Legal basis: Opinions of State Taxation Administration of The People's Republic of China on Optimizing Relevant Systems and Handling Processes III. Optimize the process of handling foreign-related management certificates.
(1) Issuing the Management Certificate for Foreigners.
1. "One place, one certificate". Taxpayers engaged in production and business operations across provinces shall, before going out for production and business operations, issue a certificate of foreign business operations to the competent tax authorities where the institution is located. The tax authorities shall, in accordance with the principle of "one place, one certificate", issue the Certificate of Foreign Management.
2. Simplify data submission. Under normal circumstances, taxpayers only need to provide a copy of the tax registration certificate or a copy of the home page stamped with the taxpayer's seal when handling the foreign exchange certificate (taxpayers who pay taxes with real names may not provide the above documents); Taxpayers engaged in construction and installation are required to provide the contract for going out for business (original or photocopy, if there is no contract or the contract content is incomplete, provide a description of going out for business activities).
3. deal with it immediately. If the information submitted by the taxpayer is complete and conforms to the statutory form, the tax authorities shall immediately issue the Certificate of Foreign Management (a special business seal may be used).
(2) Registration of Foreign Business Certificate.
1. A taxpayer shall, within 30 days from the date of issuance of the Certificate of Foreign Business Operation, apply to the tax authorities in the place of business operation for annual inspection registration and accept the management of the tax authorities in the place of business operation. Taxpayers shall go to the tax authorities in their places of business to handle tax matters with the taxpayer identification number indicated on the foreign management certificate.
2. When applying for annual inspection registration, the foreign management certificate shall be provided, and taxpayers in the construction and installation industry shall provide a copy of the business contract or a description of the business activities.
3. If the Certificate of Foreign Administration issued by the local tax authorities before the reform of the camp is still within the validity period, the national tax authorities shall accept it and handle the inspection and registration.
(3) Verification of foreign management certificates
1. When a taxpayer ends its overseas business activities, it shall fill in the Declaration Form for Overseas Business Activities (see Annex 2) with the local tax authorities and settle the tax.
2. The tax authorities in the place of business check the information and find that taxpayers have outstanding matters such as unpaid taxes, overpayment of taxes (including prepaid taxes and refundable taxes), and timely issue a Notice on Tax Matters to inform taxpayers to handle it. If the taxpayer has no outstanding matters, the tax authorities at the place of business shall handle the cancellation of registration and inspection, and sign an opinion on the foreign business certificate (special business seal can be used).