外國(guó)公司船舶運(yùn)輸收入免征企業(yè)所得稅證明表

1、中華人民共和國(guó)國(guó)家稅務(wù)總局State Administration of Taxation of the Peoples Republic of China外國(guó)公司船舶運(yùn)輸收入免征企業(yè)所得稅證明表Certification of Income Tax Exemption on Shipping Income by Foreign Enterprises一、 申請(qǐng)人事項(xiàng) Details of Claimant ：外國(guó)公司名稱 Name of enterprise總機(jī)構(gòu)所在地 Place of head office實(shí)際管理機(jī)構(gòu)所在地 Place of effective management注冊(cè)

2、所在地 Place of registration（請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打號(hào) the appropriate box(es) ）在中國(guó)運(yùn)輸經(jīng)營(yíng)方式： 1、班輪運(yùn)輸 Liner serviceCategories of shipping service 2、不定期班輪運(yùn)輸 Tramping service（請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打號(hào) the appropriate box(es) ）船舶來(lái)源： Categories of vessels1、自有船舶 Self-owned； 2、期租 Time charter； 3、程租 Voyage charter；4、其他 Other cases （需說(shuō)明具體情況 If y

3、es, please state）二、申請(qǐng)人聲明 Declaration of claimants：我僅在此聲明以上呈報(bào)事項(xiàng)準(zhǔn)確無(wú)誤。I hereby declare that above statement is correct and complete to the best of my knowledge and belief. 申請(qǐng)人簽名或蓋章 Claimant (Signature or Seal)： 三、申請(qǐng)人居民身份證明（由申請(qǐng)人為其居民的締約國(guó)主管稅務(wù)機(jī)關(guān)填寫）；或另附對(duì)方主管稅務(wù)機(jī)關(guān)或航運(yùn)主管部門出具專用證明。Certificate of resident status of

4、 the claimant (For the use of the tax authority of the Contracting State in which the claimant is a resident) or attach the special certificate of resident issued by the tax or shipping authorities of the Contracting State in which the a claimant is a resident.CertificationWe certify that ( claimant

5、s name ) is a resident of according to the provisions of paragraph of Article in the Double Taxation Agreement between and the Peoples Republic of China.Claimants serial number: Date: Signature or stamp of tax office 四、申請(qǐng)免稅的依據(jù)（請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打號(hào)） Applicable treaties ( the appropriate box(es)：根據(jù)中華人民共和國(guó)政府和 國(guó)政府

6、簽訂的：In according with the provision in Article (Articles) of the following treaty (treaties) between the Government of the Peoples Republic of China and the Government of , 1、避免雙重征稅協(xié)定； 2、海運(yùn)協(xié)定；Double Taxation Agreement Maritime Agreement3、互免海運(yùn)企業(yè)運(yùn)輸收入稅收協(xié)定；Agreement for reciprocal exemption of tax on sh

7、ipping income4、互免海運(yùn)企業(yè)運(yùn)輸收入稅收換文；Exchange Note for reciprocal exemption of tax on shipping income 5、其他有關(guān)協(xié)議 Other applicable treaty （需填寫協(xié)議名稱 If yes, please state）；第 條的規(guī)定，本公司以船舶從中國(guó)港口運(yùn)載旅客、貨物或者郵件出境所得的運(yùn)輸收入，可在中國(guó)免征企業(yè)所得稅。Shipping income derived by the claimant from carrying passengers, cargo and mail on their

8、vessels outbound from China shall be exempted from the Enterprise Income Tax in China.以下由主管稅務(wù)機(jī)關(guān)填寫 (For the use of the Chinese tax Authorities only) 編號(hào)（No.）：第 號(hào)收到申請(qǐng)日期Date of receipt of application審核日期Date of examination審核意見Examination report協(xié)定免稅依據(jù)Applicable treaty or treaties本證明表自 年 月 日至 年 月 日有效This

9、certification is valid from (Month) (Day) (Year) to (Month) (Day) (Year).主辦人（簽字）Officer in charge (signature)負(fù)責(zé)人（簽字）Chief officer (signature)中華人民共和國(guó)國(guó)家稅務(wù)總局 主管稅務(wù)機(jī)關(guān)蓋章State Administration of Taxation stamp of tax officeof the Peoples Republic of China填表說(shuō)明一、本表適用于按照國(guó)家稅務(wù)總局、國(guó)家外匯管理局關(guān)于加強(qiáng)外國(guó)公司船舶運(yùn)輸收入稅收管理及國(guó)際海運(yùn)業(yè)對(duì)外

10、支付管理的通知的規(guī)定，外國(guó)公司以船舶經(jīng)營(yíng)國(guó)際運(yùn)輸從中國(guó)取得所得申請(qǐng)享受協(xié)定免征所得稅待遇時(shí)填報(bào)。二、本表由申請(qǐng)免稅待遇的外國(guó)公司自行或委托其扣繳義務(wù)人填寫，一式三份，一份由申請(qǐng)人保存；一份作為對(duì)外支付運(yùn)費(fèi)的免稅憑證，交主管外匯管理部門；一份由主管稅務(wù)機(jī)關(guān)備查。三、公司名稱填寫公司的全稱；總機(jī)構(gòu)、實(shí)際管理機(jī)構(gòu)所在地或者注冊(cè)所在地，填寫申請(qǐng)人在稅收上為其居民國(guó)家的總機(jī)構(gòu)所在地實(shí)際管理機(jī)構(gòu)所在地或者注冊(cè)所在地的地址及郵政編碼。四、本表末項(xiàng)所列主管稅務(wù)機(jī)構(gòu)蓋章是指負(fù)責(zé)該項(xiàng)審批業(yè)務(wù)的縣（市）級(jí)稅務(wù)機(jī)關(guān)加蓋本級(jí)公章。五、本表用中文，也可用中、外兩種文字填寫。Instructions 1. The cert

11、ification is applicable to the foreign enterprise who receive from the operation of international shipping in China and claim for the Enterprise Income Tax exemption benefit of tax treaties in according with Circular for Strengthening the Tax and Foreign Exchange Administrations on Shipping Income o

12、f Foreign Enterprises issued by the State Administration of Taxation and the State Administration of Foreign Exchange.2. The certification is to be filled out in triplicate by the foreign enterprises claiming for the tax treaty benefit or by their entrusted withholding agents. The first piece shall

13、be kept with the claimant; the second one submitted to the Chinese foreign exchange authorities as a tax exemption certificate for foreign fee payment; and the third kept with the Chinese tax authorities for record.3. The item “Name of enterprise” should be given the full name of the enterprise; The items “Place of head office”, “Place of effective management” and “Place of registration” should be given the full address and post code in the country of claimant being a resident for tax purposes.4. At the close of the certification, “S