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Q：
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What conditions need to be met to issue a "Tax Residency Certificate"?
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A：
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Enterprises or individuals can apply to their competent tax authorities for a tax certificate for any calendar year in which they constitute a Chinese tax resident.
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Q：
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How can domestic and overseas branches of Chinese resident enterprises apply for a Tax Residency Certificate?
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A：
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Chinese resident enterprises' domestic and overseas branches cannot apply for a Tax Residency Certificate; instead, their Chinese headquarters should apply to the competent tax authority for a Tax Residency Certificate.
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Q：
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How can domestic individual industrial and commercial households apply for a Tax Residency Certificate?
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A：
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Domestic individual industrial and commercial households should apply through their Chinese resident owners to the competent tax authority in their place of operation and management for a Tax Residency Certificate.
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Q：
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How can domestic sole proprietorship enterprises apply for a "Tax Residency Certificate"?
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A：
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Domestic sole proprietorship enterprises should apply through their Chinese resident investors to the tax authority in their place of operation and management for a Tax Residency Certificate.
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Q：
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How can domestic partnership enterprises apply for a "Tax Residency Certificate"?
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A：
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Domestic partnership enterprises should apply through the Chinese resident partner to the competent tax authority for a "Tax Residency Certificate".
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FAQ
