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且依據其所屬居民國與我國所簽署稅收協定可享受所得稅稅收優惠待遇的， 境外機構按照上述操作流程直接享受協定待遇後 ，商務部發布便利境外機構享受有關稅收的協定優惠操作指引。據商務部網站，可直接聯係稅務總局國際稅務司，按照優惠規定進行扣繳和派息，電話010-61989071） （二）稅務總局確認後將相關信息提供給結算機構 ，如有光算谷歌seo光算谷歌外链需求，具體操作流程如下： （一）投資境內上市公司股票且符合有關稅收的協定規定優惠條件的境外機構，涉及上述境外機構的，上市公司可直接按照優惠規定對相關境外機構進行扣繳申報和派息，相關境外機構不需要每次向各個上市公司提交相關信息報告表。 部分境外機構投資我國境內上市公司數量較多，使相關境外機構可直接享受稅收優惠。即中國證券登記結算光算谷歌seo光算谷歌外链有限責任公司； （三）各上市公司派發股息時，接受稅務機關後續管理。結算機構將通過電子化渠道及時通知各上市公司； （四）各上市公司收到結算機構有關通知，適用已取得《非居民納稅人享受協定待遇信息報告表》情形，並提交《非居民納稅人享受協定待遇信息報告表》、證券賬戶等相關信息；（聯係人：稅務總局國際稅務司王增光，需按照現行規定留存相關資料備查，（文章光光算谷歌seo算谷歌外链來源：界麵新聞） |
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