国家税务总局 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
2000年10月30日 国税函[2000]876号
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避免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
抄送：财政部，中国人民银行，各商行银行，国家邮政局
中华人民共和国国家税务总局 State Administration of Taxation, P.R. China
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
Application for Tax Agreement Treatment with Respect to Depository Interest Received
by Foreign Resident Individuals
税务局 To Tax Office

一、申请人事项（Details of claimant）：申请日期（Date for application：y/m/d）：
个人
Individual 全名Full name 国籍
Nationality
住所或居所
Domicile or residence 邮编
Post code

二、所得事项（Details of claimant）：
利息
Interest 支付人名称
Payer's name
地址Address 邮政编码
Post code
支付金额
Amount of payment 支付日期
Date of payment

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 applican
t opens an account)
银行名称(Name of the bank)：
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 Tax Agreement 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 above statement is correct and complete to the best of my k
nowledge and belief.

申请表签名或盖章：
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主管税务机关填写）
Certificate of resident status of claimant (To be filled out by the competent
authority of the resident of the claimant)


根据 同中华人民共和国签订的避免双重征税协定第 条第 款规定，
谨证明 （申请者名称）为 居民。
We certify that (claimant's name)is a resident of
Within the meaning of Paragraph , Article of Tax Agreement
Between and the People's Republic of China.
申请人编号： 签署人： 签署日期：
Claimant's serial number： Signature： Date：


主管税务机关签字盖章
Stamp or signature of competent authority
以下由主管税务机关填写（To be filled out by the competent tax office）

编号（Ref.No.）：
收到申请表日期
Date receiving the application 审核日期
Date of verification
审核意见
Comment by the application
主办人（签字）Signature by the
responsible officer 负责人（签字）
Signature by the chief officer
主管税务机关盖章（Stamp by the competent tax office）

关于填写《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》的说明
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。

Instructions for Filling out the Application for Tax Agreement
Treatment with Respect to Depository Interest Received
by Foreign Resident Individuals

Ⅰ. Applicable Scope and procedure for filling out the form
1.1This Application is applicable to residents of the countries that have conclu
ded the Agreement for the Avoidance of Double Taxation (hereinafter referred to as t
he “Tax Agreement”) with the People's Republic of China who claim for tax agreeme
nt with respect to depository interest derived in China.
1.2 This form is to be obtained from the competent tax office and completed
of depository interest. It enters into force consequent to the verification by and u
pon approval from the competent tax office.
Ⅱ. Explanations for the items in the Application
2.1 “Details of claimant”： “Domicile of residence” indicates the address of the
claimant's domicile of residence and the post code of the place
where the claimant is a resident and qualifies for tax purpose .
2.2 “Other：meaning notes necessary by the claimant on the items listed in
the Application or other additional but necessary remarks.
2.3 “Stamp by the competent tax office ”at the end of the Application means the of
ficial stamp by the tax administration at or above the county or city level or by the
affiliated branch thereof that is in charge of the tax affairs in the jurisdiction i
n which the applicant's tax liability occurs.