非居民享受税收协定待遇审批申请表

非居民享受税收协定待遇身份信息报告表(适用于个人)

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".
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
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
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)

《非居民纳税人享受协定待遇信息报告表》(附填表说明)

A06907《非居民纳税人享受协定待遇信息报告表》
【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.

非居民享受税收协定待遇备案报告表共21页word资料

附件１非居民享受税收协定待遇备案报告表Annex 1Non-resident's claim for treatment under Double Taxation Agreement (DTA) (for record)第 1 页第 2 页第 3 页填表说明：Note第 4 页1.本表适用于需要享受备案类税收协定待遇的非居民。

This form is required for non-residnets claiming for treatment under DTA by record.2.本表第10栏中“任何第三方税收居民”是指在任何第三方除仅因来源于该方的所得或坐落于该方的财产而在该方负有纳税义务外，还负有其他纳税义务的人。

"Fiscal resident in a jurisdiction other than China & the other contracting party" in Blank 10 refers to a taxpayer that has tax payment obligations in that jurisdiction not only for income arising therefrom or for ownership of property situated therein.3.本表第13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 13.4.本表第14栏中所得类型按所得类型代号填写，各所得类型代号为：１营业利润；２股息；３利息；４特许权使用费；５财产收益；６独立个人劳务所得；７非独立个人劳务所得；８其他所得。

各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。

74bad0169af3407286d9d19e690458f3

（1）□ 由缔约对方政府或其地方当局资金或它们的公共基金资助请说明资助者名称 Substantially supported by the Contracting State or other local authorities thereof, or public funds establised by them. Please indicate the name of the sponsor
Pensions Government service Teachers and researchers
○ 学生
Students
○ 国际运输
International transport
第 1 页，共 9 页
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
扣缴义务人纳税人识别号
Tax identification number of withholding agent
非居民纳税人中文名称 Chinese name of non-resident taxpayer
other Contracting State?
□是 Yes □否 No
5．该报酬是否由为税收协定缔约对方居民的雇主设在中国的常设机构或固定基
地负担？
□是 Yes
Is the remuneration borne by a permanent establishment or a fixed base which the □否 No
Is the remuneration in respect of services rendered to the government or political subdivision or a local authority of the other Contracting State?

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

非居民享受税收协定待遇申报资料清单

附件2
非居民享受税收协定待遇申报资料清单
填报企业盖章：纳税人名称纳税人识别号 ቤተ መጻሕፍቲ ባይዱ缴义务人名称扣缴义务人识别号合同名称合同编号
报送资料明细
序号 1、 2、 3、 4、 5、 6、 7、 8、 9、 10、 11、 12、 13、提交的其他材料可在第7行开始填列，如涉及受益所有人判定的股息、利息、特许备注：权使用费条款必须提交证明受益所有人身份的相关材料。企业联系人：联系电话：受理人：受理时间：本表一式两份，用于申报税收协定待遇时提交资料使用。申报完成后，一份纳税人或扣缴义务人留存，一份税务机关留存。资料名称《中华人民共和国扣缴企业所得税报告表》（必报）《非居民纳税人税收居民身份信息报告表》（必报）《非居民纳税人享受税收协定待遇情况报告表》（必报）税收居民身份证明（必报）非居民委托授权书（必报）合同或协议（必报） o o o o o o

非居民享受税收协定待遇待遇审批结果通知单

附件3：
非居民享受税收协定待遇待遇审批结果通知单
：
你公司提供的资料收悉。

（非居民企业）从（居民企业）取得的收入，依据中华人民共和国同签订的《避免双重征税和防止偷漏税的协定》（安排）第条第款，经审核决定：。

税务机关（章）
年月日
告知事项：享受税收协定优惠待遇的纳税人，其减税、免税条件发生变化的，应当自发生变化之日起15日内向主管税务机关书面报告；不再符合减税、免税条件的，应当依法履行纳税义务；未依法纳税的税务机关应当予以追缴。

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。

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-国税发[2009]124号

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)》的通知制定机关国家税务总局公布日期2009.08.24施行日期2009.10.01文号国税发[2009]124号主题类别税收征管效力等级部门规范性文件时效性现行有效正文：---------------------------------------------------------------------------------------------------------------------------------------------------- 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（国税发[2009]124号）各省、自治区、直辖市和计划单列市国家税务局、地方税务局：为了规范和加强非居民享受税收协定待遇的管理工作，税务总局制定了《非居民享受税收协定待遇管理办法（试行）》，现印发给你们，请遵照执行。

附件：1.非居民享受税收协定待遇备案报告表2.非居民享受税收协定待遇审批申请表3.非居民享受协定待遇身份信息报告表（适用于企业）4.非居民享受税收协定待遇身份信息报告表（适用于个人）5.非居民享受税收协定待遇审批执行情况报告表6.非居民享受税收协定待遇汇总表国家税务总局二○○九年八月二十四日非居民享受税收协定待遇管理办法（试行）第一章总则第一条为了规范和加强非居民享受税收协定待遇的管理，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》（以下称征管法）及其实施细则（以下统称国内税收法律规定）和中华人民共和国政府对外签署的避免双重征税协定（含与香港、澳门特别行政区签署的税收安排，以下统称税收协定）的有关规定，制定本办法。

第二条在中国发生纳税义务的非居民需要享受税收协定待遇的，适用本办法，税收协定国际运输条款规定的待遇除外。

本办法所称税收协定待遇是指按照税收协定可以减轻或者免除按照国内税收法律规定应该履行的纳税义务。

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)——(工商税务,通知书)

【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。

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。

三、本表第一部分由扣缴义务人填写，如非居民纳税人自行申报纳税则无需填写。

本表其余部分由非居民纳税人填写。

非居民纳税人填报本表时可根据需要增加附页。

四、本表第三部分“享受财产收益条款待遇（扣缴义务人使用信息）”、第五部分“享受其他所得条款待遇”用于在源泉扣缴情况下，扣缴义务人核对非居民纳税人是否符合享受协定待遇条件；其他部分用于税务机关采集管理信息。

五、非居民纳税人应如实完整填写本表所列问题。

如非居民纳税人没有问题所列情况，请在表格中填“无”。

本表所列选择题，请非居民纳税人在符合自身情况的选项对应的□或○中打勾“√”。

带有*标识的题目，请具有题目所描述情况的非居民纳税人填写，与题目所描述情况不符的非居民纳税人无需填写。

六、本表采用中英文双语制作，如中英文表述不一致，以中文为准。

如无特别说明，应使用中文填写。

七、本表各栏填写如下：（一）扣缴义务人基本信息1.扣缴义务人名称：由扣缴义务人填写税务登记证所载扣缴义务人的全称。

2.扣缴义务人纳税人识别号：由扣缴义务人填写扣缴义务人税务登记证上注明的“纳税人识别号”。

（二）非居民纳税人基本信息3.非居民纳税人中文名称：填写非居民纳税人在中国境内的中文全称。

4.非居民纳税人在居民国（地区）名称：填写非居民纳税人在其居民国（地区）的英文全称。

《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)》

A03062《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）》【分类索引】➢业务类别税收优惠➢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〈非居民纳税人享受税收协定待遇管理办法〉的公告》（国家税务总局公告2015年第60号）【表单】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国家税务总局监制【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。

非居民纳税人享受税收协定待遇情况报告表(企业所得税D表)——(工商税务,报告书)英文

Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form D for Enterprise Income Tax)(Applicable to Tax Treaty Benefits under the Article of International Transport or Treaty Benefits under International Transport Agreement)Filling date:____Y____M____D Currency unit：RMB【表单说明】I.This form is applicable to non-resident enterprise income taxpayer who receives international transport income sourced in China,and claims treaty benefits under the article of international transport of a Double Taxation Agreement(DTA,including the DTAs with Hong Kong and Macau Special Administrative Regions)or an International Transport Agreement(ITA)signed by China.II.This form can be used for self-declaration or withholding declaration,as well as for the non-resident taxpayer’s application for tax refund.The non-resident taxpayer initiating the self-declaration for claiming tax treaty or international transport agreement benefits,or applying for tax refund,shall complete two copies of the form:one form is to be submitted to the in-charge tax authority at the time of such declaration or application,and the other form is to be kept by the non-resident taxpayer.Where the non-resident taxpayer’s China sourced income is subject to withholding tax,administered at source or by means of a designated withholding agent,and the non-resident taxpayer is entitled to tax treaty or international transport agreement benefits,the latter shall complete three copies of the form:one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration,one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer.III.Part I of the form shall be filled in by the withholding agent,and will not be required in the case of self-declaration.The rest of the form shall be filled in by the non-resident taxpayer.When filling in the form,the non-resident taxpayer can attach separate sheets to theform if necessary.IV.The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form.Please write“N/A”in the form if a situation described in a question is not applicable for a non-resident taxpayer.For a multiple-choice question,please mark“√”in a corresponding box(“□”)or circle(“○”)for a choice that fits a non-resident taxpayer’s situation.If a non-resident taxpayer’s situation falls into the description of a question marked with“*”,answers shall be provided;otherwise,it can be skipped.V.This form is prepared in Chinese and English.In case of divergence in the two languages,the Chinese text shall prevail.Unless otherwise stated,it shall be completed in Chinese.VI.Instructions on how to fill in each item are as follows:(I)Basic Information of Withholding AgentName of withholding agent:The withholding agent should provide its full name as shown in its tax registration certificate.Tax identification number of withholding agent:The withholding agent should provide its identification number as shown in the tax registration certificate.(II)Basic Information of Non-resident TaxpayerChinese name of non-resident taxpayer:Fill in the full Chinese name used by the non-resident taxpayer in China.Name of non-resident taxpayer in resident state(region):Fill in the full English name of the non-resident taxpayer which is used in the non-resident taxpayer’s state(region)of residence.Type of applicable agreement:Please select based on the type of applicable tax treaty or ITA to be enjoyed,and fill in Part III or Part IV accordingly.(III)Information Related to Entitlement to the Benefits under Tax TreatyQuestion 2,“Please describe the international transport activities undertaken by non-resident taxpayer.If the income obtained by the non-resident taxpayer contains the income arising from the activities affiliated to the international transport,please describe the types of activities affiliated to the international transport in detail.”:For example,income derived from engaging in freight transport by ship,income derived from engaging in passenger transport by ship,rental income derived from leasing ships on charter fully equipped,rental income derived from leasing ships on a bare boat basis,rental income derived from lease of container,income derived rom selling passenger tickets for others,income derived from transporting passengers from downtown to airport,etc.Question 4,“The situation of transport routes and ports of call alongside”:Please list out the operation routes and all the ports of call where the passengers,goods and mails are transported within the territory of China.(IV)Information Related to Entitlement to the Benefits under Other International Transport AgreementQuestion 5,“The name of the applicable ITA”:Please fill in the full name of applicable ITA.Question 6,“Please list out the relevant article under which the taxpayer would be entitled to enjoy the treatment under ITA”:Please specify the name of the article and its serial number as well as quote the content of relevant articles.Question 7,“Please briefly state the facts based on which the taxpayer could claim for the treatment under ITA”:Please fill in the specific facts based on which the taxpayer could be entitledto enjoy relevant ITA.Question 8,“The situation of transport routes and ports of call alongside”:Please list out the operation routes and all the ports of call where the passengers,goods and mails were transported within the territory of China.(V)Income Received of the Same Type and Benefits Claimed under Tax Treaty or ITA by Non-resident TaxpayerQuestion 9,“Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”:If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years,and this is under the jurisdiction of a different in-charge tax authority,“Yes”shall be selected,and Question 10 and 11 shall be answered.Please specify all tax treaty or international transport agreement benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 11.Supporting materials can be attached separately.(VI)List of Documents AttachedNon-resident taxpayer can provide,on a voluntary basis,other materials to justify the non-resident taxpayer’s entitlement to the tax treaty or international transport agreement benefits.When providing such materials,please identify all of them on the list.(VII)Additional NotesNon-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority and may be beneficial to justify thenon-resident taxpayer’s entitlement to the tax treaty or international transport agreement benefits.Please specify the special situations in the additional notes,if any.(VIII)DeclarationThe declaration shall be sealed by the non-resident taxpayer,and/or signed by the legal representative or authorized representative of the non-resident enterprise,and the date of the statement shall be provided.VII.Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.来源:/ws/detail15234.html。

会计实务：非居民享受税收协定待遇的审批和备案

非居民享受税收协定待遇的审批和备案办理地点：办税服务厅申请条件：本涉税指南适用于：非居民需要享受税收协定待遇的，应按照《非居民享受协定待遇管理办法（试行）》办理审批和备案手续。

提交资料清单：审批类事项要求提供以下资料：1.《非居民享受税收协定待遇审批申请表》，一式3份（可通过办税服务厅或登录甘肃省国家税务局网站下载打印此表）；2.《非居民享受税收协定待遇身份信息报告表》，一式3份（可通过办税服务厅或登录甘肃省国家税务局网站下载打印此表）；3.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原件及复印件；4.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原件及复印件；中介机构必须为国家税务总局或甘肃省国家税务局、甘肃省地方税务局批准成立的有鉴证资质的税务师事务所；5.相关合同一份，原件为英文的应要求非居民企业提供具有与英文原件同等法律效力的中文译本；6.在按前款规定提交资料时，非居民可免予提交已经向主管税务机关提交的资料，但应在《审批表》中第23栏依次填写已交资料，并出示上次申请时收到的文书受理回执。

注：附列资料3、4、5、6报送一式2份。

备案类事项要求提供以下资料：1.《非居民享受税收协定待遇备案报告表》一式3份（可通过办税服务厅或登录甘肃省国家税务局网站下载打印此表）；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原件及复印件；3.有关合同一份，英文原件需翻译成中文。

有其他需要说明的，可附书面说明一份。

注：上述附列资料2、3报送一式2份。

办理时限：提供资料完整、文书填写规范且符合法定形式的，自受理之日起按照以下期限进行流转审批：（1）由县、区级及以下税务机关负责的，20个工作日；（2）由地、市级税务机关负责的，30个工作日；（3）由省级税务机关负责的，40个工作日。

在规定期限内不能做出决定的，经有权审批的税务机关负责人批准，可以延长10个工作日，并将延期理由告知纳税人。

非居民纳税人享受税收协定待遇情况报告表(利息)

附件 3 Appendix 3
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） (Applicable to Tax Treaty Benefits under Articles of Dividends, Interest or Royalties) 填表日期： Filling date: ○ 自行申报 Self-declaration √ 扣缴申报 Withholding declaration 年月日 Y M D ○ 退税 Tax refund 货币单位：元人民币 Currency unit: RMB
ABC有限公司 ABC Co., Ltd.
二、非居民纳税人基本信息 II. Basic Information of Non-resident Taxpayer 非居民纳税人在中国的纳税人识别号 900001（临时纳税人识别号） Tax identification number of non-resident taxpayer in China 非居民纳税人在居民国（地区）纳税人识别号 Tax identification XYZ001 number of non-resident taxpayer in resident state (region)
非居民纳税人中文名称 XYZ有限公司 Chinese name of nonresident taxpayer
非居民纳税人在居民国（地区）的名称 Name of non-resident XYZ Ltd. taxpayer in resident state (region)

非居民享受税收协定待遇审批申请表

附件２非居民享受税收协定待遇审批申请表Annex 2Non-resident's claim for treatment under Double Taxation Agreement(DTA) (for approval)填表说明：Note1.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 11.3.本表第12栏中所得类型按所得类型代号填写，各所得类型代号为：１营业利润；２股息；３利息；４；特许权使用费；５财产收益；６独立个人劳务所得；７非独立个人劳务所得；８其他所得。

各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Choose from the following codes for Blank 12 (Type of income):1.business profit; 2 dividend; 3 interest; 4 royalties; 5 capital gains; 6 independent personal service income; 7 dependent personal service income; 8 other income. The income categorization is made in accordance with the applicable articles of DTA. Business profit includes the business profit stipulated both in the Business Profit Article and other articles such as Artistes and Sportsmen. Independent personal service income includes the service income stipulated both in the Independent Personal Services Article and other articles such as Artistes and Sportsmen. Dependent personal service income includes the service income stipulated both in the Dependent Personal Services Articles or income from Employment and other articles such as Artistes and Sportsmen.。

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）(Applicable to Tax Treaty Benefits under Articles of Dividends, Interest or Royalties)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○扣缴申报○退税Self-declaration Withholding declaration Tax refund国家税务总局监制【表单说明】一、本表适用于取得来源于我国的股息、利息、特许权使用费所得，需享受我国对外签署的避免双重征税协定（含与港澳避免双重征税安排）中股息、利息、特许权使用费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 dividends, interest or royalties sourced in China, and claims tax treaty benefits under the article of dividends, interest or royalties of a Double Taxation Agreement (DTA) 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。

税收协定待遇审批报送材料说明

税收协定待遇审批报送材料说明：附件2非居民享受税收协定待遇审批申请表-----填表说明（两份，要求调整为纵向，前26项要求在一张纸上，可从税务所拷贝表样）1、纳税人名称：中英文填写外国企业名称2、纳税人纳税识别号：在外国境内的识别号如没有请填写“无”3、纳税人类型：按实际情况在方格中打钩4、纳税人境内地址：如纳税人在中国境内设立分支或常设机构，请以中英文的形式如实填写；如果在中国境内未设立分支或常设机构的请填写“无”5、境内联系电话：设立在中国境内的分支或常设机构的电话，如没有请填写“无”6、境内邮政编码：设立在中国境内的分支或常设机构的邮编，如没有请填写“无”7、纳税人境外地址：纳税人在境外的实际经营地址，请以中英文填写8、境外联系电话：纳税人在境外的实际经营地址的联系电话9、境外邮政编码：纳税人在境外的实际经营地址的邮政编码；如没有请填写“无”10、序号：填写阿拉伯数字11、项目：按交易或合同名称填写12、所得类型：本表第12栏中所得类型按所得类型代号填写，各所得类型代号为：１营业利润；２股息；３利息；４；特许权使用费；５财产收益；６独立个人劳务所得；７非独立个人劳务所得；８其他所得。

各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13、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。

14、支付人或扣缴义务人名称：请以中英文填写15、支付人或扣缴义务人纳税识别号：国税纳税识别号如：110105XXXXXXXXX16、申请适用税收协定及条款：中国与缔约国签订的税收协定具体名称及条款17、是否属于关联交易：与合同的签署方是否属于关联企业，请按实际情况填写“是“或”“否”18、收入额或应纳税所得额：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。

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。