居民條款為締約對(duì)方稅收居民。如果根據(jù)締約對(duì)方法律法規(guī)為締約對(duì)方稅收居民，但根據(jù)稅收協(xié)定居民條款為我國(guó)稅收居民，不符合享受協(xié)定待遇條件。
First, taxpaying resident identity, that is, to prove his identity as taxpaying resident of the other contracting party in accordance with laws and regulations of the other contracting party and resident-related terms of the tax convention. If the non-resident taxpayer is not only a taxpaying resident of the other contracting party in accordance with laws and regulations of the other contracting party, but also a taxpaying resident of China according to resident-related terms of the tax convention, then he is not eligible to enjoy agreed treatment.

第二，相關(guān)安排和交易的主要目的不是為了獲取稅收協(xié)定待遇。根據(jù)稅收協(xié)定主要目的測(cè)試條款或國(guó)內(nèi)稅收法律規(guī)定中的一般反避稅規(guī)則，如果相關(guān)安排和交易的主要目的為獲取稅收協(xié)定待遇，則不能享受協(xié)定待遇。
Second, the primary purpose of relevant arrangements and transactions is not for agreed treatment of the tax convention. Agreed treatment is not available if the primary purpose of relevant arrangements and transactions is for agreed treatment of the tax convention in accordance with the primary purpose test of the tax convention or general anti-tax avoidance rules of China’s tax laws.

第三，自行判斷并承擔(dān)相應(yīng)法律責(zé)任。非居民納稅人如果判斷有誤，不符合享受協(xié)定待遇條件而享受了協(xié)定待遇，將承擔(dān)相應(yīng)法律責(zé)任。
Third, make his own judgment and bear corresponding legal responsibilities. If the non-resident taxpayer makes a wrong judgment and does not meet the qualifications for agreed treatment, he shall bear corresponding legal responsibilities.

第四，按規(guī)定歸集和留存相關(guān)資料備查，接受稅務(wù)機(jī)關(guān)后續(xù)管理。非居民納稅人未按照稅務(wù)機(jī)關(guān)要求提供留存?zhèn)洳橘Y料及其他補(bǔ)充資料，或逃避、拒絕、阻撓稅務(wù)機(jī)關(guān)進(jìn)行后續(xù)調(diào)查，主管稅務(wù)機(jī)關(guān)無(wú)法查實(shí)是否符合享受協(xié)定待遇條件的，應(yīng)將其視為不符合享受協(xié)定待遇條件。
Fourth, collect and keep relevant materials for future reference as required, and accept follow-up regulations of tax authorities. If the non-resident taxpayer fails to provide materials kept for future reference and other supplementary materials as required by tax authorities, or evading, refusing or obstructing the follow-up investigation of tax authorities, for which competent tax authorities are unable to verify whether he meets the qualifications for agreed treatment, he shall be deemed as not qualified for agreed treatment.
  來(lái)源：深圳稅務(wù)
供稿：國(guó)際稅收管理處
編發(fā)：納稅服務(wù)和宣傳中心


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