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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

  Information of shareholders holding directly or indirectly at least 10 per cent of shares of the applicant in the past year, who are from jurisdictions other than China & the contracting party
12股东名称
  Name
13所在地
  Location
14持股比例
  Share in %
   
   
在缔约对方的经营情况:
  Operation in the contracting party
15最近一年在缔约对方的主要经营项目及业务描述
  Description of major operation projects and business in the contracting party in the past year

  
16最近一年来源于缔约对方的收入总额
  Total amount of gross income arising in the contracting party in the past year
 17最近一年在缔约对方的雇员人数
  Number of employees in the other contracting party in the past year
 
最近一年和将来与位于第三方的关联方交易支付情况:
  Transactions and payments to associated parties from jurisdictions other than China & the other contracting party in the past year and in the future
18
  关联交易对方名称
  Name of associated party
19
  所在地
  Location 
20
  交易类型
  Type of transaction
21
  支付金额
  Amount of payment
    
    
    


  "填表说明:
  Note"
  "1.本表为《非居民享受税收协定待遇审批申请表》的附表,适用于在《非居民享受税收协定待遇申请表》第3栏中选择企业的纳税人。
  This form is attached to the form ""Non-resident's claim for treatment under Double Taxation Agreement(DTA) (for apprroval)"". It is applicable to the taxpayer who selects ""Enterprise"" in Blank 3(Type of tax payer) in that form."
  "2.本表第4栏中具有独立纳税地位的营利实体和不具有独立纳税地位的营利实体,按是否在缔约对方单独缴纳属于协定适用范围的所得税判定。选择其他类型的,应在第5栏备注中说明具体特征和性质。
  ""Business entity with independent tax status"" and ""Business entity with dependent tax status"" in Blank 4 is determined according to whether the taxpayer is independently liable in the other contracting party to income taxes covered by DTA. If ""Others"" is selected, please specify the charateristics and nature in Blank 5 (Additional information)."
  "3.本表各栏所称“所在地”指具有独立税收管辖权的国家或地区,第13栏和第19栏中的所在地按注册地或经常居住地填报。
  ""Location"" in this form refers to any independent tax jurisdiction. ""Location"" in Blanks 13 & 19 refers to place of registration or place of habitual residence as the case may be."
  "4.“事实情况描述”一栏需要填列按缔约对方法律构成税收居民的事实,例如缔约对方国内法采取注册地标准判定税收居民的,应说明企业注册地、注册时间等注册情况。
  The Blank of ""Description of facts"" refers to the facts based on which the taxpayer qualifies as a fiscal resident in accordance with laws of the other contracting party. For example, if the status of fiscal resident is determined by place of registration, the place and time of registration shall be provided."
  "5.第18栏至第21栏有关填报人与位于第三方的关联方交易支付情况,可仅填报需要向与位于第三方的关联方支付款项的资金借贷、特许权许可、提供技术或管理服务和财产转让交易。
  For ""Transactions and payments to associated parties from jurisdictions other than China & the other contracting party"" from Blank 18 to 21, it is only applicable to the payment for transactions on loans, franchise & license, provision of technical or managerial service, and property alienation."
  "6.填报本表时可视需增加附页。
  Additional pages can be attached if necessary."

  "附件 4
  Annex 4"
  非居民享受税收协定待遇身份信息报告表(适用于个人)

  "Personal information of non-residents claiming for treatment under
  Double Taxation Agreement(DTA) (for individuals)"
  填报日期Date   年 月 日Y/M/D

纳税人基本情况
  Taxpayer's information
1在缔约对方姓名
  Name in the other contracting party
 2中文姓名
  Name in Chinese
 
3在缔约对方纳税识别号
  Tax indentification number in the other contracting party
 
4
  家庭成员姓名
  Name of family member
5
  与纳税人关系
  relationship with the taxpayer
6
  经常居住地
  habitual residence
7
  备注
  Additional information
    
    
    
    
    
    
    
    
构成缔约对方税收居民情况:


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