关于外籍居民个人储蓄存款利息所得享受避免双重征税协定待遇有关问题的通知

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

    自2000年11月1日起，外籍居民个人储蓄存款利息所得享受税收协定待遇，必须按要求填报《外籍居民个人储蓄存款利息所得享受双重征税协定待遇申请表》（以下简称《申请表》，式样附后，各地可根据情况印制），或提供居民国税务主管当局签发的居民身份证明。原《外国居民享受避免双重征税协定待遇申请表》不再适用于外籍居民个人申请储蓄存款利息所得享受税收协定待遇。

    外籍居民个人填报的《申请表》或提供的居民身份证明自首次提交之日起3年内有效，该居民在此期间异地存款要求享受税收协定待遇时，可向原受理税务机关提出，凭其经该机关盖章的《申请表》或居民身份证明复印件申请。如确有必要，有关税务机关可要求纳税人就某项所得单独提供居民身份证明。

    附件：外籍居民个人储蓄存款利息所得享受避免双重征税协定待遇申请表

＿＿＿＿税务局                                         To__________ Tax Office

一、申请人事项（Details of claimant）：  申请日期（Date forapplication：y/m/d）：＿＿＿

二、所得事项（Details of income）：

三、个人在中华人民共和国境内的开户银行（Information of the bank in which the applicant opensan account）

    银行名称（Name of thebank）：                            

    地址（Address）：                        

四、适用的税收协定（Tax agreement applicable）：

    中华人民共和国同            国签订的避免双重征税协定第      条第      款。

    Paragraph __________ Article _________ of the TaxAgreement between the People’s Republic of China and ___________.

五、其它事项（Others）：                                                 

我谨在此声明以上呈报事项准确无误。

I hereby declare that the abovestatement is correct and complete to the best of my knowledge andbelief

                                        申请人签名或盖章：            

                                  Claimant’s signature or seal：____________

六、申请人居民身份证明（由申请人为其居民的缔约国主管税务机关填写）

    Certificateof resident status of claimant ( To be filled out by the competentauthority of the resident country of the claimant )

以下由主管税务机关填写（To be filled out by the competent tax office）

                                                  编号（Ref. No.）：＿＿＿＿＿＿

    一、填报范围和程序

    （一）本表适用于同中华人民共和国签订避免双重征税协定（以下简称“税收协定”）国家的居民个人，就取得来源于中国的储蓄存款利息所得申请享受税收协定待遇时填报。

    （二）本表由存款利息所得人向主管税务机关索取并填写，经当地主管税务机关审核认可后据以执行。

    二、本表填写说明

    （一）申请人事项

    “个人住所或居所”填写申请人在税收上为其居民国家的住所或居所地址及邮政编码。

    （二）其它事项

    申请人填写对表列各项或其它需要说明的事项。

    （三）该表末项所列“主管税务机关盖章”是指主管申请人提出该项税收业务的中国县（市）级税务机关或辖属对外分局，并应加盖本机关公章。

I.  Applicable Scope andprocedure for filling out the form

  1.1This Application is applicable to residents of the countries that haveconcluded the Agreement for the Avoidance of Double Taxation(hereinafter referred to as the “Tax Agreement”) with to People’sRepublic of China who claim for tax agreement treatment with respect todepository interest derived in China.

  1.2This form is to be obtained from the competent tax office and completedby the recipient of depository interest. It enters into forceconsequent to the verification by and upon approval from the competenttax office.

  II. Explanations for the items in theApplication

  2.1“Details of claimant”: “Domicile of residence” indicates the address ofthe claimant’s domicile of residence and the postcode of the placewhere the claimant is a resident and qualifies for tax purpose.

  2.2“Others”: meaning notes necessary by the claimant on the items listedin the Application or other additional but necessary remarks.

  2.3“Stamp by the competent tax office” at the end of the application meansthe official stamp by the tax administration at or above the county orcity level or by the affiliated branch thereof that is in charge of thetax affairs in the jurisdiction in which the applicant’s tax liabilityoccurs.