非居民纳税人享受税收协定待遇情况报告表
A03059《非居民纳税人享受税收协定待遇情况报告表(个人所得税D表)》(填写样例)
A03059《非居民纳税人享受税收协定待遇情况报告表（个人所得税D 表）》非居民纳税人享受税收协定待遇情况报告表（个人所得税D表）Reporting Form for Non-resident Taxpayer Claiming Tax TreatyBenefits(Form D for Individual Income Tax)（享受非独立个人劳务、演艺人员和运动员、退休金、政府服务、教师和研究人员、学生条款，或国际运输协定待遇适用）(Applicable to Tax Treaty Benefits under the Article of Dependent Personal Services, Artistes and Sportsmen, Pensions, Government Service, Teachers and Researchers or Students, or Treaty Benefits under International Transport Agreement)填表日期：20XX年X月X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Self-declaration Withholding declaration Tax refund （据实勾选）一、扣缴义务人基本信息Ⅰ.Basic Information of Withholding Agent扣缴义务人名称Name of withholding agent XX市XX公司扣缴义务人纳税人识别号Taxidentificationnumber ofwithholdingagent9144XXXXXXXXXXXXXX二、非居民纳税人基本信息Ⅱ.Basic Information of Non-resident Taxpayer非居民纳税人中文名称Chinese name ofnon-resident taxpayer XXX非居民纳税人在居民国（地区）姓名Name ofnon-residenttaxpayer inresident state(region)XXXXXX非居民纳税人身份证件类型Type of ID certificate 护照/......非居民纳税人身份证件号码Number of IDcertificateXXXXXXX非居民纳税人享受税收协定或国际运输协定名称Name of the applicabletax treaty orinternational transportagreementXXXXXXX所得类型（据实勾选）Type of Income ○非独立个人劳务 Dependent personal services ○演艺人员和运动员 Artistes and sportsmen○退休金 Pensions○政府服务 Government service○教师和研究人员 Teachers and researchers○学生 Students○国际运输 International transport三、扣缴义务人使用信息Ⅲ.Information for Use by Withholding Agent(一)享受非独立个人劳务（受雇所得）条款待遇(Ⅰ) Claiming Tax Treaty Benefits under the Article of Dependent Personal Services (Income from Employment)1．该所得是否为从事受雇活动取得的报酬，而不属于应适用税收协定董事费、演艺人员和运动员、退休金、政府服务、教师和研究人员、学生条款的所得？Is the remuneration derived in respect of an employment, but not covered by the articles of directors' fees, artistes and sportsmen, pensions, teachers and researchers, and students?□是 Yes □否 No （据实勾选）2．该所得是否为在缔约对方企业经营国际运输的船舶、飞机、或陆运车辆上从事受雇活动取得的报酬？Is the remuneration derived in respect of an employment exercised aboard a ship, aircraft or land vehicle operated in international traffic by an enterprise of the other Contracting State?□是请填写交通工具具体类型 Yes. Please indicate the specific type of the traffic vehicle□否 No（据实勾选）*非居民纳税人从事受雇活动的国际运输交通工具的具体类型Please specify the type of vehicle of internationaltraffic in which the non-resident taxpayer carries outemployment activitiesXXXXX3．非居民纳税人在中国境内停留时间情况Duration of the non-resident taxpayer's presence in China（1）上一公历年度在中国境内实际停留时间Actual presence period in China in the last calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days present in China20XX年X月X日20XX年X月X日XX天……（2）本年度在中国境内实际停留时间或预计停留时间Actual or estimated presence period in China in the current calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days present in China20XX年X月X日20XX年X月X日XX天……（3）下一公历年度在中国境内预计停留时间 Estimated presence period in China in the next calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days present in China20XX年X月X日20XX年X月X日XX天……4．该报酬是否由为税收协定缔约对方居民的雇主支付或代表该雇主支付？Is the remuneration paid by, or on behalf of, an employer who is a resident of the other Contracting State?□是 Yes □否 No （据实勾选）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？Is the remuneration borne by a permanent establishment or a fixed base which the employer of the other Contracting State has in China?□是 Yes □否 No （据实勾选）(二)享受演艺人员和运动员条款待遇(Ⅱ)Claiming Tax Treaty Benefits under the Article of Artistes and Sportsmen6．非居民纳税人的职业Occupation of thenon-resident taxpayerXXXX7．非居民纳税人从事的活动属于以下哪种情况（据实勾选）Type of activities exercised by the non-resident taxpayer（1）□政府间文化交流计划 Cultural exchange program agreed upon by the governments of both Contracting States请说明文化交流计划名称 Please indicate the name of the cultural exchange program（2）□政府间体育交流计划 Sports exchange program agreed upon by the governments of both Contracting States请说明体育交流计划名称 Please indicate the name of the sports exchange program（3）□其他 Others*交流计划名称Name of theexchange programXXXXXXX8．非居民纳税人在中国开展活动的政府资助情况（据实勾选）Information of government supporting on the activities exercised by the non-resident taxpayer in China（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（2）□由中国政府资金或公共资金资助请说明资助者名称Substantially supported by Government of China, or its public funds Please indicate the name of the sponsor（3）□其他 Other cases*资助者名称Name of the sponsor(三)享受退休金条款待遇(Ⅲ)Claiming Tax Treaty Benefits under the Article of Pensions9．退休金支付人名称Name of pension payerXXXXX10．退休金是否根据缔约对方社会保障制度或公共保险制度支付？Are the pensions made by the other Contracting State under its social security system or public welfare plan?□是 Yes □否 No （据实勾选）11．非居民纳税人在中国居住或计划居住时间Actual or estimated residence period in China of the non-resident taxpayer开始在中国居住时间Starting date 20XX年X月X日结束或计划结束在中国居住时间Ending orestimatedending date20XX年X月X日(四)享受政府服务条款待遇(Ⅳ)Claiming Tax Treaty Benefits under the Article of Government Services12．非居民纳税人是否向缔约对方政府或其行政区或地方当局提供服务而取得该报酬？Is the remuneration in respect of services rendered to the government or political subdivision or a local authority of the other Contracting State?□是请说明所服务机构名称 Yes. Please indicate the name of the government institution□否 No（据实勾选）*非居民纳税人所服务的政府机构名称Name of thegovernment institutionXXX13．非居民纳税人取得所得是否为退休金？Shall the income received by the non-resident taxpayer be regarded as a pension?□是请回答下一问题Yes. Please answer the next question.□否 No（据实勾选）*该退休金是否是由缔约国一方政府、行政区、地方当局支付的或者从其建立的基金中支付的？Is the pension paid by, or out of funds created by, the government or a political subdivision or a local authority of the other Contracting State?□是 Yes □否 No （据实勾选）14．该所得是否因非居民纳税人向缔约对方政府或其地方当局举办的事业提供服务而取得？Is the income derived in respect of services rendered in connection with a public institution established by the government or a political subdivision or a local authority of the other Contracting State?□是 Yes □否 No （据实勾选）*15．如非居民纳税人需享受的税收协定有特殊规定且非居民纳税人需享受该特殊性条款，请引述该法律条文并说明非居民纳税人符合享受该条款待遇的事实情况。
《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.
A03058《非居民纳税人享受税收协定待遇情况报告表(个人所得税C表)》(填写样例)
A03058《非居民纳税人享受税收协定待遇情况报告表（个人所得税C 表）》非居民纳税人享受税收协定待遇情况报告表（个人所得税C表）Reporting Form for Non-resident Taxpayer Claiming Tax TreatyBenefits(Form C for Individual 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 CapitalGains or Other Income)填表日期：20XX年X月X日Filling date： Y M D 货币单位：元人民币Currency unit: RMB〇自行申报〇扣缴申报〇退税Self-declaration Withholding declaration Tax refund（据实勾选）一、扣缴义务人基本信息I. Basic Information of Withholding Agent扣缴义务人名称Name of withholding agent XX市XX公司扣缴义务人纳税人识别号Taxidentificationnumber ofwithholdingagent9144XXXXXXXXXXXXXX二、非居民纳税人基本信息II. Basic Information of Non-resident Taxpayer非居民纳税人中文名称Chinese name ofnon-resident taxpayer XXX非居民纳税人在居民国（地区）姓名Name ofnon-residenttaxpayer inresident state(region)XXXXXX非居民纳税人身份证件类型Type of ID certificate 护照/......非居民纳税人身份证件号码Number of IDcertificateXXXXXX非居民纳税人享受税收协定名称Name of theapplicabletax treatyXXXXXX 享受税收协定待遇条款Name of the applicable article○财产收益○其他所得Capital gains Other income （据实勾选）三、享受财产收益条款待遇（扣缴义务人使用信息）III. Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)请选择所转让财产类型（据实勾选）Please select the type of alienated property（1）□位于中国的不动产Immovable property situated in China（2）□非居民纳税人设在中国的常设机构或固定基地营业财产部分的动产Movable property forming part of the property of a non-resident taxpayer's permanent establishment or fixed base in China（3）□从事国际运输（海运、空运、陆运）的船舶、飞机、陆运车辆、国际运输中使用的集装箱，或属于经营上述船舶、飞机、陆运车辆、集装箱的动产Ships, aircraft or land vehicles operated in the international traffic (marine traffic, air traffic or land traffic), containers used in the international traffic, or movable property pertaining to the operation of such ships, aircrafts, land vehicles or containers（4）□公司股份、参股或其他权利取得的利益Shares, participation or other rights in the capital of a company （5）□合伙企业或信托中的利益Interests in a partnership or trust（6）□其他财产Other type of property（一）转让从事国际运输（海运、空运、陆运）的船舶、飞机、陆运车辆、国际运输中使用的集装箱，或属于经营上述船舶、飞机、陆运车辆、集装箱的动产（I） Alienation of Ships, Aircraft or Land Vehicles Operated in the International Traffic (Marine Traffic, Air Traffic or Land Traffic) , Containers Used in the International Traffic, or Movable Property Pertaining to the Operation of Such Ships, Aircraft, Land Vehicles or Containers1．请说明所转让财产具体类型Please indicate the specific type ofalienated propertyXXX（如实填写）（二）转让公司股份、参股或其他权利取得的利益（II） Alienation of Shares, Participation or Other Rights in the Capital of a Company2．被转让公司股份是否为证券交易所上市的股票？Are the alienated shares listed in stock exchanges?□是请填写具体上市信息 Yes. Please fill in specific information of listing status□否 No （据实勾选）证券交易所名称Name of stock exchange XXXXX上市股票代码Stock codeXXXXX3．被转让公司的财产的不动产构成情况Composition of immovable property in assets of the alienated company（1）被转让公司直接持有位于中国的不动产占总资产比例Percentage of immovable property which is situatedin China and directly owned by the alienated company inits total assetsXX%（2）被转让公司直接或间接持有位于中国的不动产占总资产比例Percentage of immovable property which is situatedXX%in China and directly or indirectly owned by the alienated company in its total assets（3）在转让之前的36个公历月份内（不含转让当月）是否曾出现被转让公司直接或间接持有位于中国的不动产价值占公司全部财产价值的比率在50%以上的情况?Is the immovable property which is situated in China and directly or indirectly held by the alienated company of at least 50% of the total asset, at any time during the 36 month period preceding such alienation (excluding the month of alienation)?□是 Yes □否 No （据实勾选）4．持有被转让公司股份情况Information of shareholdings in the alienated company directly or indirectly owned by the non-resident taxpayer（1）转让前直接持股比例Percentage of direct shareholdings before thealienationXX%（2）转让后直接持股比例Percentage of direct shareholdings after thealienationXX%（3）转让前，非居民纳税人是否有通过其他名义参与人持有被转让公司股份，且非居民纳税人对该股份享有排他性资本参与利益，并实质承担资本参与风险？Before the alienation, does the non-resident taxpayer hold any share in the alienated company through other nominee participants, having exclusive participating interests and taking substantial participating risks?□是 Yes □否 No （据实勾选）（4）转让前，非居民纳税人是否通过具有10%以上（含10%）直接资本关系的单层或多层公司或其他实体间接参与该被转让公司的资本？Before the alienation, does the non-resident taxpayer indirectly participate in any capital of the alienated company via one or multiple tier companies or other entities within which it owns a direct capital participation of 10% or above?□是 Yes □否 No （据实勾选）（5）转让前，与非居民纳税人具有显著利益关系的关联集团内其他成员，是否在该被转让公司直接参与或者通过具有10%以上（含10%）直接资本的单层或多层公司或其他实体间接参与该被转让公司的资本？Before the alienation, does a related party which has a substantial interest in or connection with thenon-resident taxpayer indirectly participate in the capital of the alienated company via one or multiple tier□是 Yes □否 No （据实勾选）companies or other entities which it owns direct capitalparticipation of 10% or above?（6）转让前关联集团持股合计比例Total percentage of shareholdings owned by the groupcomprised of qualified related parties before thealienation计算公式：所求比例=（1）直接持股比例+（3）通过其他名义参与人持股比例+（4）通过其他公司或实体间接持股比例+（5）关联集团内其他成员直接或间接持股比例Calculation formula: Total percentage = (1) Percentage ofdirect shareholdings + (3)Percentage of indirectshareholdings via other nominee participants + (4)Percentage of indirect shareholdings via other qualifiedcompanies and entities + (5) Percentage of direct orindirect shareholdings owned by qualified related partiesXX%*（7）如果关联集团合计持股比例低于25%（不含25%），转让行为发生前12个月内关联集团持股比例是否曾经达到25%或以上（含25%）？If the total percentage of shareholdings owned by the group comprised of qualified related parties before the alienation is less than 25% (excluding 25%), does such percentage ever reach 25% or more (including 25%) at any time during the 12 month period preceding the alienation?□是 Yes □否 No （据实勾选）（三）转让合伙企业或信托中的利益(III) Alienation of Interests in a Partnership or Trust5．被转让合伙企业或信托的财产的不动产构成情况Composition of immovable property in assets of the alienated partnership or trust （1）被转让合伙企业或信托直接持有位于中国的不动产占总资产比例Percentage of immovable property which is situatedin China and directly owned by the alienated partnershipor trust in its total assetsXX%（2）被转让合伙企业或信托直接或间接持有位于中国的不动产占总资产比例Percentage of immovable property which is situatedin China and directly or indirectly owned by the alienatedpartnership or trust in its total assetsXX%（3）在转让之前的36个公历月份内（不含转让当月）是否曾出现被转让合伙企业或信托直接或间接持有位于中国的不动产价值占合伙企业或信托全部财产价值的比率在50%以上的情况？Is the immovable property which is situated in China and directly or indirectly held by the alienated partnership or trust of at least 50% of the its total asset, at any time during the 36 month period preceding such alienation (excluding the month of alienation)?□是 Yes □否 No （据实勾选）（四）转让其他财产(IV) Alienation of Other Type of Property6．请简要说明“其他财产”的具体类型Please briefly indicate the specific type of property.XXX（如实填写）（五）其他信息(V) Other Information7．请简要说明非居民纳税人认为应享受财产收益条款税收协定待遇的其他法律依据、事实情况或理由Please briefly indicate other legal basis, facts or reasons provided by thenon-resident taxpayer to support the non-resident taxpayer's claiming for tax treaty benefits under article of capital gains.8．享受财产收益条款收入总额Total amount of income under tax treaty treatment ofthe article of capital gainsXXX.XX成本费用扣除总额Total amount of deductible costs and expensesXXX.XX享受财产收益条款减免税额Total amount of tax reduction or exemption under taxtreaty treatment of the article of capital gainsXXX.XX四、享受财产收益条款待遇（税务机关管理使用信息）IV. Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Tax Authorities)9．非居民纳税人的居民国（地区）对此项财产收益所得所征所得税税率（免税或不征税请填"0"）Applicable income tax rate for this capital gain incomein the resident state (region) of the non-residenttaxpayer (Please fill in "0" for the case of tax exemptionor non-taxation)XX%*10．非居民纳税人持股情况具体信息Detailed information on shareholdings owned by the non-resident taxpayer（1）第4题（3）中所述其他名义参与人信息Information of the other nominee participants referred in item 3 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany居民国（地区）Residentstate(region)与非居民纳税人关系Relationship with thenon-resident taxpayer1 XXX XX%XX国（地区）XXX2 ……3（2）第4题（4）中所述公司或其他实体信息Information of the companies and other entities referred in item 4 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany非居民纳税人通过该公司或其他实体持有被转让公司股份比例Percentage ofshareholdings inalienated company ownedby the non-residenttaxpayer via othercompanies or entities居民国（地区）Resident state（region）1 XXX公司XX%XX%XX国（地区）2 ……3（3）第4题（5）中所述关联集团内其他成员信息Information of related parties referred in item 5 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany居民国（地区）Residentstate(region)与非居民纳税人关系Relationship with thenon-resident taxpayer1 XXX XX%XX国（地区）XXX2 ……3*11．转让行为前的12个月非居民纳税人直接或间接持股比例变化情况The changes of shareholding ratio directly or indirectly owned by the non-resident taxpayer, at any time during 12 month period preceding the alienation序号No.持股人名称Name ofshareholders持股比例变化时间Time ofpercentagechange变化前持股人持股比例Percentagebeforechanging变化后持股人持股比例Percentageafterchanging关联集团持股比例合计Totalpercentage ofshareholdingsowned by thegroup comprisedof qualifiedrelated parties1 XXX20XX年X月X日XX%XX%XX%2 ……312．非居民纳税人近三年是否有来源于中国境内其他地区的同类所得？Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?□是 Yes □否 No （据实勾选）*13．非居民纳税人近三年是否就来源于中国境内其他地区的同类所得享受过税收协定待遇？Has the non-resident taxpayer claimed tax treaty benefits for the income of the same type sourced in other regions within China over the past three years?□是 Yes □否 No （据实勾选）*14．请说明非居民纳税人近三年就来源于中国境内其他地区的同类所得享受税收协定待遇的情况 Please indicate the details of any tax treaty benefits claimed by the non-resident taxpayer for the same type of income sourced in other regions within China over the past three years.主管税务机关In-charge tax authority 时间（年份）Time (year)所得金额Amount of income减免税金额Amount of taxreduction orexemption（1）20XX年X月X日XXX.XX XXX.XX （2）……（3）（4）（5）五、享受其他所得条款待遇V. Claiming Tax Treaty Benefits under the Article of Other Income特别提示：只有其他税收协定条款皆不适用时，才能适用“其他所得”条款。
74bad0169af3407286d9d19e690458f3
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(个人所得税D表)以及填报说明
Yes. Please indicate the specific type
aircraft or land vehicle operated in international traffic by an enterprise of the other of the traffic vehicle
Contracting State?
非居民纳税人享受税收协定待遇情况报告表（个人所得税D表）
Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form D for Individual Income Tax)
（享受非独立个人劳务、演艺人员和运动员、退休金、政府服务、 教师和研究人员、学生条款，或国际运输协定待遇适用）
7．非居民纳税人从事的活动属于以下哪种情况
Type of activities exercised by the non-resident taxpayer
（1）□政府间文化交流计划
Cultural exchange program agreed upon by the governments of both Contracting States
（2）□ 由中国政府资金或公共资金资助 请说明资助者名称 Substantially supported by Government of China, or its public funds Please indicate the name of the sponsor
（3）□其他 Other cases
system or public welfare plan?
11．非居民纳税人在中国居住或计划居住时间 Actual or estimated residence period in China of the non-resident taxpayer
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
, “ .”: , . .
.问题，该项所得是否与非居民纳税人设在中国的常设机构或固定基地有实际联系：常设机构是指非居民企业或个人在中国进行全部或部分营业的固定营业场所。固定基地是指从事独立个人劳务活动的人员从事其业务活动的固定场所（地点）。如该项所得与非居民纳税人设在中国的常设机构或固定基地有实际联系，则该项所得应纳入常设机构的营业利润征税，或纳入独立个人劳务所得征税，不能享受股息、利息或特许权使用费条款税收协定待遇。
. “ ” ; .
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。
. . “” . ,“√”(“□”) (“○”)’.’“*”, ; , .
【
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）中的股息、利息、特许权使用费条款的税收协定待遇的个人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或指定扣缴管理的，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(个人所得税B表)》
非居民纳税人享受税收协定待遇情况报告表（个人所得税B表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form B for Individual Income Tax)（享受税收协定常设机构和营业利润、独立个人劳务条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and Business Profits,or Independent Personal Services)填表日期： 年 月 日 Fillig 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）中的常设机构和营业利润条款待遇，或独立个人劳务条款待遇的个人所得税非居民纳税人。
I. This form is applicable to non-resident individual income taxpayer who receives income sourced in China, and claims tax treaty benefits under the articles of permanent establishment and business profits, or independent personal services 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。
非居民纳税人享受税收协定待遇情况报告表个人所得税C表
非居民纳税人享受税收协定待遇情况报告表（个人所得税C表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form C for Individual 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〇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个人所得税非居民纳税人。
I. This form is applicable to non-resident individual income taxpayer who receivescapital gains or other income sourced in China, and claims tax treaty benefits under thearticle 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(个人所得税B表)》
A03057 《非居民纳税人享受税收协定待遇情况报告表（个人所得税B表）》非居民纳税人享受税收协定待遇情况报告表（个人所得税B表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form B for Individual Income Tax)（享受税收协定常设机构和营业利润、独立个人劳务条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and Business Profits,or Independent Personal Services)填表日期：年月日Fillig 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一、扣缴义务人基本信息I.Basic Information of Withholding Agent扣缴义务人名称Name of withholding agent 扣缴义务人纳税人识别号Tax identification number of withholding agent二、非居民纳税人基本信息II. Basic Information of Non-resident Taxpayer非居民纳税人中文名称Chinese name of non-resident taxpayer 非居民纳税人在居民国（地区）姓名Name ofnon-resident taxpayer in resident state (region)非居民纳税人身份证件类型Type of ID certificate 非居民纳税人身份证件号码Number of ID certificate非居民纳税人享受税收协定名称Name of the applicable tax treaty享受税收协定待遇条款Applicable articles of tax treaty ○常设机构和营业利润条款Permanent Establishment and Business Profits ○独立个人劳务条款Independent Personal Services三、非居民纳税人在中国从事专业性劳务或其他独立性活动情况III. Professional Services or Other Independent Activities by Non-resident Taxpayer in China1．请简要说明非居民纳税人所从事专业性劳务或者其他独立性活动的类型与性质（可另附职业资格证明）。
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(利息)
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)
A03058 《非居民纳税人享受税收协定待遇情况报告表(个人所得税C表)》
A03058《非居民纳税人享受税收协定待遇情况报告表（个人所得税C 表）》非居民纳税人享受税收协定待遇情况报告表（个人所得税C表）Reporting Form for Non-resident Taxpayer Claiming Tax TreatyBenefits(Form C for Individual 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 CapitalGains 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〇自行申报〇扣缴申报〇退税Self-declaration Withholding declaration Tax refund一、扣缴义务人基本信息I. Basic Information of Withholding Agent扣缴义务人名称Name of withholding agent 扣缴义务人纳税人识别号Tax identification number of withholding agent二、非居民纳税人基本信息II. Basic Information of Non-resident Taxpayer非居民纳税人中文名称Chinese name ofnon-resident taxpayer 非居民纳税人在居民国（地区）姓名Name ofnon-resident taxpayer in resident state (region)非居民纳税人身份证件类型Type of ID certificate 非居民纳税人身份证件号码Number of ID certificate非居民纳税人享受税收协定名称Name of the applicable tax treaty 享受税收协定待遇条款Name of the applicable article○财产收益○其他所得Capital gains Other income三、享受财产收益条款待遇（扣缴义务人使用信息）III. Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)请选择所转让财产类型Please select the type of alienated property（1）□位于中国的不动产Immovable property situated in China（2）□非居民纳税人设在中国的常设机构或固定基地营业财产部分的动产Movable property forming part of the property of a non-resident taxpayer's permanent establishment or fixed base in China（3）□从事国际运输（海运、空运、陆运）的船舶、飞机、陆运车辆、国际运输中使用的集装箱，或属于经营上述船舶、飞机、陆运车辆、集装箱的动产Ships, aircraft or land vehicles operated in the international traffic (marine traffic, air traffic or land traffic), containers used in the international traffic, or movable property pertaining to the operation of such ships, aircrafts, land vehicles or containers（4）□公司股份、参股或其他权利取得的利益Shares, participation or other rights in the capital of a company （5）□合伙企业或信托中的利益Interests in a partnership or trust（6）□其他财产Other type of property（一）转让从事国际运输（海运、空运、陆运）的船舶、飞机、陆运车辆、国际运输中使用的集装箱，或属于经营上述船舶、飞机、陆运车辆、集装箱的动产（I） Alienation of Ships, Aircraft or Land Vehicles Operated in the International Traffic (Marine Traffic, Air Traffic or Land Traffic) , Containers Used in the International Traffic, or Movable Property Pertaining to the Operation of Such Ships, Aircraft, Land Vehicles or Containers1．请说明所转让财产具体类型Please indicate the specific type ofalienated property（二）转让公司股份、参股或其他权利取得的利益（II） Alienation of Shares, Participation or Other Rights in the Capital of a Company2．被转让公司股份是否为证券交易所上市的股票？Are the alienated shares listed in stock exchanges?□是请填写具体上市信息 Yes. Please fill in specific information of listing status□否 No证券交易所名称Name of stock exchange 上市股票代码Stock code3．被转让公司的财产的不动产构成情况Composition of immovable property in assets of the alienated company（1）被转让公司直接持有位于中国的不动产占总资产比例Percentage of immovable property which is situated inChina and directly owned by the alienated company in its totalassets%（2）被转让公司直接或间接持有位于中国的不动产占总资产比例Percentage of immovable property which is situated inChina and directly or indirectly owned by the alienatedcompany in its total assets%（3）在转让之前的36个公历月份内（不含转让当月）是否曾出现被转让公司直接或间接持有位于中国的不动产价值占公司全部财产价值的比率在50%以上的情况?Is the immovable property which is situated in China and directly or indirectly held by the alienated company of at least 50% of the total asset, at any time during the 36 month period preceding such alienation (excluding the month of alienation)? □是 Yes □否 No4．持有被转让公司股份情况Information of shareholdings in the alienated company directly or indirectly owned by the non-resident taxpayer（1）转让前直接持股比例Percentage of direct shareholdings before thealienation%（2）转让后直接持股比例Percentage of direct shareholdings after the alienation%（3）转让前，非居民纳税人是否有通过其他名义参与人持有被转让公司股份，且非居民纳税人对该股份享有排他性资本参与利益，并实质承担资本参与风险？Before the alienation, does the non-resident taxpayer hold any share in the alienated company through other nominee participants, having exclusive participating interests and taking substantial participating risks? □是 Yes □否 No（4）转让前，非居民纳税人是否通过具有10%以上（含10%）直接资本关系的单层或多层公司或其他实体间接参与该被转让公司的资本？Before the alienation, does the non-resident taxpayer indirectly participate in any capital of the alienated company via one or multiple tier companies or other entities within which it owns a direct capital participation of 10% or above? □是 Yes □否 No（5）转让前，与非居民纳税人具有显著利益关系的关联集团内其他成员，是否在该被转让公司直接参与或者通过具有10%以上（含10%）直接资本的单层或多层公司或其他实体间接参与该被转让公司的资本？Before the alienation, does a related party which has a substantial interest in or connection with the non-resident taxpayer indirectly participate in the capital of the alienated company via one or multiple tier companies or other entities which it owns direct capital participation of 10% or above? □是 Yes □否 No（6）转让前关联集团持股合计比例Total percentage of shareholdings owned by the groupcomprised of qualified related parties before the alienation计算公式：所求比例=（1）直接持股比例+（3）通过其他名义参与人持股比例+（4）通过其他公司或实体间接持股比例+（5）关联集团内其他成员直接或间接持股比例Calculation formula: Total percentage = (1) Percentage ofdirect shareholdings + (3)Percentage of indirectshareholdings via other nominee participants + (4)Percentage of indirect shareholdings via other qualifiedcompanies and entities + (5) Percentage of direct or indirectshareholdings owned by qualified related parties%*（7）如果关联集团合计持股比例低于25%（不含25%），转让行为发生前12个月内关联集团持股比例是否曾经达到25%或以上（含25%）？If the total percentage of shareholdings owned by the group comprised of qualified related parties before the alienation is less than 25% (excluding 25%), does such □是 Yes □否 Nopercentage ever reach 25% or more (including 25%) at any timeduring the 12 month period preceding the alienation?（三）转让合伙企业或信托中的利益(III) Alienation of Interests in a Partnership or Trust5．被转让合伙企业或信托的财产的不动产构成情况Composition of immovable property in assets of the alienated partnership or trust （1）被转让合伙企业或信托直接持有位于中国的不动产占总资产比例Percentage of immovable property which is situated inChina and directly owned by the alienated partnership ortrust in its total assets%（2）被转让合伙企业或信托直接或间接持有位于中国的不动产占总资产比例Percentage of immovable property which is situated inChina and directly or indirectly owned by the alienatedpartnership or trust in its total assets%（3）在转让之前的36个公历月份内（不含转让当月）是否曾出现被转让合伙企业或信托直接或间接持有位于中国的不动产价值占合伙企业或信托全部财产价值的比率在50%以上的情况？Is the immovable property which is situated in China and directly or indirectly held by the alienated partnership or trust of at least 50% of the its total asset, at any time during the 36 month period preceding such alienation (excluding the month of alienation)? □是 Yes □否 No（四）转让其他财产(IV) Alienation of Other Type of Property6．请简要说明“其他财产”的具体类型Please briefly indicate the specific type of property.（五）其他信息(V) Other Information7．请简要说明非居民纳税人认为应享受财产收益条款税收协定待遇的其他法律依据、事实情况或理由Please briefly indicate other legal basis, facts or reasons provided by thenon-resident taxpayer to support the non-resident taxpayer's claiming for tax treaty benefits under article of capital gains.8．享受财产收益条款收入总额Total amount of income under tax treaty treatment of thearticle of capital gains成本费用扣除总额Total amount of deductible costs and expenses享受财产收益条款减免税额Total amount of tax reduction or exemption under taxtreaty treatment of the article of capital gains四、享受财产收益条款待遇（税务机关管理使用信息）IV. Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Tax Authorities)9．非居民纳税人的居民国（地区）对此项财产收益所得所征所得税税率（免税或不征税请填"0"）Applicable income tax rate for this capital gain incomein the resident state (region) of the non-resident taxpayer(Please fill in "0" for the case of tax exemption ornon-taxation)%*10．非居民纳税人持股情况具体信息Detailed information on shareholdings owned by the non-resident taxpayer（1）第4题（3）中所述其他名义参与人信息Information of the other nominee participants referred in item 3 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany居民国（地区）Resident state(region)与非居民纳税人关系Relationship with thenon-resident taxpayer123（2）第4题（4）中所述公司或其他实体信息Information of the companies and other entities referred in item 4 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany非居民纳税人通过该公司或其他实体持有被转让公司股份比例Percentage of shareholdingsin alienated company ownedby the non-residenttaxpayer via othercompanies or entities居民国（地区）Residentstate（region）123（3）第4题（5）中所述关联集团内其他成员信息Information of related parties referred in item 5 of Question 4序号No. 名称Name持有被转让公司股份比例Percentage ofshareholdingsin thealienatedcompany居民国（地区）Resident state(region)与非居民纳税人关系Relationship with thenon-resident taxpayer123*11．转让行为前的12个月非居民纳税人直接或间接持股比例变化情况The changes of shareholding ratio directly or indirectly owned by the non-resident taxpayer, at any time during 12 month period preceding the alienation序号No.持股人名称Name ofshareholders持股比例变化时间Time ofpercentagechange变化前持股人持股比例Percentagebeforechanging变化后持股人持股比例Percentageafterchanging关联集团持股比例合计Totalpercentage ofshareholdingsowned by thegroupcomprised ofqualifiedrelatedparties12312．非居民纳税人近三年是否有来源于中国境内其他地区的同类所得？Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years? □是 Yes □否 No*13．非居民纳税人近三年是否就来源于中国境内其他地区的同类所得享受过税收协定待遇？Has the non-resident taxpayer claimed tax treaty benefits for the income of the same type sourced in other regions within China over the past three years? □是 Yes □否 No*14．请说明非居民纳税人近三年就来源于中国境内其他地区的同类所得享受税收协定待遇的情况 Please indicate the details of any tax treaty benefits claimed by the non-resident taxpayer for the same type of income sourced in other regions within China over the past three years.主管税务机关In-charge tax authority 时间（年份）Time (year)所得金额Amount of income减免税金额Amount of taxreduction orexemption（1）（2）（3）（4）（5）五、享受其他所得条款待遇V. Claiming Tax Treaty Benefits under the Article of Other Income特别提示：只有其他税收协定条款皆不适用时，才能适用“其他所得”条款。
非居民纳税人享受税收协定待遇情况报告表个人所得税B表
非居民纳税人享受税收协定待遇情况报告表（个人所得税B表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form B for Individual Income Tax)（享受税收协定常设机构和营业利润、独立个人劳务条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and Business Profits,or Independent Personal Services)填表日期：年月日Fillig 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）中的常设机构和营业利润条款待遇，或独立个人劳务条款待遇的个人所得税非居民纳税人。
I. This form is applicable to non-resident individual income taxpayer who receives income sourced in China, and claims tax treaty benefits under the articles of permanent establishment and business profits, or independent personal services 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。
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7．请简要说明纳税人可享受相关国际运输协定条款的事实情况： Please briefly state the facts based on which the taxpayer could claim for the treatment under ITA.
8．运输线路及沿途停泊口岸情况 The situation of transport routes and ports of call alongside 序号 No. 航线 Transport routes 沿途停泊口岸 Ports of call alongside
非居民纳税人在居 民国（地区）名称 Name of non-resident taxpayer in resident state (region)
请选择所适用的协定类型 Type of applicable agreement
三、享受税收协定待遇信息 III. Information Related to Entitlement to the Benefits under Tax Treaty 1．请选择国际运输收入类型（可多选） Please select types of international transport income (multiple choices) （1）□ 以船舶经营客运或货运取得的国际运输收入 The international transport income derived from operating passenger transport or freight transport by ship （2）□ 以飞机经营客运或货运取得的国际运输收入 The international transport income derived from operating passenger transport or freight transport by aircraft （3）□ 以火车、汽车等陆运设备经营客运或货运取得的国际运输收入 The international transport income derived from operating passenger transport or freight transport by the land transport equipment, such as train or vehicle （4）□ 国际运输附属活动收入 Income derived from activities affiliated to international transport business
*11．请说明非居民纳税人近三年就来源于中国境内其他地区的同类所得享受协定待遇的情况 Please indicate the details of any treaty benefits claimed by the non-resident taxpayer for the same type of income sourced in other regions within China over the past three years. 序号 No. （1） （2） （3） （4） （5） 六、附报资料清单 VI. List of Documents Attached 12．非居民纳税人自行选择提供的能够证明其符合享受协定待遇的其他资料清单 List of other documents provided by the non-resident taxpayer on a voluntary basis to justify entitlement to treaty benefits （1） （2） （3） （4） （5） 13．非居民纳税人以前已提交而此次可以免于重复提交的资料清单和提交时间 List of documents submitted before (and need not to be resubmitted) / Date of submission （1） （2） （3） 七、备注 VII. Additional Notes 提交时间 Submission date 提交时间 Submission date 提交时间 Submission date 主管税务机关 In-charge tax authority 时间（年份） Time (year)
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八、声明 VIII.Declaration 我谨声明以上呈报事项真实、准确、无误。 I hereby declare that the information given above is true, accurate and error-free.
非居民纳税人签章或签字 Seal or signature of the non-resident taxpayer
□是 Yes □否 No
沿途停泊口岸 Ports of call alongside
四、享受其他国际运输协定待遇信息 VI. Information Related to Entitlement to the Benefits under Other International Transport Agreement 5．需享受国际运输协定名称 The name of the applicable ITA 6．请引述纳税人需享受国际运输协定的相关法律条文： Please list out the relevant article under which the taxpayer would be entitled to enjoy the treatment under ITA.
经办人： Signature of the case handler: 申报日期： Date of filing: 年 Y 月 M 日 D
受理人： Received by: 受理日期： 年 Date of case acceptance: 月 日 Y M D
国家税务总局监制
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2．请具体说明非居民纳税人所从事的国际运输活动内容。如非居民纳税人取得的收入包含国际运输附属活动收入，请 具体说明所从事国际运输附属活动类型。 Please describe the international transport activities undertaken by non-resident taxpayer. If the income obtained by the nonresident 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.
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五、非居民纳税人取得同类所得及享受协定待遇情况 V. Income Received of the Same Type and Benefits Claimed under Tax Treaty or ITA by Non-resident Taxpayer 9．非居民纳税人近三年是否有来源于中国境内其他地区的同类所得？ □是 Yes Has the non-resident taxpayer received any income of the same type sourced in other □否 No regions within China over the past three years? *10．非居民纳税人近三年是否就来源于中国境内其他地区的同类所得享受过协 定待遇？ Has the non-resident taxpayer claimed treaty benefits for the income of the same type sourced in other regions within China over the past three years? □是 Yes □否 No
年 Y M
月 D
日
扣缴义务人公章： Seal of the withholding agent:
代理申报中介机构公章： Seal of the tax agent:
主管税务机关受理专用章： Dedicated seal of the in-charge tax authority:
经办人： Signature of the case handler: 填表日期： Date of filing: 年 Y 月 M 日 D
3．非居民纳税人所取得国际运输的附属活动收入是否超过总收入的10%？ Does the income derived from activities affiliated to international transport by the non-resident taxpayer exceed 10% of the gross income? 4．运输线路及沿途停泊口岸情况 The situation of transport routes and ports of call alongside 序号 No. 航线 Transport routes
附件 9 Appendix 9
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）
Reportபைடு நூலகம்ng Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form D for Enterprise Income Tax)
（享受国际运输相关协定待遇适用） (Applicable to Tax Treaty Benefits under the Article of International Transport or Treaty Benefits under International Transport Agreement) 填表日期： 年 月 日 Filling date: Y M D ○自行申报 Self-declaration 〇 扣缴申报 Withholding declaration 〇 退税 Tax refund 货币单位： 元人民币 Currency unit： RMB