非居民享受税收协定待遇审批申请表
非居民企业承包工程作业和提供劳务享受税收协定待遇报告表
非居民企业承包工程作业和提供劳务享受税收协定待遇报告表Non-resident Enterprises’ Claim for Treatment under Double Taxation Agreement(Contracted construction and service projects)编号 Serial Number：二、所得事项Details of income:我谨在此申请依据中华人民共和国与签订的避免双重征税协定第条第款，因承包工程作业或提供劳务项目不构成在中国境内设有常设机构，享受不予征税待遇。
I hereby apply to be non-liable for enterprise income tax as the contracted construction or service project does not constitute a permanent establishment in China in accordance with Paragraph , Article of the Tax Agreement between the P eople’s Republic of China and .四、声明Declaration:我谨在此声明以上呈报事项准确无误。
I hereby declare that the above statement is correct and complete to the best of my knowledge and belief.申请人（签章）：Applicant (Signature or seal):五、申请人居民身份证明（由申请人为其居民的缔约国主管税务机关填写, 或另附对方主管税务机关出具的专用证明）。
Applicant’s Certificate of Resident Status (To be filled out by the responsible tax office of the State in which the applicant is a resident, or to attach the certificate provided by the responsible tax office of the State税务机关（盖章）Stamp of Tax Office注：本表一式两份，一份退申请人，一份由税务机关留存归档。
《非居民纳税人享受协定待遇信息报告表》(附填表说明)
【分类索引】 业务部门 国际税务司 业务类别 自主办理事项 表单类型 纳税人填报 设置依据（表单来源） 政策规定表单 【政策依据】 《国家税务总局关于发布<非居民纳税人享受协定待遇管理办法>的公告》（国家税务总局公告2019年第35号） 【表单】
contracting jurisdiction to prove the residence status of
non-resident taxpayer for the year or its previous year during which
the payment is received
14.享受协定待遇所得金额 Amount of the income with respect to which tax treaty benefits are claimed
11.享受协定名称 The applicable treaty
8.在居民国（地区） 的联系电话 Telephone number in resident jurisdiction 10.电子邮箱 E-mail address 12.适用协定条款名 称 Applicable articles of the treaty
17.我谨声明：根据缔约对方法律法规和税收协定居民条款，我为缔约对方税收居民，相关安排 和交易的主要目的不是为了获取税收协定待遇。我自行判断符合协定待遇条件，自行享受协定待 遇，承担相应法律责任。我将按规定归集和留存相关资料备查，接受税务机关后续管理。 I hereby declare: According to the laws, regulations of the other contracting jurisdiction and the article of resident of the tax treaty, I am a resident of the other contracting jurisdiction, the principal purpose of the relevant arrangement and transaction is not to obtain tax treaty benefits. Through self-assessment, I believe that I am in conformity with the conditions for claiming tax treaty benefits, so I will enjoy tax treaty benefits. Therefore, I take due legal responsibilities. I will collect and retain relevant materials for review in accordance with the regulations, and accept the follow-up administration of the tax authority.
非居民纳税人享受税收协定待遇情况报告表(个人所得税A表)
金额： Amount:
币种： Currency:
*3．贷款资金是否存在以下情况 Do any of the following circumstances apply in respect of the loaned monies?
（1）□ 由税收协定缔约对方符合条件的政府或机构间接提供资金 The loaned monies are indirectly provided by government or institution of the other tax treaty contracting party in
■ 是 Yes □ 否 No
（3）非居民纳税人据以取得该项所得的有关权利或财产是否为获得税收协
定的减免税利益而安排？ With respect to the property or rights from which the non-resident taxpayer
derives the income, have arrangements been made in such a way so as to gain
which such insured loans qualify for benefits under the terms of the treaty
*4．如贷款资金由税收协定缔约对方符合条件的政府或机构间接提供资金 、担保或保险，请填写符合条件的政府或机构全称
Please provide the full name of the qualified government or institution if loans/funds, a guarantee or insurance are indirectly provided by a qualified government or institution of the other tax treaty contracting party
非居民纳税人享受税收协定待遇情况报告表企业所得税C表
非居民纳税人享受税收协定待遇情况报告表（企业所得税C表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form C for Enterprise Income Tax)（享受税收协定财产收益、其他所得条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Capital Gains or Other Income )填表日期：年月日Filling date: Y M D 货币单位：元人民币Currency unit: RMB○自行申报〇扣缴申报〇退税【表单说明】一、本表适用于取得来源于我国的财产收益所得、其他所得，需享受我国签署的避免双重征税协定（含与港澳避免双重征税安排）中的财产收益或其他所得条款的税收协定待遇的企业所得税非居民纳税人。
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、本表可用于自行申报或扣缴申报，也可用于非居民纳税人申请退税。
非居民纳税人自行申报享受协定待遇或申请退税的，应填写本表一式两份，一份在申报享受协定待遇或申请退税时交主管税务机关，一份由非居民纳税人留存；对非居民纳税人来源于中国的所得实施源泉扣缴的，非居民纳税人如需享受税收协定待遇，应填写本表一式三份，一份交由扣缴义务人在扣缴申报时交主管税务机关，一份由扣缴义务人留存备查，一份由非居民纳税人留存。
非居民纳税人享受税收协定待遇情况报告表(企业所得税B表)
（4）作业（包括试运行 作业）全部结束交付使用 日期或预计结束日期
The date of delivery of all the work (including trial work) or the estimated ending date
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4．工程项目分包情况 Project subcontract information
1．非居民纳税人在中国从事工程具体类型（可多选） Types of projects engaged by non-resident taxpayer in China (multiple choices) □ 建筑工地 Building site □ 建筑、装配或安装工程 Construction, assembly or installation project □ 与建筑、装配或安装工程有关的监督管理活动 Supervisory activities in connection with construction, assembly or installation project □ 与建筑、装配或安装工程有关的咨询活动 Consultancy activities in connection with construction, assembly or installation project □ 其他 Others
2．工程项目名称 Name of project
工程项目地点 Location of project
工程项目总承包商名称 Name of general contractor
3．非居民纳税人在境内从事建筑、装配或安装工程，或相关监督管理活动时间情况 Time of construction, assembly or installation project or relevant supervisory activities by non-resident taxpayer in China
(A03060)《非居民纳税人享受税收协定待遇情况报告表(企业所得税A表)》
非居民纳税人享受税收协定待遇情况报告表（企业所得税A表）
Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits
(Form A for Enterprise Income Tax)
（享受税收协定股息、利息、特许权使用费条款待遇适用）
（一）享受股息条款待遇
(I) Claiming Tax Treaty Benefits under the Article of Dividends
1．非居民纳税人类型
Type of non-resident taxpayer
（1）□政府、政府机构
Government or governmental body
□是Yes
□否No
*4．非居民纳税人直接或间接拥有支付股息公司的股份比例合计
Percentage of total share capital held, directly and indirectly, by the non-resident taxpayer in the dividend paying company
非居民纳税人享受税收协定名称
Name of the applicable tax treaty
所得类型
Type of income
○股息Dividends○利息Interest○特许权使用费Royalties
三、扣缴义务人使用信息
III. Information for Use by Withholding Agent
二、非居民纳税人基本信息
II. Basic Information of Non-resident Taxpayer
关于非居民享受税收协定待遇申请资料
关于非居民享受税收协定待遇申请资料时间：2010-8-18 [ 大中小] 浏览次数：[ 打印] [ 关闭] [ 收藏]非居民申请享受税收协定待遇审批申请资料：1、《非居民享受税收协定待遇审批申请表》；2、《非居民享受协定待遇身份信息报告表》（股息、利息、特许权使用费和财产转让所得等需要享受税收协定待遇的提供）；3、缔约国对方主管税务机关出具的居民身份证明（其中：如果属于享受《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》待遇的，还须提供香港税务局商业登记署出具的商业登记册摘录的核证本以及周年申报表）；4、相关合同或协议复印件；5、非居民企业出具的代理事项委托书（非居民企业委托代理人办理申请手续的提供）；6、缔约国对方税务主管当局出具的其属于政府拥有银行或金融机构的证明（凡协定利息条款中规定缔约国对方中央银行、政府拥有的金融机构或其他组织从我国取得的利息应在我国免予征税的，纳税人申请免征利息所得税的提供，但协定有关条文、议定书、会谈纪要或换函等已列名缔约国对方在我国免征利息所得税具体银行、金融机构的无需提供）；7、境内机构外债签约情况表（申请执行税收协定利息条款的提供）；8、非居民企业取得所得的上一年度年度审计报告9、对于执行税收协定股息条款的，还须提交以下信息资料或情况说明：（1）支持税收居民身份证明的税收协定缔约对方国内法律依据和相关事实证据；（2）非居民企业在税收协定缔约对方的纳税情况，特别是与取得由中国居民公司支付股息有关的纳税情况；（3）非居民企业是否构成任一第三方（国家或地区）税收居民；（4）非居民企业是否构成中国税收居民；（5）非居民企业据以取得中国居民公司所支付股息的相关投资（转让）合同、产权凭证、利润分配决议、支付凭证等权属证明；（6）非居民企业在中国居民公司的持股情况；10、非居民企业取得该笔收入的使用用途11、税务机关要求提交的其他资料。
以上资料由非居民企业（或其代理人）向主管税务机关提交，一式两份。
非居民纳税人享受税收协定待遇情况报告表(企业所得税A表)
第 2 页，共 18 页
*7．非居民纳税人是否完全为税收协定缔约对方的政府所有？ Is the non-resident taxpayer wholly-owned by the government of the other tax treaty contracting party?
8．贷款资金是否存在以下情况 Do any of the following circumstances apply in respect of the loaned monies?
4．非居民纳税人直接或间接拥有支付股息公司的股份比例合计 Percentage of total share capital held, directly and indirectly, by the non-resident taxpayer in the dividend paying company
提示：“受益所有人”是指对所得或所得据以产生的权利或财产具有所有权和支配权的人。如果非居民纳税人不是来源于中国的股 人，则不能享受税收协定待遇。 Note: A "beneficial owner" refers to a person that owns and has the right to dispose of the income or the rights or property from which suc is not the beneficial owner of the dividends, interest or royalties sourced in China is not entitled to the tax treaty benefits.
*18．非居民纳税人是否为税收协定缔约对方居民且在缔约对方上市的公司100%直接或间接拥有（不含通过不属于中国居民或 缔约对方居民的第三方国家或地区居民企业间接持有股份的情况）？ Is the non-resident taxpayer held 100%, directly or indirectly, by a resident of the other tax treaty contracting party, which is a listed company in the other tax treaty contracting party as well (indirect shareholdings by residents of a third state or region, other than residents of China or the other tax treaty contracting party, is excluded )?
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2纳税人纳税识别号
Taxpayer's tax
identification
number
3纳税人类型
Type of
taxpayer
5境内联系电话Telephone numberin China6境内邮政编码
Postal code in
China
8境外联系电话Telephone numberin home country9境外邮政编码
Postal code in
home country
10序号No.11项目Item12所得类型Type ofincome13纳税方式Approach oftax payment14支付人或扣缴义务人名称Name of payer orwithholding agent15支付人或扣缴义务人纳税识别号Tax identificationnumber of payer orwitholding agent16申请适用税收协定及条款ApplicableDTA andarticles17是否属于关联交易An associatedtransactionornot18收入额或应纳税所得额Amount of grossincome ortaxable income19减免税额Taxdeductionorexemption20
备注
Additional
information
1纳税人名称
Taxpayer's name
21符合享受税收协定待遇规定
条件的理由
Reasons for enjoying
treatment under DTA
□企业 Enterprise
□个人 Individual
附件 ２
Annex 2
填报日期Date 年 月 日Y/ M/D
Non-resident's claim for treatment under Double Taxation Agreement(DTA) (for approval)
4纳税人境内地址
Address in China
7纳税人境外地址
Address in home
country
非居民享受税收协定待遇审批申请表
⑴
⑵
⑶
⑷
⑸
⑴
⑵
⑶
⑷
⑸
22本次 申请附报资
料清单
List of documents
attached to this
application form
23与本次申请享受
税收协定待遇有关
但以前提交的资料
清单
List of documents
that have been
submitted before
我谨声明以上呈报事项准确无误。I hereby declare that the above information is true and correct.
纳税人印章或签字Stamp or signature of taxpayer： 年 月 日Y/M/D
代理人印章或签字 Stamp or signature of attorney： 年 月 日Y/M/D
24
声 明 Declaration
25纳税人居民身份证明（由纳税人为其居民的缔约对方税务主管当局或其授权代表填写，或另附由该税务主管当局或其授权代表出具的专用证明）
Applicant's Certificate of Resident Status(to be filled out by the competent authority or its authorized representative of the other contracting party of
which the applicant is a resident, or a separate certificate issued by such authority or representative could be attached)
Certification
We hereby certify that (applicant's name) is a resident of (name of the other contracting party)according to the provisions of Paragraph ,of
Article in the (name of law).
Stamp or signature of the competent authority or its authorized representative： Date(y/m/d)
26接受税务机关或其授权人印章或签字：
Stamp or signature of the responsible tax office or its authorized representative
年 月 日Y/M/D
3.本表第12栏中所得类型按所得类型代码填写，各所得类型代码为：营业利润--7；股息--10；利息--11；特许权使用费--12；财产收益--13；独立个人
劳务所得--14；非独立个人劳务所得--15；艺术家或运动员所得--17；退休金--18；支付给学生的教育和培训经费--20；其他所得--21。各所得按适用
的税收协定相应条款规定归类。凡按适用的税收协定相应条款规定不能列入营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立
个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费的，全部归入其他所得。
Choose from the following codes for Blank 8 (Type of income):7 business profit; 10 dividend; 11 interest; 12 royalties; 13 capital gains; 14
independent personal service income; 15 dependent personal service income; 17 income derived by artistes or sportsmen; 18 pensions; 20
payments for students' education or training; 21 other income. All that can not be covered by business profit,dividend, interest, royalties,capital
gains, independent personal service income,dependent personal service income,income derived by artistes or sportsmen,pensions and payments
for students' education or training in accordance with the applicable articles of DTA,shall be characterized as "other income".
4.本表第13栏中纳税方式按类型代号填写，类型代号为：１自行申报；２源泉扣缴。
Choose from the following codes for Blank 13 (Approach of tax payment): 1 Self-declaration; 2 Withholding at source.
5.本表第18栏应优先按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。
Fill in the amount of taxable income in Blank 18. If unable to fill in the amount of taxable income precisely, fill in the amount of gross income.
1.本表适用于提出享受税收协定待遇审批申请的非居民。
This form is applicable to non-resident applying for treatment under DTA.
2.本表第11栏中项目按交易或合同名称填报。
Fill in the name of the transaction or contract in Blank 11.
6.本表第18栏按收入额填报的，本表第19栏中的减免税额按照由收入额推算的应纳税所得额计算，并应在备注栏中说明推算过程。
If the amount of gross income is filled out in Blank 18, the amount of tax deduction or exemption in Blank 19 is calculated on the bisis of taxable
income inferred from the amount of gross income. The process of calculation shall be specified in "Additional information".
填表说明：
Note
7.纳税人全权委托代理人填报本表并附报书面授权委托书的，可不在本表第24栏盖章或签名。
The stamp or signature of taxpayer in Blank 24 is not required if the attorney is fully authorized in written form by the taxpayer.