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
1.1 This Application is applicable to residents of the countries
that have concluded the Agreement for the Avoidance of Double Taxation
(hereinafter referred to as the "Tax Agreement" ) with the People's
Republic of China who claim for tax agreement treatment with respect to
depository interest derived in China.
1.2 This form is to be obtained from the competent tax office and
completed by the recipient of depository interest. It enters into force
consequent to the verification by and upon aproval from the competent
tax office.
II. Explanations for the items in the Application
2.1 "Details of claimant": "Domicile of residence" indicates the add-
ress of the claimant's domicile of residence and the postcode of the place
where the claimant is a resident and qualifies for tax purpose.
