国家税务总局关于印发《非居民享受税收协定待遇管理办法(试行)》的通知-法搜-中国法律信息搜索网

国家税务总局关于印发《非居民享受税收协定待遇管理办法(试行)》的通知

声　明 Declaration	我谨声明以上呈报事项准确无误。　I hereby declare that the above information is true and correct. 　　纳税人印章或签字Stamp or signature of taxpayer：　　　　　　　　　　　　　　　　　　　　　　年　　月　　　日Y/M/D 　　代理人印章或签字 Stamp or signature of attorney：　　　　　　　　　　　　　　　　　　　　　　年　　　月　　　日Y/M/D

27纳税人居民身份证明（由纳税人为其居民的缔约对方税务主管当局或其授权代表填写，或另附由该税务主管当局或其授权代表出具的专用证明） Applicant's Certificate of Resident Status（to be filled out by the competent authority or its authorized representative of the other contracting party of which the applicant is a resident， or a separate certificate issued by such authority or representative could be attached）
Certification 　　We hereby certify that　　　（applicant's name） is a resident of　　（name of the other contracting party） according to the provisions of Paragraph　　，of Article　　 in the　　（name of law）. 　　Stamp or signature of the competent authority or its authorized representative：　　　　　　　　　　　　　　　　　　Date（y/m/d）
28主管税务机关或其授权人印章或签字：　　Stamp or signature of the responsible tax office or its authorized representative 　　年　　　月　　　日Y/M/D

　　"填表说明：
　　Note"

　　"1.本表适用于需要享受备案类税收协定待遇的非居民。
　　This form is required for non-residnets claiming for treatment under DTA by record."
　　"2.本表第10栏中“任何第三方税收居民”是指在任何第三方除仅因来源于该方的所得或坐落于该方的财产而在该方负有纳税义务外，还负有其他纳税义务的人。
　　""Fiscal resident in a jurisdiction other than China & the other contracting party"" in Blank 10 refers to a taxpayer that has tax payment obligations in that jurisdiction not only for income arising therefrom or for ownership of property situated therein."
　　"3.本表第13栏中项目按交易或合同名称填报。
　　Fill in the name of the transaction or contract in Blank 13."
　　"4.本表第14栏中所得类型按所得类型代号填写，各所得类型代号为：1营业利润；2股息；3利息；4特许权使用费；5财产收益；6独立个人劳务所得；7非独立个人劳务所得；8其他所得。各所得归类按适用的税收协定相应条款规定执行，但营业利润包括适用税收协定一般营业利润条款和表演家、运动员等特殊条款的营业利润；独立个人劳务所得包括适用税收协定一般独立个人劳务条款和表演家、运动员等特殊条款的独立个人劳务所得；非独立个人劳务所得包括适用税收协定一般非独立个人劳务条款和表演家、运动员等特殊条款的非独立个人劳务所得。
　　Choose from the following codes for Blank 14 （Type of income）：1.business profit； 2 dividend； 3 interest； 4 royalties； 5 capital gains； 6 independent personal service income； 7 dependent personal service income； 8 other income. The income categorization is made in accordance with the applicable articles of DTA. Business profit includes the business profit stipulated both in the Business Profit Article and other articles such as Artistes and Sportsmen. Independent personal service income includes the service income stipulated both in the Independent Personal Services Article and other articles such as Artistes and Sportsmen. Dependent personal service income includes the service income stipulated both in the Dependent Personal Services Articles or income from Employment and other articles such as Artistes and Sportsmen."
　　"5.本表第15栏中纳税方式按类型代号填写，类型代号为：1自行申报；2源泉扣缴。
　　Choose from following codes for Blank 15 （Approach of tax payment）： 1 Self-declaration； 2 Withholding at source."
　　"6.本表第20栏应优先按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。
　　Fill in the amount of taxable income in Blank 20. If unable to fill in the amount of taxable income precisely， fill in the amount of gross income. "
　　"7.本表第20栏按收入额填报的，本表第21栏中的减免税额按照由收入额推算的应纳税所得额计算，并应在备注栏中说明推算过程。
　　If the amount of gross income is filled out in Blank 20， the amount of tax deduction or exemption in Blank 21 is calculated on the basis of taxable income inferred from the amount of gross income. The process of calculation shall be specified in ""Additional information""."
　　"8.纳税人全权委托代理人填报本表并附报书面授权委托书的，可不在本表第26栏盖章或签名。
　　The stamp or signature of taxpayer in Blank 26 is not required if the attorney is fully authorized in written form by the taxpayer. "
　　"附件 2
　　Annex 2"
　　非居民享受税收协定待遇审批申请表

　　Non-resident's claim for treatment under Double Taxation Agreement（DTA）（for approval）
　　填报日期Date　　　　　　年　　月　　日Y/ M/D

1纳税人名称　　Taxpayer's name					2纳税人纳税识别号　　Taxpayer's tax identification number			3纳税人类型　　Type of taxpayer	□企业 Enterprise 　　□个人 Individual
4纳税人境内地址　　Address in China					5境内联系电话　　Telephone number in China			6境内邮政编码　　Postal code in China
7纳税人境外地址　　Address in home country					8境外联系电话　　Telephone number in home country			9境外邮政编码　　Postal code in home country
10 　　序号　　No.	11 　　项目　　Item	12 　　所得类型　　Type of income	13 　　纳税方式　　Approach of tax payment	14 　　支付人或扣缴义务人名称　　Name of payer or withholding agent	15 　　支付人或扣缴义务人纳税识别号　　Tax identification number of payer or witholding agent	16 　　申请适用税收协定及条款　　Applicable DTA and articles	17 　　是否属于关联交易　　An associated transactionor not	18 　　收入额或应纳税所得额　　Amount of gross income or taxable income	19 　　减免税额　　Tax deduction or exemption	20 　　备注　　Additional information



21符合享受税收协定待遇规定条件的理由　　Reasons for enjoying treatment under DTA


22本次申请附报资料清单第 [1] [2] [3] [4] [5] [6] [7] [8] [9] 页共[10]页

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