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Qualification as a fiscal resident of the other contracting party |
8构成缔约对方税收居民的法律依据描述：
Legal provisions prescribing the status of the taxpayer as a fiscal resident of the other contracting party |
9构成缔约对方税收居民的事实情况描述：
Description of facts based on which the taxpayer qualifies as a fiscal resident of the other contracting party |
10在缔约对方是否保有长期居所
Does the taxpayer have permanent residence in the other contracting party? □是 Yes □否 No |
11在缔约对方是否取得长期居留权
Does the taxpayer have the right to permanently stay in the other contracting party? □是 Yes □否 No |
12在缔约对方保有的投资额
Amount of investment kept in the other contracting party | |
13最近连续12个月内在缔约对方连续或累计停留天数
Number of days of continuous stay or cumulative stays in the other contracting party in the past 12 months | |
14是否保有缔约对方国籍
Does the taxpayer hold nationality of the other contracting party? □是 Yes □否 No |
从中国取得所得在缔约对方纳税情况（限于列入税收协定适用范围的税种）：
Information of tax payment in the other contractiong party on the income derived from China （taxes covered by DTA only） |
15
税种名称
Type of tax | 16
适用税率或税率表
Effective tax rate（s） | 17
享受缔约对方国内减免税优惠的法律依据
及条文描述
Legal provisions prescribing tax deduction or exemption enjoyed in the other contracting party |
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是否构成第三方税收居民
Whether a fiscal resident of a jurisdiction other than China & the other contracting party |
18是否在第三方负有居民纳税义务
Is the taxpayer liable to tax for his worldwide income in a jurisdiction other than China & the other contracting party?
□是 Yes □否 No | 第三方名称
Name of the jurisdiction | |
19是否在第三方保有长期居所
Does the taxpayer have perment residence in a jurisdiction other than China & the other contracting party?
□是 Yes □否 No | 第三方名称
Name of the jurisdiction | |
20是否在第三方取得长期居留权
Does the taxpayer have the right to permenantly stay in a jurisdiction other than China & the other contracting party?
□是 Yes□否 No | 第三方名称
Name of the jurisdiction | |
21是否在第三方保有的投资额超过
缔约对方投资额
Does the amount of investment in a jurisdiction other than China & the other contracting party exceed that in the other contracting party?
□是 Yes □否 No | 第三方名称
Name of the jurisdiction | |
22最近连续12个月内是否在第三方连续或累计超过180天
Does the taxpayer stay in a jurisdiction other than China & the other contracting party for a period or periods exceeding in the aggregate 180 days in the past 12 months?
□是 Yes □否 No | 第三方名称
Name of the jurisdiction | |
23是否保有第三方国籍
Does the taxpayer hold the nationality of a jurisdiction other than China & the other contracting party?
□是 Yes □否 No | 第三方名称
Name of the jurisdiction | |
是否构成中国税收居民
Whether a fiscal resident of China |
24在中国境内是否有住所
Does the taxpayer have domicile in China?
□是 Yes □否 No |
25在中国境内是否保有长期居所
Does the taxpayer have permanent residence in China?
□是 Yes □否 No |
26是否取得在中国的长期居留权
Does the taxpayer have the right to permanently stay in China?
□是 Yes □否 No |
27在最近纳税年度内在中国连续或累计停留天数
Number of days of continuous stay or cumulative stays in China in the past taxable year | |
28在中国保有的投资额
Amount of investment in China | |
| 29是否具有中国国籍
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