非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（個(gè)人所得稅B表）以及填表說(shuō)明

非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（個(gè)人所得稅B表）,,,,

"ReportingFormforNon-residentTaxpayerClaimingTaxTreatyBenefits

(FormBforIndividualIncomeTax)",,,,

（享受稅收協(xié)定常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)、獨(dú)立個(gè)人勞務(wù)條款待遇適用）,,,,

"(ApplicabletoTaxTreatyBenefitsundertheArticlesofPermanentEstablishmentandBusinessProfits,

orIndependentPersonalServices)",,,,

,,"填表日期：年月日

Filligdate:YMD",,"貨幣單位：元人民幣

Currencyunit:RMB"

"○自行申報(bào)○扣繳申報(bào)○退稅

Self-declarationWithholdingDeclarationTaxRefund",,,,

"一、扣繳義務(wù)人基本信息

I.BasicInformationofWithholdingAgent",,,,

"扣繳義務(wù)人名稱

Nameofwithholdingagent",,,"扣繳義務(wù)人納稅人識(shí)別號(hào)

Taxidentificationnumberofwithholdingagent",

"二、非居民納稅人基本信息

II.BasicInformationofNon-residentTaxpayer",,,,

"非居民納稅人中文名稱

Chinesenameofnon-residenttaxpayer",,,"非居民納稅人在居民國(guó)（地區(qū)）姓名

Nameofnon-residenttaxpayerinresidentstate(region)",

"非居民納稅人身份證件類型

TypeofIDcertificate",,,"非居民納稅人身份證件號(hào)碼

NumberofIDcertificate",

"非居民納稅人享受稅收協(xié)定名稱

Nameoftheapplicabletaxtreaty",,,,

"享受稅收協(xié)定待遇條款

Applicablearticlesoftaxtreaty","○常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)條款PermanentEstablishmentandBusinessProfits

○獨(dú)立個(gè)人勞務(wù)條款I(lǐng)ndependentPersonalServices

",,,

"三、非居民納稅人在中國(guó)從事專業(yè)性勞務(wù)或其他獨(dú)立性活動(dòng)情況

III.ProfessionalServicesorOtherIndependentActivitiesbyNon-residentTaxpayerinChina",,,,

"1．請(qǐng)簡(jiǎn)要說(shuō)明非居民納稅人所從事專業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)的類型與性質(zhì)（可另附職業(yè)資格證明）。

Pleasebrieflyexplainthetypeandnatureoftheprofessionalservicesorotherindependentactivitiesconductedbythenon-residenttaxpayer(professionalqualificationcertificatecouldbeattached).

",,,,

"2．非居民納稅人在中國(guó)境內(nèi)從事專業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)，是否設(shè)有經(jīng)常使用的常設(shè)機(jī)構(gòu)或固定基地？

Doesthenon-residenttaxpayerhaveafrequently-usedpermanentestablishmentorfixedbaseforconductingprofessionalservicesorotherindependentactivitiesinChina?",,,,"□是請(qǐng)?jiān)谙乱活}中說(shuō)明

Yes.Pleaseanswerthenextquestion

□否No

"

"*3．非居民納稅人設(shè)在中國(guó)境內(nèi)的常設(shè)機(jī)構(gòu)或固定基地地址

Addressofthenon-residenttaxpayer'spermanentestablishmentorfixedbaseinChina",,,,

"4．非居民納稅人在中國(guó)境內(nèi)停留時(shí)間情況

Non-residenttaxpayer'sdurationofstayinChina",,,,

"（1）上一公歷年度在中國(guó)境內(nèi)實(shí)際停留時(shí)間

TheactualdurationofstayinChinainthelastcalenderyear",,,,

"到達(dá)中國(guó)日期

DateofArrival",,"離開(kāi)中國(guó)日期

DateofDeparture",,"停留天數(shù)

DurationofStay"

,,,,,

,,,,,

,,,,,

"（2）本年度在中國(guó)境內(nèi)實(shí)際停留時(shí)間或預(yù)計(jì)停留時(shí)間

TheactualorexpecteddurationofstayinChinainthecurrentcalenderyear",,,,

"到達(dá)中國(guó)日期

DateofArrival",,"離開(kāi)中國(guó)日期

DateofDeparture",,"停留天數(shù)

DurationofStay"

,,,,,

,,,,,

,,,,,

"（3）下一公歷年度在中國(guó)境內(nèi)預(yù)計(jì)停留時(shí)間

TheexpecteddurationofsatyinChinainthenextcalenderyear",,,,

"到達(dá)中國(guó)日期

DateofArrival",,"離開(kāi)中國(guó)日期

DateofDeparture",,"停留天數(shù)

DurationofStay"

,,,,,

,,,,,

,,,,,

"*5．該項(xiàng)所得是否由中國(guó)居民支付，或者由位于中國(guó)的常設(shè)機(jī)構(gòu)或固定基地負(fù)擔(dān)？

IsthisincomepaidbyChineseresident(s),orbornebyapermenantestablishmentorfixedbaselocatedinChina?",,,,"□是Yes

□否No

"

"*6．該項(xiàng)所得金額

Incomeamount",,,,元美元USD

"四、非居民納稅人取得同類所得及享受稅收協(xié)定待遇情況

IV.IncomeReceivedoftheSameTypeandTaxTreatyBenefitsClaimed",,,,

"7．非居民納稅人近三年是否有來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類所得？

Hasthenon-residenttaxpayerreceivedanyincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears?",,,,"□是Yes

□否No

"

"*8．非居民納稅人近三年是否就來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類所得享受過(guò)協(xié)定待遇？

Hasthenon-residenttaxpayerclaimedtaxtreatybenefitsfortheincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears?",,,,"□是Yes

□否No

"

"*9．請(qǐng)說(shuō)明非居民納稅人近三年就來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類所得享受稅收協(xié)定待遇的情況

Pleaseindicatethedetailsofanytaxtreatybenefitsclaimedbythenon-residenttaxpayerforthesametypeofincomesourcedinotherregionswithinChinaoverthepastthreeyears.",,,,

"主管稅務(wù)機(jī)關(guān)

In-chargetaxauthority",,"時(shí)間(年份)

Time(Year)",,"所得金額

AmountofIncome"

（1）,,,,

（2）,,,,

（3）,,,,

（4）,,,,

（5）,,,,

"五、附報(bào)資料清單

V.ListofDocumentsAttached",,,,

"10．非居民納稅人自行選擇提供的能夠證明其符合享受協(xié)定待遇的其他資料清單

Listofotherdocumentsprovidedbythenon-residenttaxpayeronavoluntarybasistojustifyentitlementtotaxtreatybenefits",,,,

（1）,,,,

（2）,,,,

（3）,,,,

（4）,,,,

（5）,,,,

"11．非居民納稅人以前已提交而此次可以免于重復(fù)提交的資料清單和提交時(shí)間

Listofdocumentssubmittedbefore(andneednottoberesubmitted)/Dateofsubmission",,,,

（1）,,,,"提交時(shí)間

Dateofsubmission"

（2）,,,,"提交時(shí)間

Dateofsubmission"

（3）,,,,"提交時(shí)間

Dateofsubmission"

"六、備注

VI.AdditionalNotes",,,,

,,,,,

"七、聲明

VII.Declaration",,,,

"

我謹(jǐn)聲明以上呈報(bào)事項(xiàng)真實(shí)、準(zhǔn)確、無(wú)誤。

Iherebydeclarethattheinformationgivenaboveistrue,accurateanderror-free.

非居民納稅人簽章或簽字年月日

Sealorsignatureofnon-residenttaxpayerYMD

",,,,

"扣繳義務(wù)人公章：

Sealofthewithholdingagent:",,"代理申報(bào)中介機(jī)構(gòu)公章：

Sealofthetaxagent:",,"主管稅務(wù)機(jī)關(guān)受理專用章：

Dedicatedsealofthein-chargetaxauthority:"

"經(jīng)辦人：

Signatureofthecasehandler:",,"經(jīng)辦人：

Signatureofthecasehandler