（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular of the State Administration of Taxation on Intensifying the Administration of Archival Materials regarding the Individual Income Taxes of Foreigners

State Administration of Taxation　　No. 58 [2006] of the State Administration of Taxation　　January 23, 2006

The local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning:

In order to intensify and regulate the collection of individual income taxes of foreigners (including people from Hong Kong, Macao and Taiwan as well as overseas Chinese, hereinafter the same), we hereby notify the relevant requirements for the administration of archival materials regarding the individual income taxes of foreigners as follows:

I. Establishing an Account of Foreigners by Enterprise as the Basic