（一）申请人为个人的，根据《中华人民共和国个人所得税法》及其实施条例等有关规定，在中国境内有住所或者无住所而一个纳税年度内在中国境内居住累计满183天的个人。其中，在中国境内有住所的居民个人是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人；在中国境内无住所居民个人是指一个纳税年度内在中国境内居住累计满183天的无住所个人。2.1 Individual applicants, as stipulated by the PRC Individual Income Tax Law and associated regulations on implementation , are individuals who have domicile in the territory of China, or who have no domicile but have resided in China for a total of 183 days within one tax year. Thereinto , "resident individuals who have domicile in China" refer to individuals who habitually reside in China due to their household registration, family or economic interests； "resident individuals without domicile in China" refer to individuals with no domicile but have resided in the territory of China for a total of 183 days in one tax year.

（二）申请人为企业的，根据《中华人民共和国企业所得税法》及其实施条例等有关规定，依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。2.2 Enterprise applicants, as stipulated by the PRC Enterprise Income Tax Law and associated regulations on Implementation, are enterprises lawfully established within the territory of China, or enterprises established under the laws of a foreign country(region) but with its actual management organization in the territory of China.

1.申请人名称（姓名）：申请人为个人时，填写个人姓名；申请人为企业时，填写企业名称。3.1 Name of applicant: If the applicant is an individual, fill in his/her name; if the applicant is an enterprise, fill in the enterprise name.

2.纳税人识别号：申请人为个人的，如有中国公民身份号码的，填写中华人民共和国居民身份证上载明的“公民身份号码”，没有中国公民身份号码的，则填写税务机关赋予的纳税人识别号；申请人为企业的，填写企业的纳税人识别号或者统一社会信用代码。3.2 Taxpayer Identification Number: For individual applicants, fill in the "Citizen ID number" shown on the Resident Identification Card of the People's Republic of China; or taxpayer identification number granted by the tax authorities if they don’t have a Citizen ID number; for enterprise applicants, fill in the taxpayer identification number or the uniform social credit code.

3.主管税务机关名称：申请人的主管税务机关名称。3.3 Competent Tax Authority: name of the applicant's competent tax authority.

4.申请年度：申请人申请开具《税收居民证明》的任一公历年度。3.4 Application Year: any calendar year in which the applicant applies for the .

5.缔约对方国家（地区）：申请开具《税收居民证明》拟适用的对方国家（地区）。3.5 Country (Region) of Contracting Party : the country (region) of the contracting party where the is intended to apply.

6.对方纳税人名称：与该《税收居民证明》有关且与申请人发生业务往来的缔约对方纳税人（企业或个人）名称。3.6 Taxpayer’s Name of the other Party: name of the taxpayer(enterprise or individual) of the contracting party which is relevant to the and having business dealings with the applicant.

7.对方纳税人识别号：对方纳税人在缔约对方国家（地区）的纳税人（企业或个人）识别号。3.7 Taxpayer Identification Number of the other Party: tax identification number of contracting taxpayer (enterprise or individual) in the Contracting Country (Region).

8.拟享受协定名称：申请人向缔约对方申请享受的中国政府签署的税收协定，内地与香港、澳门签署的税收安排以及大陆与台湾签署的税收协议，航空协定税收条款，海运协定税收条款，汽车运输协定税收条款，互免国际运输收入税收协议或者换函名称。3.8 Name of Treaty to be enjoyed: name of the tax treaties signed by the government of the People's Republic of China, tax arrangements signed by Mainland China with Hong Kong(HKSAR) and Macao(MCSAR), tax arrangements signed by Mainland China with Taiwan, provisions of agreements on aviation, provisions of agreements on ocean shipping, provisions of agreements on motor transport , agreements for reciprocal exemption of tax on international transport income or exchange of letters that applicants apply to the contracting parties to enjoy.

9.拟享受协定条款：申请人向缔约对方申请享受协定的条款，包括：股息、利息、特许权使用费、常设机构和营业利润、财产收益、国际运输、独立个人劳务、非独立个人劳务（受雇所得）、演艺人员和运动员、退休金、政府服务、教师和研究人员、学生、其他所得等。每行填报一个条款，如涉及两个以上条款的，请另行附报说明。3.9 Provision to be enjoyed: provision of tax treaties that applicants apply to the contracting parties to enjoy, including dividends, interest , royalties, permanent establishment and business profits, property gains, international transportation, independent personal services, dependent personal services (income from employment), entertainers and athletes, pensions, government services, teachers and researchers, students, other income, etc. Fill in one provision per line. If more than two provisions are involved, please attach a separate statement.

10.拟享受协定收入金额：填报与该《税收居民证明》有关、申请人取得的拟享受税收协定的收入金额。每行填报对应协定条款的拟享受税收协定的收入金额，合伙企业的合伙人填写按照合伙协议或分配协议计算的合伙人应取得的收入金额。收入金额为外币的应按照填报申请表当日汇率中间价换算为人民币金额。每行填报一个条款，如涉及两个以上条款的，请另行附报说明。3.10 Amount of income applicable to the treaty: fill in the amount of income, relevant to the , applicable to the treaty that the applicant intends to enjoy in the contracting party.For each line, fill in the amount of income applicable to each provision of the tax treaty accordingly.For partners of the partnership, fill in the amount of income to be earned according to the partnership agreement or distribution agreement. If the amount of income is in foreign currency, it shall be converted into RMB according to the central parity rate on the filling day of the application. Fill in one provision per line. If more than two provisions are involved, please attach a separate statement.

11.预计减免税金额：填报与该《税收居民证明》有关、申请人拟享受税收协定待遇在缔约对方减免税收金额。即：按照缔约对方法律规定计算的应缴纳税款金额与按照税收协定计算的应缴纳税款金额之差。每行填报对应协定条款预计减免税金额。减免税金额为外币的应按照填报申请表当日汇率中间价换算为人民币金额。每行填报一个条款，如涉及两个以上条款的，请另行附报说明。3.11 Estimated Amount of Tax Reduction or Exemption: fill in the amount of tax deduction or exemption, relevant to the , the applicant intends to enjoy in the contracting party.That is, the difference between the amount of tax payable calculated according to the laws of the contracting party and the amount of tax payable calculated according to the tax treaty.Fill in the estimated amount of tax deduction or exemption each line for each provision of tax treaty accordingly. If the amount of tax deduction or exemption is in foreign currency, it shall be converted into RMB according to the central parity rate on the filling day of the application. Fill in one provision per line. If more than two provisions are involved, please attach a separate statement.

12.身份证件、证件号码：填写申请人为个人时有效的身份证件类型及证件号码。3.12 ID type and ID Number: the type and number of an individual applicant’s valid identity document.

13.在中国境内是否有住所：申请人根据《中华人民共和国个人所得税法》第一条第一款、《中华人民共和国个人所得税法实施条例》第二条等规定判定情况。选“是”时应附送相关资料。3.13 Whether the applicant has domicile in China: the applicant shall determine the situation according to paragraph 1 of Article 1 of the PRC Individual Income Tax Law and Article 2 of the Regulations on the Implementation of the PRC Individual Income Tax Law. If "yes" is selected, relevant material shall be attached.

14.如无住所，申请年度在中国境内是否居住累计满183天：填报申请人根据《中华人民共和国个人所得税法》第一条第二款等规定判定情况。选“是”时应附送相关资料。3.14 If not having domicile, Whether the applicant has resided in China for a total of 183 days in the application year：the applicant shall determine the situation according to paragraph 2 of Article 1 of the PRC Individual Income Tax Law. If "yes" is selected, relevant material shall be attached.

15.在中国境内居住满183天的年度是否连续满6年（含6年）：申请人根据《中华人民共和国个人所得税法》第一条第一款、《中华人民共和国个人所得税法实施条例》第四条等规定判定是否连续满6年情况。3.15 Whether the applicant has resided in China for a total of 183 days each year in 6 consecutive years or more: the applicant shall determine whether he/she has resided in China for more than 6 consecutive years according to paragraph 1 of Article 1 of the PRC Individual Income Tax Law and Article 4 of the Regulations on the Implementation of the PRC Individual Income Tax Law.

16.现居住地址：申请人为个人时其本人在中国境内的习惯性住所或者无住所的现居住地址。3.16 Current Residential Address: the habitual abode or current residential address when not having a domicile of an individual applicant in the territory in China.

17.境内分支机构名称、境外分支机构名称：中国居民企业的境内、境外分支机构通过其总机构向总机构主管税务机关提出申请时填报。3.17 Name of Domestic Branches and Overseas Branches: fill in when a domestic branch or overseas branch of a Chinese resident enterprise apply through its head office to the head office’s competent tax authority.

18.合伙企业名称、合伙企业纳税人识别号、所在国家（地区）、所在地：中国境内注册的合伙企业以其中国居民合伙人作为申请人，向中国居民合伙人主管税务机关申请时填报。3.18 Name, taxpayer identification number, country (region) and location of the partnership enterprise: fill in when partnership enterprise registered in the territory of China takes its Chinese resident partner as the applicant and apply to the Chinese resident partner’s competent tax authority.

19.申请人或者代理人签名：由企业法定代表人或者其授权代表负责人、个人本人或者其授权人签名并/或者盖章，并填写声明日期。3.19 Signature of applicant or agent: signed and/or sealed by the legal representative of the enterprise or its authorized representative , the individual applicant or his/her authorized person, and filled in the date of declaration.