摘要：The two individuals have lived and worked in Xi’an for several years and meet the criteria for tax residency under China’s Individ

Two Croatian taxpayers recently became some of the first foreigners to receive the newly updated Chinese Tax Resident Certificate at the Yanta District Tax Bureau in Xi’an, according to local tax authorities.

据当地税务机关称，两名克罗地亚纳税人最近成为首批在西安雁塔区税务局获得新更新的中国税务居民证的外国人之一。

The two individuals have lived and worked in Xi’an for several years and meet the criteria for tax residency under China’s Individual Income Tax Law. They applied for the certificate to support tax exemption claims on their income in Croatia. Guided by staff from the Yanta District Tax Bureau, they submitted their applications through the Electronic Tax Bureau, uploading documents such as passports, work visas, and rental agreements. After a quick on-site review, the application was processed and approved on the spot.

这两人已在西安居住和工作多年，符合中国个人所得税法规定的税务居民条件。他们申请该证书是为了支持在克罗地亚对其收入申请税收豁免。在雁塔区税务局工作人员的指导下，他们通过电子税务局提交了申请，上传了护照、工作签证和租赁合同等文件。经过现场快速审核，申请当场被处理并获得批准。

The Chinese Tax Resident Certificate is an essential document for individuals and companies seeking to prove their tax residency in China when dealing with foreign tax authorities. Often referred to as a “tax passport,” it is commonly used to claim benefits under tax treaties and avoid double taxation. As China continues to deepen international cooperation and expand global business ties, more foreign nationals and enterprises are applying for this certificate to access treaty benefits.

中国税务居民证是个人和公司在与外国税务机关打交道时证明其在中国的税务居民身份的重要文件。通常被称为“税务护照”，它通常用于根据税收协定申请优惠待遇并避免双重征税。随着中国继续深化国际合作并扩大全球商业联系，越来越多的外国国民和企业申请该证书以享受协定优惠。

The new version of the certificate, officially launched on April 1 through Announcement No. 4 [2025] from the State Taxation Administration, has broadened its scope. In addition to treaty-related uses, it can now support non-treaty purposes such as cross-border VAT verification and overseas bank account applications. It also includes enhanced details like the taxpayer identification number, and allows for optional remarks such as partnership status. The requirement for a signature from the head of the tax authority has been removed for streamlined processing.

该证书的新版本于4月1日通过国家税务总局第4号公告[2025]正式推出，其适用范围已扩大。除了与协定相关的用途外，它现在还可以支持跨境增值税验证和海外银行账户申请等非协定目的。它还增加了纳税人识别号等详细信息，并允许添加可选的备注，如合伙状态。为简化流程，已取消税务机关负责人签名的要求。

Individuals or companies may apply for the certificate for any calendar year in which they qualify as Chinese tax residents. Applications can be submitted fully online, with an option for electronic delivery, or handled in person at a local tax office for a physical copy.

个人或公司可以在任何他们符合中国税务居民资格的纳税年度申请该证书。申请可以完全在线提交，可以选择电子交付，也可以在当地的税务局亲自办理以获取纸质副本。

To improve user experience, Xi’an tax authorities have introduced multilingual service counters at tax offices across the city, simplified application materials, and shortened processing times. If a taxpayer’s residency status can be independently verified by the tax bureau, the approval process can now be completed in as little as seven working days—down from ten under the previous system.

为了改善用户体验，西安税务机关已在全市各税务局推出了多语言服务柜台，简化了申请材料，并缩短了处理时间。如果纳税人的居民身份可以由税务局独立核实，审批流程现在可以在短短七个工作日内完成，而之前的系统需要十个。

来源：外事商务咨询中心