非居民待遇和稅務(wù)處理上

非居民待遇和稅務(wù)處理上

納稅人應(yīng)當(dāng)根據(jù)第10條第（11）條提交下列文件。(一)《非居民享受稅收協(xié)定待遇備案報(bào)告表》(見附件1);(二)由稅收協(xié)定締約對方主管當(dāng)局在上一公歷年度開始以后出具的稅收居民身份證明;(三)稅務(wù)機(jī)關(guān)要求提供的與享受稅收協(xié)定待遇有關(guān)的其他資料。在按前款規(guī)定提交資料時(shí),納稅人或扣繳義務(wù)人可不再填報(bào)《非居民承包工程作業(yè)和提供勞務(wù)稅收管理暫行辦法》(國家稅務(wù)總局令第19號)第十三條第一款第(四)項(xiàng)規(guī)定的《非居民企業(yè)承包工程作業(yè)和提供勞務(wù)享受稅收協(xié)定待遇報(bào)告表》以及其他已經(jīng)向主管稅務(wù)機(jī)關(guān)提交的資料。第十三條非居民發(fā)生的納稅義務(wù)按國內(nèi)稅收法律規(guī)定實(shí)行源泉扣繳的,在按本辦法第十一條規(guī)定備案時(shí),納稅人應(yīng)向扣繳義務(wù)人提交按本辦法第十二條規(guī)定應(yīng)該填報(bào)、提交的資料,由扣繳義務(wù)人作為扣繳報(bào)告的附報(bào)資料,向主管稅務(wù)機(jī)關(guān)備案。g樣品的制備第十四條稅務(wù)機(jī)關(guān)在接受非居民享受稅收協(xié)定待遇審批申請后,應(yīng)分別情況進(jìn)行以下處理:(一)主管稅務(wù)機(jī)關(guān)不是有權(quán)審批的稅務(wù)機(jī)關(guān)但接受非居民享受稅收協(xié)定待遇審批申請的,由主管稅務(wù)機(jī)關(guān)按照有權(quán)審批的稅務(wù)機(jī)關(guān)的規(guī)定直接上報(bào)或?qū)訄?bào)有權(quán)審批的稅務(wù)機(jī)關(guān);(二)有權(quán)審批的稅務(wù)機(jī)關(guān)可以要求或委托下級稅務(wù)機(jī)關(guān)調(diào)查核實(shí)有關(guān)的情況;(三)對按本辦法第十五條規(guī)定不予受理的審批申請,有權(quán)審批的稅務(wù)機(jī)關(guān)應(yīng)當(dāng)及時(shí)書面告知申請人不予受理決定及理由;Article12:WhenfilingprescribedreportsinaccordancewithArticle11intheRules,thetaxpayerisrequiredtofileandsubmitthefollowingdocuments:A.Reportformfortreatybenefitsgrantedtonon-residents(seeAnnexes1);B.Taxresidentcertificateissuedbythecompetentauthorityofthecontractingstateafterthebeginningofthepreviouscalendaryear;C.Otherdocumentsrelatedtotreatybenefitsrequiredbythetaxauthorities.Whensubmittingdocumentsinaccordancewiththepreviousprovision,taxpayersorwithholdingagentsarefreefromfilingandsubmittingtheReportonClaimingTreatyBenefitsofContractProjectsandtheProvisionofServicesforNon-residentsprescribedintheItem4Paragraph1Article13ofProvisionalAdministrativeMeasuresontheTaxAdministrationofContractProjectsandtheProvisionofServicesforNon-residents(SATDecree19),aswellasotherdocumentssubmittedtothecompetenttaxauthorities.Article13:Wherethetaxliabilityofnon-residentsiswithheldatsourceaccordingtodomestictaxlawsandregulations,thedocuments,prescribedinArticle12intheRules,whichoughttobesubmittedtothewithholdingagentbytaxpayers,shallbefiledtothecompetenttaxauthoritiesasadditionaldocumentsofthewithholdingreportbythewithholdingagentwhenfilinginaccordancewithArticle11intheRules.選擇tax軟件的案件Article14:Aftertheapprovalapplicationfortaxtreatybenefitsofnon-residentsisacceptedbythetaxauthorities,itshallbehandledasfollows:A.Wheretheapplicationfortaxtreatybenefitsofnon-residentsisacceptedbythecompetenttaxauthoritieswithoutpowerforapproval,theyshallreportdirectlyorlevelbyleveltothedesignatedapprovingtaxauthoritiesasrequired;B.Thedesignatedapprovingtaxauthoritiesmayrequestorauthorizethetaxauthoritiesatalowerleveltoinvestigateandverifyrelevantinformationoftheapplicants;C.IftheapplicationisnotacceptedinaccordancewithArticle15intheRules,thedesignatedapprovingtaxauthoritiesshallnotifytheapplicantofthedecisionofdisapprovalanditsreasonsinwrittenform;D.Ifthereisinaccuracyandincompletionintheapplicationandrelevantdocumentsprovidedwhichcouldnotmeettherequirementforapproval,thedesignatedapprovingtaxauthoritiesshallnotifyandallowtheapplicanttoreviseorsupplement.Article15:Ifinlinewithanyofthefollowingcircumstances,thedesignatedapprovingtaxauthoritiesshallnotaccepttheapprovalapplicationfortaxtreatybenefitsofnon-residents:A.Theitemofincomedoesnotconstitutethetaxliabilityaccordingtodomestictaxlawsandregulations;B.ThetaxtreatybenefitsappliedareoutofthescopewhichshallbeapprovedaccordingtoArticle7intheRules;C.Theapplicationforapprovalisoverdue,exceedingofthetimelimitofenjoyingsupplementarybenefitsofthetaxtreatyinaccordancewiththeArticle21andArticle28intheRules;D.Thenon-residentsfailtoproviderelevantdocumentsofenjoyingthetaxtreatybenefitsinaccordancewiththeRules,orfailtoprovidetheconformingdocuments,andstillfailtosupplementorcorrectwithoutjustifiablereasonswithin90dayssincethenoticeforsupplementaryorcorrectionfromthedesignatedapprovingtaxauthoritiesisreceived;E.Otherunacceptedcircumstances.Article16:Thedesignatedapprovingtaxauthoritiesshallmakeapprovaldecisions(includingdisapprovaldecisions)andnotifytheapplicantoftheapprovaldecisioninwrittenformwithinthetimegivenasfollowsfromthedatetheapplicationfortaxtreatybenefitsofnon-residentswasacceptedbythedesignatedapprovingtaxauthoritiesorthecompetenttaxauthorities;ifthedecisionofdisapprovalforenjoyingthetreatybenefitsortemporarydisapprovalforenjoyingthetreatybenefitsinaccordancewiththeArticle17intheRuleswasmade,thetaxauthoritiesshallmakeanexplanation:A.Within20workingdaysifthetaxauthoritiesofcounty,districtlevelandbelowareresponsiblefortheexaminationandapprovaloftheapplication;B.Within30workingdaysifthetaxauthoritiesofmunicipallevelareresponsiblefortheexaminationandapprovaloftheapplication;C.Within40workingdaysifthetaxauthoritiesofprovinciallevelareresponsiblefortheexaminationandapprovaloftheapplication.(四)審批申請及提供的有關(guān)資料存在不準(zhǔn)確、不齊全等不能滿足審批需要情形的,有權(quán)審批的稅務(wù)機(jī)關(guān)應(yīng)當(dāng)告知并允許申請人更正或補(bǔ)正。第十五條屬于以下情形之一的,有權(quán)審批的稅務(wù)機(jī)關(guān)可不予受理非居民享受稅收協(xié)定待遇審批申請:(一)按國內(nèi)稅收法律規(guī)定不構(gòu)成納稅義務(wù)的所得事項(xiàng);(二)申請享受的稅收協(xié)定待遇不屬于本辦法第七條規(guī)定的應(yīng)該審批的范圍;(三)提出審批申請的時(shí)間已經(jīng)超過了按本辦法第二十一條和第二十八條規(guī)定可以追補(bǔ)享受稅收協(xié)定待遇的時(shí)限;(四)未按照本辦法規(guī)定提供與享受稅收協(xié)定待遇有關(guān)的資料,或者