非居民享受税收协定待遇审批申请表
《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
第 2 页，共 7 页
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
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)
of the other contracting party, whether directly or indirectly
（3）□税收协定缔约对方政府直接或间接全部拥有资本的其他实体
Other entity with all its capital held by the government of the other tax treaty contracting party, whether directly or
which such guaranteed loans qualify for benefits under the terms of the treaty （3）□由税收协定缔约对方符合条件的政府或机构提供保险 Insurance is provided by a government or institution of the other tax treaty contracting party in circumstances in
□ 是 Yes □ 否 No
12．请简要描述据以产生特许权使用费所得的具体权利或财产。 Please give a brief description of the specific right or property from which the royalty income derives.
indirectly
（4）□其他公司
Other companies
（5）□合伙企业
Partnership enterprises
（6）□其他组织类型
请说明 Please specify：_____________________________________________
Other types of entity
非居民享受税收协定的审批需要提供什么材料
⾮居民享受税收协定的审批需要提供什么材料问：⾮居民享受税收协定的审批，需要提供什么材料?
答：根据《福建省国家税务局关于下发<福建省国家税务局涉税业务⼯作规程(2013修订版)>的通知》(闽国税发〔2013〕126号)规定，纳税⼈应提供资料：
(⼀)表格
《⾮居民享受税收协定待遇审批申请表》，2份
(⼆)资料
1.《⾮居民享受税收协定待遇⾝份信息报告表》
2.由税收协定缔约对⽅主管当局在上⼀公历年度开始以后出具的税收居民⾝份证明
3.与取得相关所得有关的产权书据、合同、协议、⽀付凭证等权属证明或者中介、公证机构出具的相关证明
4.⾮居民企业提出享受税收协议股息条款时，还应按照福建省国税局《⾮居民税收管理操作规程(试⾏)》第六⼗⼆条规定，提交：(1)⾮居民企业在中国居民公司取得股息前12个⽉的持股情况证明，如投资转让合同、验资报告、外经贸部门的批准证书等。
(2)境外会计师事务所出具的⾮居民企业上⼀年度的审计报告
5.与享受税收协定待遇有关的其他资料。
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 )?
非居民享受协定待遇身份信息报告表(适用于企业)
非居民享受协定待遇身份信息报告表（适用于企业）Personal Information of non-residnets claiming for treatment under Double Taxation Agreement(DTA)(for enterprise)填报日期 Date 年月日Y/M/D填表说明Note1.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。
非居民享受税收协定待遇汇总表按国别
附件 6 [非居民享受税收协定待遇汇总表（按国别）] 填报单位：所属年度：
1
2
填表要求及说明：1.本表由省级（含计划单列市）或省级以下国家税务局或地方税务局逐级向上填报。
2.各省级税务机关应于每年三月底前汇总填报本表，并随协定执行情况报告一并上报总局。
3.本表第1行营业利润至第9行其他所得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。
4.本表第1行营业利润至第9行其他所得的各项所得归类按适用的税收协定相应条款规定执行，但营业利润包
括适用税收协定一般营业利润条款和表演家、运动员等特殊条款的营业利润；独立个人劳务所得包括适用税收
协定一般独立个人劳务条款和表演家、运动员等特殊条款的独立个人劳务所得；非独立个人劳务所得包括适用
税收协定一般非独立个人劳务条款和表演家、运动员等特殊条款的非独立个人劳务所得。
同一所得类型中含有
3
适用两条或两条以上税收协定待遇的，应在备注中详细说明享受每条税收协定待遇的收入或应纳税所得金额及减免税额。
5.以万元为单位填报金额。
4。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
非居民享受税收协定待遇审批申请表
Non-resident's claim for treatment under Double Taxation
Agreement(DTA) (for approval)
填报日期Date 年月日Y/ M/D
1纳税人名称Taxpayer' s name 2纳税人
纳税识别
号
Taxpayer's
tax
identificat
ion
number
3纳税人
类型
Type of
taxpayer
□企业Enterprise
□个人Individual
4纳税人境内地址Address in China 5境内联
系电话
Telephone
number in
China
6境内邮
政编码
Postal
code in
China
7纳税人境外地址Address in home country
8境外联
系电话
Telephone
number in
home
country
9境外邮
政编码
Postal
code in
home
country
10 序号No . 11
项
目
Item
12
所得
类型
Type of
income
13
纳税方
式
Approach
of tax
paymen t
14
支付人
或扣缴
义务人
名称
Name of
payer or
withholdi
ng agent
15
支付人或
扣缴义务
人纳税识
别号
Tax
identificatio
n number of
payer or
witholding
agent
16
申请适用
税收协定
及条款
Applicable
DTA and
articles
17
是否属于
关联交易
An
associated
transactiono
r not
18
收入额
或应纳
税所得
额
Amount
of gross
income or
taxable
income
19
减免税
额
Taxdeduc
tion or
exemptio
n
20
备注
Additional
information
21符合享受税收协定待遇规定条件的理由
Reasons for enjoying treatment under DTA
22本次申请附报资料清单List of documents attached to this application form ⑴⑵⑶⑷⑸
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 ⑴⑵⑶⑷⑸
24
声明
Declaration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
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主管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
填表说明：
Note
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".
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.。