非居民納稅人享受稅收協(xié)定待遇情況報告表(企業(yè)所得稅C表)

A03062《非居民納稅人享受稅收協(xié)定待遇情況報告表（企業(yè)所得稅C表）》

【表單說明】

一、本表適用于取得來源于我國的財產收益所得、其他所得，需享受我國簽署的避免雙重征稅協(xié)定（含與港澳避免雙重征稅安排）中的財產收益或其他所得條款的稅收協(xié)定待遇的企業(yè)所得稅非居民納稅人。

I. This form is applicable to non-resident enterprise income taxpayer who receives capital gains or other income sourced in China, and claims tax treaty benefits under the article of capital gains or other income of a Double Taxation Agreement signed by China (including the DTAs with Hong Kong and Macau Special Administrative Regions).

二、本表可用于自行申報或扣繳申報，也可用于非居民納稅人申請退稅。非居民納稅人自行申報享受協(xié)定待遇或申請退稅的，應填寫本表一式兩份，一份在申報享受協(xié)定待遇或申請退稅時交主管稅務機關，一份由非居民納稅人留存；對非居民納稅人來源于中國的所得實施源泉扣繳的，非居民納稅人如需享受稅收協(xié)定待遇，應填寫本表一式三份，一份交由扣繳義務人在扣繳申報時交主管稅務機關，一份由扣繳義務人留存?zhèn)洳椋环萦煞蔷用窦{稅人留存。

II. This form can be used for self-declaration or withholding declaration, as well as for the non-resident taxpayer’s application for tax refund. The non-resident taxpayer initiating the self-declaration for claiming tax treaty benefits, or applying for tax refund, shall complete two copies of the form: one form is to be submitted to the in-charge tax authority at the time of such declaration or application, and the other form is to be kept by the non-resident taxpayer. Where the non-resident taxpayer’s China sourced income is subject to withholding tax, administered at source or by means of a designated withholding agent, and the non-resident taxpayer is entitled to tax treaty benefits, the non-resident taxpayer shall complete three copies of the form: one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration, one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer.

三、本表第一部分由扣繳義務人填寫，如非居民納稅人自行申報納稅則無需填寫。本表其余部分由非居民納稅人填寫。非居民納稅人填報本表時可根據(jù)需要增加附頁。

III. Part I of the form shall be filled in by the withholding agent, and will not be required in the case of self-declaration. The rest of the form shall be filled in by the non-resident taxpayer. When filling in the form, the non-resident taxpayer can attach separate sheets to the form if necessary.

四、本表第三部分“享受財產收益條款待遇（扣繳義務人使用信息）”、第五部分“享受其他所得條款待遇”用于在源泉扣繳情況下，扣繳義務人核對非居民納稅人是否符合享受協(xié)定待遇條件；其他部分用于稅務機關采集管理信息。

IV. “Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)” in Part III and “Claiming Tax Treaty Benefits under the Article of Other Income” in Part Ⅴof the form is used by a withholding agent to decide if a non-resident taxpayer is eligible for tax treaty benefits in withholding at source. The rest is for the tax authority to gather information for administrative purposes.

五、非居民納稅人應如實完整填寫本表所列問題。如非居民納稅人沒有問題所列情況，請在表格中填“無”。本表所列選擇題，請非居民納稅人在符合自身情況的選項對應的□或○中打勾“√”。帶有*標識的題目，請具有題目所描述情況的非居民納稅人填寫，與題目所描述情況不符的非居民納稅人無需填寫。

V. The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form. Please write “N/A”in the form if a situation described in a question is not applicable for a non-resident taxpayer.  For a multiple-choice question, please mark “√” in a corresponding box (“□”) or circle (“○”) for a choice that fits a non-resident taxpayer’s situation.  If a non-resident taxpayer’s situation falls into the description of a question marked with “*”, answers shall be provided; otherwise, it can be skipped.

六、本表采用中英文雙語制作，如中英文表述不一致，以中文為準。如無特別說明，應使用中文填寫。

VI. This form is prepared in Chinese and English. In case of divergence in the two languages, the Chinese text shall prevail. Unless otherwise stated, it shall be completed in Chinese.

七、 本表各欄填寫如下：

VII. Instructions on how to fill in each item are as follows:

（一）扣繳義務人基本信息

(I) Basic Information of Withholding Agent

1.扣繳義務人名稱：由扣繳義務人填寫稅務登記證所載扣繳義務人的全稱。

Name of withholding agent: The withholding agent should provide its full name as shown in its tax registration certificate.

2.扣繳義務人納稅人識別號：由扣繳義務人填寫扣繳義務人稅務登記證上注明的“納稅人識別號”。

Tax identification number of withholding agent: The withholding agent should provide its identification number as shown in the tax registration certificate.

（二）非居民納稅人基本信息

(II) Basic Information of Non-resident Taxpayer

3.非居民納稅人中文名稱：填寫非居民納稅人在中國境內的中文全稱。

Chinese name of non-resident taxpayer: Fill in the full Chinese name used by the non-resident taxpayer in China.

4.非居民納稅人在居民國（地區(qū)）名稱：填寫非居民納稅人在其居民國（地區(qū)）的英文全稱。

Name of non-resident taxpayer in resident state (region): Fill in the full English name of the non-resident taxpayer which is used in the non-resident taxpayer’s state (region) of residence.

5.享受稅收協(xié)定待遇條款：非居民納稅人根據(jù)需享受稅收協(xié)定待遇條款的實際類型選擇。選擇“財產收益”的無需填寫本表第五部分的題目，選擇“其他所得”的無需填寫本表第三、四部分的題目。

Name of the applicable article: Non-resident taxpayer need to select the right choice based on the type of income. There is no need to answer the questions of Part Ⅴ when selecting “Capital gains” and no need to answer the questions of Part Ⅲ and Ⅳ when selecting “Other income.”

（三）享受財產收益條款待遇（扣繳義務人使用信息）

(III) Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)

6.請選擇所轉讓財產類型：選擇所轉讓財產類型后，僅需填寫第三、四部分與所選轉讓財產類型相關題目及其他共性題目。

Please select the type of alienated property: After the type is selected, only general questions and questions related to the selected property type in the Part Ⅲ and Ⅳ need to be answered.

7.問題1，請說明所轉讓財產具體類型：請說明所轉讓從事國際運輸?shù)慕煌üぞ叩木唧w類型，如飛機、船舶、火車、公路車輛、集裝箱等。

Question 1, “Please indicate the specific type of alienated property”: Please specify the type of vehicles of international traffic which are alienated, whether they are ships, aircraft, trains, road vehicles or containers.

8.問題2，被轉讓公司股份是否為證券交易所上市的股票：如非居民納稅人需要享受的稅收協(xié)定包括轉讓在被認可的證券交易所上市的股票免稅的規(guī)定，且非居民納稅人需享受該條款的稅收協(xié)定待遇，除填寫本題外，請在問題8中引述需享受稅收協(xié)定條款的具體規(guī)定，并說明非居民納稅人轉讓在被認可的證券交易所上市的股票是否符合轉讓比例的限制性規(guī)定。

Question 2, “Are the alienated shares listed in stock exchanges?”: If the non-resident taxpayer claims for tax exemption for the alienated shares which are listed on the recognized stock exchange, please quote the specific rule of tax treaty provision and indicate whether the percentage of alienated shares meets the relevant restrictive requirements in Question 8 besides this question.

9.問題3，被轉讓公司的財產的不動產構成情況：不動產所含土地或土地使用權價值額不得低于按照當時可比相鄰或同類地段的市場價格計算的數(shù)額。

Question 3, “Composition of immovable property in assets of the alienated company”: If the value of land or land use rights is lower than market price of comparables in adjacent locations or similar locations, the latter should be used.

10.問題4，持有被轉讓公司股份情況：如果非居民納稅人有（3）中所述情況，名義參與人參與的被轉讓公司資本可以視同非居民納稅人參與被轉讓中國居民公司的資本。名義參與人的持股比例應計入（6）非居民納稅人直接或間接持有被轉讓公司股份比例；

如果非居民納稅人有（4）中所述情況，應視為非居民納稅人參與被轉讓中國居民公司股份。非居民納稅人持有子公司或其他實體股份比例（10%以上）×前述子公司或其他實體持有被轉讓中國居民公司股份比例，應計入（6）非居民納稅人直接或間接持有被轉讓公司股份比例。如果非居民納稅人通過多層公司參與被轉讓中國居民公司資本，應按各級資本比例乘積計入（6）非居民納稅人直接或間接持有被轉讓公司股份比例。

如果非居民納稅人有（5）中所述情況，應視為參與被轉讓中國居民公司資本，應計入（6）非居民納稅人直接或間接持有被轉讓公司股份比例。與非居民納稅人具有顯著利益關系的關聯(lián)集團成員包括：直接或間接擁有非居民納稅人100%資本的個人（包括與其配偶、父母及父母以上前輩直系親屬、子女及子女以下后輩直系親屬共同擁有的情形）、公司或其他實體。

Question 4, “Information of shareholdings in the alienated company directly or indirectly owned by the non-resident taxpayer”: In the case of item 3, the percentage of capital participation in a Chinese resident company owned by nominee participants can be deemed as the non-resident taxpayer’s direct or indirect capital participation in the Chinese resident company. The percentage of nominee participants shall be included in the total percentage of item 6.

In the case of item 4, the capital participation of qualified companies or other entities shall be deemed as the capital participation of the non-resident taxpayer in the alienated resident Chinese company.  The product of the percentage of shareholdings in the qualified subsidiaries and other entities owned by the non-resident taxpayer (more than 10%) and the percentage of shareholdings in the alienated Chinese resident company owned by aforesaid subsidiaries and other entities, shall be included in the total percentage of item 6. If the non-resident taxpayer indirectly participates in the capital of the alienated company via multiple tier companies, the total percentage of item 6 shall be calculated based on the product of percentage of each tier’s capital participation.

In the case of item 5, the capital participation of qualified related parties shall be deemed as the capital participation of the non-resident taxpayer in the alienated Chinese resident company. Related parties who have substantial interest connection with the non-resident taxpayer include: individuals (including joint ownership with his/her spouse, his/her parents and lineal relatives higher than his/her parents’ generation, his/ her children and lineal relatives lower than his/her children’s generation) and companies or other entities which directly or indirectly own 100% capital of the non-resident taxpayer.

11.問題5，非居民納稅人是否為稅收協(xié)定締約對方國家政府、政府機構或由締約對方政府全資擁有的實體：如非居民納稅人需要享受的稅收協(xié)定包括稅收協(xié)定締約對方國家政府、政府機構或由締約對方政府全資擁有的實體轉讓股份所得免稅的規(guī)定，且非居民納稅人需享受該條款的稅收協(xié)定待遇，請?zhí)顚懕绢}。

Question 5, “Shall the non-resident taxpayer be regarded as the government of the other Contracting State, a government institution of the other Contracting State or an entity wholly-owned by the other Contracting State?”: If the applicable tax treaty includes the provision of tax exemption for the case of share alienation by the government of the other Contracting State, a government institution of the other Contracting State or an entity wholly-owned by the other Contracting State and the such provision is applicable to non-resident taxpayer, please fill out this question.

12.問題8，請簡要說明其他非居民納稅人認為應享受財產收益條款稅收協(xié)定待遇的法律依據(jù)、事實情況或其他理由：如果非居民納稅人需享受的稅收協(xié)定有特殊條款，且非居民納稅人需享受相關特殊條款的稅收協(xié)定待遇，請在本問題中引述相關條款條文，并說明自身符合享受稅收協(xié)定待遇條件的事實情況。

Question 8, “Please briefly indicate other legal basis, facts or reasons provided by the non-resident taxpayer to support the non-resident taxpayer's claiming for tax treaty treatment under the article of capital gains,”: If there are some special provisions in the applicable tax treaty and the non-resident taxpayer indeed needs to claim for the tax treaty treatment under such provisions, please quote full contents of relevant provisions and further indicate the facts supporting the claim.

（四）享受財產收益條款待遇（稅務機關管理使用信息）

 (IV) Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Uuse by Tax Authority)

13.問題11，非居民納稅人持股情況具體信息：非居民納稅人轉讓中國居民公司股份的應填此題，無相關情況的請在“名稱”欄填“無”。

Question 11, “Detailed information on shareholdings owned by the non-resident taxpayer”: The non-resident taxpayer who alienates the shares of Chinese resident company shall fill out this question; if it is not the case, please write “N/A” in the column of “Name”.

14.問題12，轉讓行為前的12個月非居民納稅人直接或間接持股比例變化情況：非居民納稅人曾轉讓中國居民公司股份的應填此題，無相關情況的請在“持股人名稱”欄填“無”。

Question 12, “The changes of shareholding ratio directly or indirectly owned by the  non-resident taxpayer, at any time during 12 month period preceding the alienation”: Non-resident taxpayers who alienated the shares of Chinese resident company shall fill out this question; if it is not the case, please write  “N/A” in the column “Name of shareholders”.

15.問題13，關聯(lián)集團總部所在地和關聯(lián)集團實際管理機構所在地：非居民納稅人轉讓中國居民公司股份的應填此題，請?zhí)顚懠瘓F總部和實際管理機構所屬的獨立稅收管轄區(qū)。如集團總部在香港，請?zhí)顚懴愀厶貏e行政區(qū)。

Question 13, “Headquarter location and Effective management place of the group comprised of related parties”: Non-resident taxpayers who alienate the shares of Chinese resident company shall fill out this question and indicate which independent tax jurisdictions headquarter location and effective management place belong to. For example, if the headquarter is located in Hong Kong, please write “Hong Kong SAR.”

16.問題14，非居民納稅人近三年是否有來源于中國境內其他地區(qū)的同類所得：如果非居民納稅人近三年在中國其他地區(qū)取得同類所得，受不同稅務主管機關管理，應選擇“是”，并填寫問題15、16。請在問題16中列明非居民納稅人近三年就來源于中國境內其他地區(qū)的所有同類所得享受稅收協(xié)定待遇情況，可另附說明資料。

Question 14, “Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”: If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years, and this is under the jurisdiction of a different in-charge tax authority, “Yes” shall be selected, and Question 15 and 16 shall be answered. Please specify all tax treaty benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 16. Supporting materials can be attached separately.

（五）享受其他所得條款待遇

(V) Claiming Tax Treaty Benefits under the Article of Other Income

17.問題17，說明其他所得類型：請具體描述該項所得的性質，以及無法歸類于稅收協(xié)定其他條款所列舉的所得類型的理由。

Question 17 “Please indicate the specific type of the ‘Other income,’”: Please describe the nature of income in detail and explain why it cannot be classified as other types of income listed in other articles of tax treaty.

18.問題18，據(jù)以支付該項所得的權利或財產是否與非居民納稅人設在中國的常設機構或固定基地有實際聯(lián)系：常設機構是指非居民企業(yè)或個人在中國進行全部或部分營業(yè)的固定營業(yè)場所。固定基地是指從事獨立個人勞務活動的人員從事其業(yè)務活動的固定場所（地點）。如該項所得與非居民納稅人設在中國的常設機構或固定基地有實際聯(lián)系，則該項所得應納入常設機構的營業(yè)利潤征稅，或納入獨立個人勞務所得征稅，不能享受其他所得條款稅收協(xié)定待遇。

Question 18, “Does the right or property which generates this income payment have any effective connection with a permanent establishment or fixed base in China of the non-resident taxpayer?”: “Permanent establishment” refers to a fixed place in China through which the business is wholly or partly carried on by non-resident enterprises or individuals;

“Fixed base” refers to a fixed place through which an individual engaging in independent personal services conducts his or her business activities.  If the income has effective connection with a permanent establishment or fixed base in China of the non-resident taxpayer, the provision of business profits or independent personal services applies.

（六）附報資料清單

(VI) List of documents attached

19.非居民納稅人可自行選擇提供能夠證明非居民納稅人符合享受稅收協(xié)定待遇的其他資料。如非居民納稅人提供其他資料，請在清單上全部列明。

Non-resident taxpayer can provide, on a voluntary basis, other materials to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. When providing such materials, please identify all of them on the list.

（七）備注

(VII) Additional Notes

20.可填寫非居民納稅人認為主管稅務機關需要了解的其他有助于證明非居民納稅人符合享受稅收協(xié)定待遇條件的信息。如非居民納稅人有特殊情況，也請在備注中注明。

Non-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority and may be beneficial to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. Please specify the special situations in the additional notes, if any.

（八）聲明

(VIII) Declaration

21.由非居民企業(yè)的法定代表人或其授權代表負責人簽字并/或加蓋企業(yè)公章，并填寫聲明日期。

The declaration shall be sealed by the non-resident taxpayer,  and/or signed by the legal representative or authorized representative of the non-resident enterprise, and the date of the statement shall be provided.

八、 中國稅務機關將對非居民納稅人提交的信息資料保密。

VIII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.