《外国人在中国永久居留享有相关待遇的办法》政策问答（二）

What are the provisions for the accession or restoration of Chinese nationality for PR holders?

持“绿卡”人员加入或恢复中国国籍有何规定外汇税？

Article 18 of the Measures stipulates that "the public security departments shall simplify the procedures and expedite the process of accession to or restoration of Chinese nationality in accordance with the relevant regulations".

《办法》第十八条规定，“加入或恢复中国国籍，公安部门按照有关规定简化手续，加快办理”外汇税。

What is the policy for PR holders to buy a house in China?

持“绿卡”人员在国内买房方面有何政策外汇税？

Article 10 of the Measures stipulates that "they may contribute to and use the housing fund at their place of work in accordance with the Regulations on the Administration of the Housing Fund, and when they leave the area, they may carry out withdrawal or transfer procedures for the housing fund in accordance with the regulations". In other words, PR holders are entitled to the same treatment as Chinese citizens in terms of housing fund. Article 11 of the Measures stipulates that "foreign individuals may be exempted from the restriction in the Opinions on Regulating the Access and Management of Foreign Investment in the Real Estate Market that they must work or study in the territory for more than one year to purchase commercial housing for their own use in the territory, and may purchase commercial housing for their own use and residence in the territory in accordance with other relevant regulations". "PR holders are not subject to the restriction that foreigners must have lived in China for one year to buy a home, and other purchase conditions are still enforced in accordance with the relevant departments or local regulations.

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《办法》第十条规定，“可按照《住房公积金管理条例》等规定，在工作地缴存和使用住房公积金，离开该地区时，可按规定办理住房公积金的提取或转移手续”，即持“绿卡”人员在住房公积金方面与中国公民享有同等待遇外汇税。《办法》第十一条规定，“可不受《关于规范房地产市场外资准入和管理的意见》中关于境外个人在境内购买自用商品住房需在境内工作、学习超过一年的限制，按照其他有关规定在境内购买自用、自住商品住房”，明确持“绿卡”人员不受外国人在中国买房必须住满一年的限制，其他购买条件仍按有关部门或地方规定执行。

What are the regulations on income tax payment for people with PR?

持“绿卡”人员缴纳所得税有何规定外汇税？

In view of the fact that China's current tax laws and regulations have clear provisions on the payment of income tax by foreigners, Article 12 of the Measures states that "in respect of the payment of income tax, they shall fulfil the corresponding tax obligations in accordance with the relevant provisions of China's tax laws and regulations and tax treaties".

鉴于我国现行税收法律法规对外国人缴纳所得税方面已有明确规定，故《办法》第十二条指出，“在缴纳所得税方面，按照中国税收法律法规以及税收协定的有关规定，履行相应的纳税义务”外汇税。

What financial services can PR holders conduct?

持“绿卡”人员可办理哪些金融业务外汇税？

Article 13 of the Measures stipulates that "when conducting financial services in China, such as banking, insurance, securities and futures, foreigners may use the Permanent Residence Permit as a proof of identity and enjoy the same rights, obligations and statistical attribution as Chinese citizens". It is proposed that the PR can be used as a valid document to enjoy the same treatment as Chinese citizens in handling all kinds of financial business. At present, the relevant departments are fully cooperating and will use the Measures as a basis to formulate and introduce implementation rules for different financial businesses such as banking, insurance, securities and futures as soon as possible, so as to clarify the specific requirements and processes for handling various businesses. In terms of foreign exchange, Article 14 of the Measures stipulates that "income earned in the country may be exchanged for foreign exchange and remitted abroad after paying taxes in accordance with the law and holding a tax certificate issued by the taxation department for foreign payments. The Foreigner's Permanent Residence Permit may be used as proof of identity to conduct foreign exchange operations in accordance with the relevant foreign exchange management regulations".

《办法》第十三条规定，“在国内办理银行、保险、证券和期货等金融方面业务，可以《外国人永久居留证》作为身份凭证，享有中国公民同等权利、义务和统计归属”，提出可将“绿卡”作为有效证件，在办理各类金融业务时与中国公民享有同等待遇外汇税。目前，相关部门正全力配合，将以《办法》为依据，尽快制定出台针对银行、保险、证券、期货等不同金融业务的实施细则，明确办理各项业务的具体要求和流程。在外汇方面，《办法》第十四条规定，“在国内取得的收入，依法纳税并持有税务部门出具的对外支付税务证明后，可兑换外汇汇出境外。可以《外国人永久居留证》作为身份凭证，按照相关外汇管理规定办理外汇业务”。

What is the convenience of domestic business travel for PR holders?

持“绿卡”人员在国内商旅消费方面有何便利外汇税？

Article 15 of the Measures stipulates that "in China, they shall be treated equally with Chinese citizens in shopping, purchasing tickets to parks and various cultural and sports venues, and engaging in cultural, recreational and commercial travel activities at the same price". Article 16 of the Measures stipulates that "when travelling on domestic flights in China, foreigners may apply for boarding procedures with their Permanent Residence Permits; when travelling on trains in China, foreigners may purchase train tickets with their Permanent Residence Permits; and when staying in hotels in China, foreigners may apply for check-in procedures with their Permanent Residence Permits". Compared to foreign passports, the PR is not only easier to carry, but also more convenient for boarding trains, purchasing tickets automatically and entering stations by swiping the card.

《办法》第十五条规定，“在国内购物、购买公园及各类文体场馆门票、进行文化娱乐商旅等消费活动与中国公民同等待遇、价格相同”外汇税。《办法》第十六条规定，“乘坐中国国内航班，可凭《外国人永久居留证》办理有关登机手续；在国内乘坐火车，可凭《外国人永久居留证》购买火车票；在国内旅馆住宿，可凭《外国人永久居留证》办理有关入住手续”。与持外国护照相比，将“绿卡”作为有效证件，不仅携带方便，在登机乘车、自动购票、刷卡进站等方面也更为方便。

How can PR holders apply for a motor vehicle driving licence?

持“绿卡”人员如何申请机动车驾驶证外汇税？

Article 17 of the Measures stipulates that "Chinese citizens shall be treated equally in the application for a motor vehicle driving licence and in the registration of motor vehicles. If a person applies for a motor vehicle driving licence for the first time or holds a foreign motor vehicle driving licence to exchange for a PRC motor vehicle driving licence and meets the conditions for applying for or exchanging a driving licence, he or she may be issued a PRC motor vehicle driving licence by the public security authorities after passing an examination on the basis of the Permanent Residence Permit for Foreigners, a certificate of accommodation registration issued by the public security authorities and a certificate of physical condition. To apply for the registration of a motor vehicle, you may apply for the registration of a motor vehicle at the public security department with your "Permanent Residence Permit for Foreigners", the proof of accommodation registration issued by the public security department and the relevant certificates and vouchers of the motor vehicle".

《办法》第十七条规定，“在申领机动车驾驶证和办理机动车登记方面，享受中国公民同等待遇外汇税。初次申领或持境外机动车驾驶证换领《中华人民共和国机动车驾驶证》，符合驾驶证申领或换领条件的，可凭《外国人永久居留证》、公安部门出具的住宿登记证明、身体条件证明，经考试合格后，由公安机关核发《中华人民共和国机动车驾驶证》。申请办理机动车登记，可以凭《外国人永久居留证》、公安部门出具的住宿登记证明及机动车相关证明、凭证，到公安部门办理机动车登记业务”。

Can compatriots from Hong Kong, Macau and Taiwan apply for PR and enjoy national treatment?

港澳台同胞是否可以申请“绿卡”并享受国民待遇外汇税？

No. Compatriots from Hong Kong, Macau and Taiwan are Chinese nationals and there is no question of applying for PR, and their return to work and live in the Chinese Mainland is governed by other relevant regulations.

港澳台同胞是中国人，不存在申请“绿卡”问题，其回内地（大陆）工作和生活待遇问题按照其它有关规定办理外汇税。