1. China citizens and foreigners with domicile in China, but excluding overseas Chinese with China nationality who have not settled in Chinese mainland and compatriots from Hongkong, Macao and Taiwan Province.
2. Foreigners, overseas Chinese and compatriots from Hongkong, Macao and Taiwan Province who live in China and leave the country for no more than 30 days at a time or no more than 90 days for many times in a tax year.
China Tax Resident Identity Certificate is the core certificate for China tax residents to enjoy the treatment of tax agreements signed between the China government and the contracting government. As long as it meets the relevant standards of the tax law and tax treaties, and the corresponding taxable behavior occurs in the contracting state that has signed a tax treaty with our government, it can obtain the identity certificate after applying to the competent tax department, and then enjoy the relevant tax treaties. Eligible foreign enterprises or individuals can also apply.
Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Adjustment of China Tax Resident Identity Documents 1. The applicant shall apply to the county tax bureau in charge of his income tax (hereinafter referred to as the competent tax authority) for issuing a tax resident certificate. Domestic and overseas branches of China resident enterprises shall be declared by their head office in China to the competent tax authorities of the head office. A partnership enterprise shall take the resident partner in China as the applicant and apply to the competent tax authorities of the resident partner in China.