非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表(企業(yè)所得稅D表)

A03063《非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（企業(yè)所得稅D表）》

【表單說明】

一、本表適用于取得來源于我國的國際運(yùn)輸所得，需享受我國對(duì)外簽署的避免雙重征稅協(xié)定（含與港澳避免雙重征稅安排）中國際運(yùn)輸條款或其他國際運(yùn)輸協(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 international transport income sourced in China, and claims treaty benefits under the article of international transport of a Double Taxation Agreement (DTA, including the DTAs with Hong Kong and Macau Special Administrative Regions) or an International Transport Agreement (ITA) signed by China.

二、本表可用于自行申報(bào)或扣繳申報(bào)，也可用于非居民納稅人申請(qǐng)退稅。非居民納稅人自行申報(bào)享受協(xié)定待遇或申請(qǐng)退稅的，應(yīng)填寫本表一式兩份，一份在申報(bào)享受協(xié)定待遇或申請(qǐng)退稅時(shí)交主管稅務(wù)機(jī)關(guān)，一份由非居民納稅人留存；對(duì)非居民納稅人來源于中國的所得實(shí)施源泉扣繳或指定扣繳管理的，非居民納稅人如需享受協(xié)定待遇，應(yīng)填寫本表一式三份，一份交由扣繳義務(wù)人在扣繳申報(bào)時(shí)交主管稅務(wù)機(jī)關(guān)，一份由扣繳義務(wù)人留存?zhèn)洳?，一份由非居民納稅人留存。

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 or international transport agreement 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 or international transport agreement benefits, the latter 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(wù)人填寫，如非居民納稅人自行申報(bào)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(bào)本表時(shí)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、非居民納稅人應(yīng)如實(shí)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(qǐng)?jiān)诒砀裰刑?/span>“無”。本表所列選擇題，請(qǐng)非居民納稅人在符合自身情況的選項(xiàng)對(duì)應(yīng)的□或○中打勾“√”。帶有*標(biāo)識(shí)的題目，請(qǐng)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。

IV.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.

五、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(zhǔn)。如無特別說明，應(yīng)使用中文填寫。

V. 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.

六、本表各欄填寫如下：

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

（一）扣繳義務(wù)人基本信息

(I)Basic Information of Withholding Agent

1.扣繳義務(wù)人名稱：由扣繳義務(wù)人填寫稅務(wù)登記證所載扣繳義務(wù)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(wù)人納稅人識(shí)別號(hào)：由扣繳義務(wù)人填寫扣繳義務(wù)人稅務(wù)登記證上注明的“納稅人識(shí)別號(hào)”。

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(nèi)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.請(qǐng)選擇所適用的協(xié)定類型：根據(jù)所需享受的實(shí)際協(xié)定類型選擇，并對(duì)應(yīng)填寫第三部分或第四部分。

Type of applicable agreement: Please select based on the type of applicable tax treaty or ITA to be enjoyed, and fill in Part III or Part IV accordingly.

（三）享受稅收協(xié)定待遇信息

(III)Information Related to Entitlement to the Benefits under Tax Treaty

6.問題2，請(qǐng)具體說明非居民納稅人所從事的國際運(yùn)輸活動(dòng)內(nèi)容。如非居民納稅人取得的收入包含國際運(yùn)輸附屬活動(dòng)收入，請(qǐng)具體說明所從事國際運(yùn)輸附屬活動(dòng)類型：如具體說明非居民納稅人所取得的是海運(yùn)貨運(yùn)收入、海運(yùn)客運(yùn)收入、濕租船舶租金收入、干租船舶租金收入、出租集裝箱租金收入、代售客票收入、從市區(qū)至機(jī)場運(yùn)送旅客收入等。

Question 2, “Please describe the international transport activities undertaken by non-resident taxpayer. If the income obtained by the non-resident taxpayer contains the income arising from the activities affiliated to the international transport, please describe the types of activities affiliated to the international transport in detail.”: For example, income derived from engaging in freight transport by ship, income derived from engaging in passenger transport by ship, rental income derived from leasing ships on charter fully equipped, rental income derived from leasing ships on a bare boat basis, rental income derived from lease of container, income derived rom selling passenger tickets for others, income derived from transporting passengers from downtown to airport, etc.

7.問題4，運(yùn)輸線路及沿途停泊口岸情況：請(qǐng)列明運(yùn)行航線、運(yùn)輸客貨郵件在中國境內(nèi)所有沿途停泊的口岸。

Question 4, “The situation of transport routes and ports of call alongside”: Please list out the operation routes and all the ports of call where the passengers, goods and mails are transported within the territory of China.

（四）享受其他國際運(yùn)輸協(xié)定待遇信息

(IV) Information Related to Entitlement to the Benefits under Other International Transport Agreement

8.問題5，需享受國際運(yùn)輸協(xié)定名稱：請(qǐng)?zhí)顚懶柘硎艿膰H運(yùn)輸協(xié)定的全稱。

Question 5, “The name of the applicable ITA”: Please fill in the full name of applicable ITA.

9.問題6，請(qǐng)引述納稅人需享受國際運(yùn)輸協(xié)定的相關(guān)法律條文：請(qǐng)寫明法律條文所屬法律法規(guī)名稱和條款序號(hào)，并引述相關(guān)法律條文。

Question 6, “Please list out the relevant article under which the taxpayer would be entitled to enjoy the treatment under ITA”: Please specify the name of the article and its serial number as well as quote the content of relevant articles.

10.問題7，請(qǐng)簡要說明納稅人可享受相關(guān)國際運(yùn)輸協(xié)定條款的事實(shí)情況：在此欄中填寫納稅人符合享受相關(guān)國際運(yùn)輸協(xié)定的具體事實(shí)。

Question 7, “Please briefly state the facts based on which the taxpayer could claim for the treatment under ITA”: Please fill in the specific facts based on which the taxpayer could be entitled to enjoy relevant ITA.

11.問題8，運(yùn)輸線路及沿途停泊口岸情況：請(qǐng)列明運(yùn)行航線、運(yùn)輸客貨郵件在中國境內(nèi)所有沿途停泊的口岸。

Question 8, “The situation of transport routes and ports of call alongside”: Please list out the operation routes and all the ports of call where the passengers, goods and mails were transported within the territory of China.

（五）非居民納稅人取得同類所得及享受協(xié)定待遇情況

(V)Income Received of the Same Type and Benefits Claimed under Tax Treaty or ITA by Non-resident Taxpayer

12.問題9，非居民納稅人近三年是否有來源于中國境內(nèi)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(wù)主管機(jī)關(guān)管理，應(yīng)選擇“是”，并填寫問題10、11。請(qǐng)?jiān)趩栴}11中列明非居民納稅人近三年就來源于中國境內(nèi)其他地區(qū)的所有同類所得享受協(xié)定待遇情況，可另附說明資料。

Question 9, “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 10 and 11 shall be answered. Please specify all tax treaty or international transport agreement 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 11. Supporting materials can be attached separately.

（六）附報(bào)資料清單

(VI)List of Documents Attached

13.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協(xié)定待遇的其他資料。如非居民納稅人提供其他資料，請(qǐng)?jiān)谇鍐紊先苛忻鳌?/span>

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

（七）備注

(VII)Additional Notes

14.可填寫非居民納稅人認(rèn)為主管稅務(wù)機(jī)關(guān)需要了解的其他有助于證明非居民納稅人符合享受協(xié)定待遇條件的信息。如非居民納稅人有特殊情況，也請(qǐng)?jiān)趥渥⒅凶⒚鳌?/span>

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 or international transport agreement benefits. Please specify the special situations in the additional notes, if any.

（八）聲明

(VIII) Declaration

15.由非居民企業(yè)的法定代表人或其授權(quán)代表負(fù)責(zé)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.

七、中國稅務(wù)機(jī)關(guān)將對(duì)非居民納稅人提交的信息資料保密。

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