Non-resident taxpayers who meet the conditions for enjoying treaty benefits can enjoy the treaty benefits on their own when making tax returns or through withholding agents when making withholding returns, and accept the follow-up management of the tax authorities.

Specifically,

Non-resident taxpayers who declare on their own must judge whether they can enjoy the treaty benefits and submit relevant information and statements to the competent tax bureau. 2. In the case of withholding at source or designated withholding, if the non-resident taxpayer believes that it meets the conditions for enjoying the treaty benefits and needs to enjoy the treaty benefits, it shall proactively provide relevant statements and information to the withholding agent, and the withholding agent will withhold the tax in accordance with the provisions of the agreement. If the non-resident taxpayer fails to request the withholding agent to enjoy treaty benefits, or if the non-resident taxpayer requests but does not meet the conditions for enjoying treaty benefits, the withholding agent shall withhold the tax in accordance with the provisions of domestic tax laws. .

The tax authorities will strengthen follow-up management. Specific measures include:

1. If the report form and information are insufficient to prove that the non-resident taxpayer meets the conditions for enjoying treaty benefits, or the non-resident taxpayer If there is suspicion of tax evasion, the non-resident taxpayer or withholding agent may be required to provide other supplementary information within a time limit and cooperate with the investigation;

2. The non-resident taxpayer or withholding agent refuses to provide relevant verification information. Or evade, refuse, or obstruct the tax authorities from conducting follow-up investigations, and the competent tax authorities are unable to verify whether they meet the conditions for enjoying treaty benefits, they may be deemed not to meet the conditions for enjoying treaty benefits, and the non-resident taxpayers shall be ordered to pay taxes within a time limit;

< p>3. If in the subsequent management process, the competent tax authorities find that it is necessary to apply the general anti-tax avoidance rules in tax treaties or domestic tax laws, they may initiate general anti-tax avoidance investigation procedures.