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-法搜-中国法律信息搜索网

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

　　Does the taxpayer hold the nationality of China?
　　□是 Yes　　□否 No　

　　"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》附表，适用于在《非居民享受税收协定待遇申请表》第3栏中选择为个人的纳税人。
　　This form is attached to the form ""Non-resident's claim for treatment under Double Taxation Agreement（DTA）（for apprroval）"". Applicable when ""individual taxpayer"" is selected in Blank 3 in that form."
　　"2本表第4栏中家庭成员包括配偶、未成年子女以及共同生活的其他抚养或赡养人员。
　　""Family member"" in Blank 4 includes spouse， dependant children， and other dependent family members living together. "
　　"3本表第6栏中经常居住地是指除仅满足工作、学习需要的临时居住地以外的日常生活居住地。各家庭成员经常居住地不同的，应在备注栏中说明原因。
　　""Habitual residence"" in Blank 6 refers to the residence for daily life， other than temporary stay for work or study. If family members have different habitual residence， please specify the reasons in ""Additional information""."
　　"4本表有关栏中长期居所包括拥有或承租的可供居住五年以上的任何居住场所。
　　""Permanent residence"" in this form includes any residential location owned or rented by the taxpayer available to live for more than 5 years.　"
　　"5本表有关栏中投资仅指对不动产、经营性资产和有价证券的投资。有价证券投资按有价证券发行者所在地确定投资地。
　　""Investment"" only refers to real property， operating assets and securities. Location of security investment is determined by the location of securities' issuer."
　　"6本表有关栏中长期居留权是指居住达五年以上的居留权。
　　""The right to pemanently stay"" refers to a right to stay for more than 5 years."
　　"7本表第24栏中住所按《中华人民共和国个人所得税法》及其实施条例和有关税收规定确定。
　　""Domicile"" in Blank 24 is determined by the Individual Income Tax Law of the People's Republic of China， Regulations for the Implementation of the Individual Income Tax law and other related provisions."

　　"附件 5
　　Annex 5" 　
　　非居民享受税收协定待遇审批执行情况报告表

　　Report of implementation of non-resident's treatment upon approval under Double Taxation Agreement（DTA）
　　填报日期Date　　　　　年　月　日 Y/M/D

1填报人名称　　Name				2填报人纳税识别号　　Tax indentification number			3填报人类型　　This form is filed by	□　纳税人　　Taxpayer 　　□　扣缴义务人　　Withholding agent
如填报人为扣缴义务人，请填写第4栏和第5栏　　If this form is filed by withholding agent， please fill in Blanks 4 & 5.
4纳税人名称　　Taxpayer's name					5纳税人纳税识别号　　Taxpayer's tax identification number
6 　　序号　　No.	7 　　项目　　Item	8 　　所得类型　　Type of income	9 　　适用税收协定及条款　　Applicable DT A and articles	10 　　审批文书编号　　Approval document serial number	收入额或应纳税所得额　　Amount of gross income or taxable income		减免税额　　Tax deduction or exemption
6 　　序号　　No.	7 　　项目　　Item	8 　　所得类型　　Type of income	9 　　适用税收协定及条款　　Applicable DT A and articles	10 　　审批文书编号　　Approval document serial number	11审批申请数额　　Amount specified in application	12实际发生数额　　Actual amount	13审批申请数额　　Amount specified in application	14实际执行数额　　Actual amount deducted or exempted

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