国际税收事项确定性服务是税务机关就纳税人书面申请的关于已明确具体安排但是尚未实施的跨境交易复杂涉税事项，确定应当如何适用现行税收法律、法规、规章、规范性文件和税收协定（或安排），而实施的个性化纳税服务。目前国际税收事项确定性服务已推出“线上办”功能，如果您属于国家税务总局广州市税务局管辖的纳税人或扣缴义务人，可以通过登录广东省电子税务局提交“国际税收事项确定性服务”的申请，具体操作如下：实名登录广东省电子税务局，点击“我要办税—事项办理—通用”，并选择“（适用广州确定性服务）国际税收事项确定性服务”，填写申请表，完成资料上传、提交申请等步骤，经税务机关审核完成后，即可直接在“首页—我的待办”查看相应的意见书，实现全流程线上办。

International Tax Matter Certainty Services are personalized tax services provided by tax authorities upon taxpayers’ written applications. These services aim to address complex cross-border tax matters with specific arrangements that have been clarified but not yet implemented, and determine how current tax laws, regulations, provisions, normative documents, and tax agreements (or arrangements) should be applied. International Tax Matter Certainty Services are now available online. If you are a taxpayer or withholding agent under the jurisdiction of the Guangzhou Tax Service, you can apply for International Tax Matter Certainty Services via the Guangdong E-Tax Bureau. The application process is as follows: Log in with your real name, click on “Pay Taxes”, choose “Services”, select “General”, and then choose “International Tax Matter Certainty Services (Applicable to Guangzhou)”. Fill out the application form, complete data uploads, and submit your application. Once the tax authority has reviewed and processed your request, you can view the corresponding opinion letter in the “My To-Do Items” section on the homepage, enabling a seamless online application process.

纳税人的国际税收事项同时涉及深圳市税务局和广州市税务局且需要申请联合事先裁定的，也同样可以登录广东省电子税务局完成国际税收事项联合事先裁定线上申请流程。

Where your international tax matters involve both the Shenzhen Tax Service and the Guangzhou Tax Service and require a joint advance ruling, you can also make an application through the Guangdong E-Tax Bureau.

具体指引详见《（适用广州确定性服务）国际税收事项确定性服务纳税人端操作手册》、《（适用广深联合事先裁定）国际税收事项联合事先裁定纳税人端操作手册》。

For detailed instructions, please refer to the International Tax Matter Certainty Services - Taxpayer Portal Manual (Applicable to Guangzhou) and the Joint Advance Ruling for International Tax Matters - Taxpayer Portal Manual (Applicable to Guangzhou-Shenzhen Joint Advance Tax Ruling).

如需办理上述业务，请登录广东省电子税务局：

To apply for these services, please visit the Guangdong E-Tax Bureau at:

https://etax.guangdong.chinatax.gov.cn/xxmh/