Laws of the People's Republic of China

The State Administration of Taxation

Circular of the State Administration of Taxation Concerning Providing Duty-paid Certificates and Certificates of Chinese Residents Status to Foreign Individuals and Enterprises

GuoShuiFa [2001] No.43

April 13,2001

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:

For the purpose of avoiding double taxation on transnational taxpayers, relevant matters concerning providing duty-paid certificates and certificates of Chinese resident status to foreign individuals and enterprises (entities) that constitute Chinese fiscal residents are hereby notified as follows:

1.

After the foreign individuals and enterprises(entities) in China have gone through the procedures for taxpaying, the relevant tax authorities shall provide duty-paid certificates promptly to the taxpayers.

2.

From January 1. 2001, to the foreign individuals and enterprises (entities) in China that constitute Chinese residents according to the standards for residents determination of Law of the People's Republic of China on Individual Income Tax, Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises, and of the agreements on avoiding double taxation signed between China and foreign countries, the state taxation bureaus or local taxation bureaus at the county (city) level, according to the administrative power and the requests of the taxpayers, may sign, fill in and issue the Certificate of Chinese Resident Status (applicable for foreign individuals and residents) (see the Attachment, may be printed by the state taxation bureaus or local taxation bureaus according to their needs).

3.

The Certificate of Chinese Resident Status attached to this circular only applies to the foreign individuals and enterprises (entities) in China that constitute Chinese taxable residents. The scope of application of the Certificate of Chinese Resident Status and other relevant provisions issued by Document (GuoShuiFa [1994] No. 255) of the State Administration of Taxation on December 7, 1994 shall remain unchanged.