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为服务企业和个人开展对外投资、经营和提供劳务活动,便利《中国税收居民身份证明》的开具,国家税务总局近期发布了《关于开具〈中国税收居民身份证明〉有关事项的公告》(国家税务总局公告2016年第40号),就开具中国税收居民身份证明的有关事项做出了比较全面的规定。新规2016年10月1日施行后,中国税收居民身份证明应如何开具?与之前规定相比,有哪些主要变化?纳税人实际执行中应注意哪些问题?本文结合工作实际,对国家税务总局公告2016年第40号文件的主要条款进行了解读与分析。
To provide services to enterprises and individuals for overseas investment, operation and provision of labor service activities and to facilitate the issuance of “Chinese tax resident identification certificate”, the State Administration of Taxation recently promulgated the "Notice on Relevant Issues concerning the Issuance of Resident Identity Cards for Chinese Residents (State Taxation SAIC Announcement No. 40 of 2016), and made more comprehensive provisions on the matters related to the issuance of certificates on the identity of Chinese tax residents. After the implementation of the new regulations on October 1, 2016, how should Chinese tax resident identification be issued? What are the major changes compared with the previous regulations? What should be paid attention to in the actual implementation of taxpayers? In accordance with the actual conditions of work, the State Administration of Taxation The major terms of Notice No. 40 of 2016 were read and analyzed.