資料內(nèi)容僅供您學(xué)習(xí)參考，如有不當(dāng)或者侵權(quán)，請聯(lián)系改正或者刪除。非居民享受稅收協(xié)定待遇審批申請表Non-resident'sclaimfortreatmentunderDoubleTaxationAgreement(DTA)(forapproval)納稅人識別號納稅編碼納稅人名稱:墻報(bào)日期Date年月日Y/M/D1納稅人名稱Taxpayer'sname2納稅人納稅識別號Taxpayer'staxidentificationnumber3納稅人類型Typeoftaxpayer□企業(yè)Enterprise□個(gè)人Individual4納稅人境內(nèi)地址AddressinChina5境內(nèi)聯(lián)系電話TelephonenumberinChina6境內(nèi)郵政編碼PostalcodeinChina7納稅人境外地址Addressinhomecountry8境外聯(lián)系電話Telephonenumberinhomecountry9境外郵政編碼Postalcodeinhomecountry10序號No.11項(xiàng)目Item12所得類型Typeofincome13納稅方式Approachoftaxpayment14支付人或扣繳義務(wù)人名稱Nameofpayerorwithholdingagent15支付人或扣繳義務(wù)人納稅識別號Taxidentificationnumberofpayerorwitholdingagent16申請適用稅收協(xié)定及條款A(yù)pplicableDTAandarticles17是否屬于關(guān)聯(lián)交易Anassociatedtransactionornot18收入額或應(yīng)納稅所得額Amountofgrossincomeortaxableincome19減免稅額Taxdeductionorexemption20備注Additionalinformation21符合享受稅收協(xié)定待遇規(guī)定條件的理由ReasonsforenjoyingtreatmentunderDTA22本次申請附報(bào)資料清單Listofdocumentsattachedtothisapplicationform(1)(2)(3)(4)(5)23與本次申請享受稅收協(xié)定待遇有關(guān)但以前提交的資料清單Listofdocumentsthathavebeensubmittedbefore(1)(2)(3)(4)(5)24聲明Declaration我謹(jǐn)聲明以上呈報(bào)事項(xiàng)準(zhǔn)確無誤。Iherebydeclarethattheaboveinformationistrueandcorrect.納稅人印章或簽字Stamporsignatureoftaxpayer:年月日Y/M/D代理人印章或簽字Stamporsignatureofattorney:年月日Y/M/D25納稅人居民身份證明(由納稅人為其居民的締約對方稅務(wù)主管當(dāng)局或其授權(quán)代表填寫,或另附由該稅務(wù)主管當(dāng)局或其授權(quán)代表出具的專用證明)Applicant'sCertificateofResidentStatus(tobefilledoutbythecompetentauthorityoritsauthorizedrepresentativeoftheothercontractingpartyofwhichtheapplicantisaresident,oraseparatecertificateissuedbysuchauthorityorrepresentativecouldbeattached)CertificationWeherebycertifythat(applicant'sname)isaresidentof(nameoftheothercontractingparty)accordingtotheprovisionsofParagraph,ofArticleinthe(nameoflaw).Stamporsignatureofthecompetentauthorityoritsauthorizedrepresentative:Date(y/m/d)26主管稅務(wù)機(jī)關(guān)或其授權(quán)人印章或簽字:Stamporsignatureoftheresponsibletaxofficeoritsauthorizedrepresentative年月日Y/M/D填表說明:

Note1.本表適用于提出享受稅收協(xié)定待遇審批申請的非居民。

Thisformisapplicabletonon-residentapplyingfortreatmentunderDTA.2.本表第11欄中項(xiàng)目按交易或合同名稱填報(bào)。

FillinthenameofthetransactionorcontractinBlank11.3.本表第12欄中所得類型按所得類型代號填寫,各所得類型代號為:１營業(yè)利潤;２股息;３利息;４特許權(quán)使用費(fèi);５財(cái)產(chǎn)收益;６獨(dú)立個(gè)人勞務(wù)所得;７非獨(dú)立個(gè)人勞務(wù)所得;８其它所得。各所得歸類按適用的稅收協(xié)定相應(yīng)條款規(guī)定執(zhí)行,但營業(yè)利潤包括適用稅收協(xié)定一般營業(yè)利潤條款和表演家、運(yùn)動(dòng)員等特殊條款的營業(yè)利潤;獨(dú)立個(gè)人勞務(wù)所得包括適用稅收協(xié)定一般獨(dú)立個(gè)人勞務(wù)條款和表演家、運(yùn)動(dòng)員等特殊條款的獨(dú)立個(gè)人勞務(wù)所得;非獨(dú)立個(gè)人勞務(wù)所得包括適用稅收協(xié)定一般非獨(dú)立個(gè)人勞務(wù)條款和表演家、運(yùn)動(dòng)員等特殊條款的非獨(dú)立個(gè)人勞務(wù)所得

ChoosefromthefollowingcodesforBlank12(Typeofincome):1.businessprofit;2dividend;3interest;4royalties;5capitalgains;6independentpersonalserviceincome;7dependentpersonalserviceincome;8otherincome.TheincomecategorizationismadeinaccordancewiththeapplicablearticlesofDTA.BusinessprofitincludesthebusinessprofitstipulatedbothintheBusinessProfitArticleandotherarticlessuchasArtistesandSportsmen.IndependentpersonalserviceincomeincludestheserviceincomestipulatedbothintheIndependentPersonalServicesArticleandotherarticlessuchasArtistesandSportsmen.DependentpersonalserviceincomeincludestheserviceincomestipulatedbothintheDependentPersonalServicesArticlesorincomefromEmploymentandotherarticlessuchasArtistesandSportsmen.。4.本表第13欄中納稅方式按類型代號填寫,類型代號為:１自行申報(bào);２源泉扣繳。

ChoosefromthefollowingcodesforBlank13(Approachoftaxpayment):1Self-declaration;2Withholdingatsource.5.本表第18欄應(yīng)優(yōu)先按應(yīng)納稅所得額填報(bào);不能準(zhǔn)確填報(bào)應(yīng)納稅所得額的,按收入額填報(bào)。

FillintheamountoftaxableincomeinBlank18.Ifunabletofillintheamountoftaxableincomeprecisely,fillintheamountofgrossincome.6.本表第18欄按收入額填報(bào)的,本表第19欄中的減免稅額按照由收入額推算的應(yīng)納稅所得額計(jì)算,并應(yīng)在備注欄中說明推算過程。

IftheamountofgrossincomeisfilledoutinBlank18,theamountoftaxdeductionorexemptioninBlank19iscalculatedonthebisisoftaxableincomeinferredfromtheamountofgrossincome.Theprocessofcalculat