非居民納稅人享受稅收協(xié)定待遇情況報告表（個人所得稅C表）以及填表說明

非居民納稅人享受稅收協(xié)定待遇情況報告表（個人所得稅C表）,,,,,

"ReportingFormforNon-residentTaxpayerClaimingTaxTreatyBenefits

(FormCforIndividualIncomeTax)",,,,,

"（享受稅收協(xié)定財產(chǎn)收益、其他所得條款待遇適用）

(ApplicabletoTaxTreatyBenefitsundertheArticlesofCapitalGainsorOtherIncome)",,,,,

,,"填表日期：年月日

Fillingdate：YMD",,"貨幣單位：元人民幣

Currencyunit:RMB",

"〇自行申報〇扣繳申報〇退稅

Self-declarationWithholdingdeclarationTaxrefund",,,,,

"一、扣繳義務人基本信息

I.BasicInformationofWithholdingAgent",,,,,

"扣繳義務人名稱

Nameofwithholdingagent",,,"扣繳義務人納稅人識別號

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（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

Nameoftheapplicablearticle","○財產(chǎn)收益○其他所得

CapitalgainsOtherincome",,,,

"三、享受財產(chǎn)收益條款待遇（扣繳義務人使用信息）

III.ClaimingTaxTreatyBenefitsundertheArticleofCapitalGains(InformationforUsebyWithholdingAgent)",,,,,

"請選擇所轉(zhuǎn)讓財產(chǎn)類型

Pleaseselectthetypeofalienatedproperty",,,,,

"（1）□位于中國的不動產(chǎn)

ImmovablepropertysituatedinChina

（2）□非居民納稅人設(shè)在中國的常設(shè)機構(gòu)或固定基地營業(yè)財產(chǎn)部分的動產(chǎn)

Movablepropertyformingpartofthepropertyofanon-residenttaxpayer'spermanentestablishmentorfixedbaseinChina

（3）□從事國際運輸（海運、空運、陸運）的船舶、飛機、陸運車輛、國際運輸中使用的集裝箱，或?qū)儆诮?jīng)營上述船舶、飛機、陸運車輛、集裝箱的動產(chǎn)

Ships,aircraftorlandvehiclesoperatedintheinternationaltraffic(marinetraffic,airtrafficorlandtraffic),containersusedintheinternationaltraffic,ormovablepropertypertainingtotheoperationofsuchships,aircrafts,landvehiclesorcontainers

（4）□公司股份、參股或其他權(quán)利取得的利益

Shares,participationorotherrightsinthecapitalofacompany

（5）□合伙企業(yè)或信托中的利益

Interestsinapartnershiportrust

（6）□其他財產(chǎn)

Othertypeofproperty",,,,,

"（一）轉(zhuǎn)讓從事國際運輸（海運、空運、陸運）的船舶、飛機、陸運車輛、國際運輸中使用的集裝箱，或?qū)儆诮?jīng)營上述船舶、飛機、陸運車輛、集裝箱的動產(chǎn)

（I）AlienationofShips,AircraftorLandVehiclesOperatedintheInternationalTraffic(MarineTraffic,AirTrafficorLandTraffic),ContainersUsedintheInternationalTraffic,orMovablePropertyPertainingtotheOperationofSuchShips,Aircraft,LandVehiclesorContainers",,,,,

"1．請說明所轉(zhuǎn)讓財產(chǎn)具體類型

Pleaseindicatethespecifictypeofalienatedproperty",,,,,

"（二）轉(zhuǎn)讓公司股份、參股或其他權(quán)利取得的利益

（II）AlienationofShares,ParticipationorOtherRightsintheCapitalofaCompany",,,,,

"2．被轉(zhuǎn)讓公司股份是否為證券交易所上市的股票？

Arethealienatedshareslistedinstockexchanges?",,,,"□是請?zhí)顚懢唧w上市信息

Yes.Pleasefillinspecificinformationoflistingstatus

□否No",

"證券交易所名稱

Nameofstockexchange",,,"上市股票代碼

Stockcode",,

"3．被轉(zhuǎn)讓公司的財產(chǎn)的不動產(chǎn)構(gòu)成情況

Compositionofimmovablepropertyinassetsofthealienatedcompany",,,,,

"（1）被轉(zhuǎn)讓公司直接持有位于中國的不動產(chǎn)占總資產(chǎn)比例

PercentageofimmovablepropertywhichissituatedinChinaanddirectlyownedbythealienatedcompanyinitstotalassets",,,,%,

"（2）被轉(zhuǎn)讓公司直接或間接持有位于中國的不動產(chǎn)占總資產(chǎn)比例

PercentageofimmovablepropertywhichissituatedinChinaanddirectlyorindirectlyownedbythealienatedcompanyinitstotalassets",,,,%,

"（3）在轉(zhuǎn)讓之前的36個公歷月份內(nèi)（不含轉(zhuǎn)讓當月）是否曾出現(xiàn)被轉(zhuǎn)讓公司直接或間接持有位于中國的不動產(chǎn)價值占公司全部財產(chǎn)價值的比率在50%以上的情況?

IstheimmovablepropertywhichissituatedinChinaanddirectlyorindirectlyheldbythealienatedcompanyofatleast50%ofthetotalasset,atanytimeduringthe36monthperiodprecedingsuchalienation(excludingthemonthofalienation)?",,,,"□是Yes

□否No",

"4．持有被轉(zhuǎn)讓公司股份情況

Informationofshareholdingsinthealienatedcompanydirectlyorindirectlyownedbythenon-residenttaxpayer",,,,,

"（1）轉(zhuǎn)讓前直接持股比例

Percentageofdirectshareholdingsbeforethealienation",,,,%,

"（2）轉(zhuǎn)讓后直接持股比例

Percentageofdirectshareholdingsafterthealienation",,,,%,

"（3）轉(zhuǎn)讓前，非居民納稅人是否有通過其他名義參與人持有被轉(zhuǎn)讓公司股份，且非居民納稅人對該股份享有排他性資本參與利益，并實質(zhì)承擔資本參與風險？

Beforethealienation,doesthenon-residenttaxpayerholdanyshareinthealienatedcompanythroughothernomineeparticipants,havingexclusiveparticipatinginterestsandtakingsubstantialparticipatingrisks?",,,,"□是Yes

□否No",

"（4）轉(zhuǎn)讓前，非居民納稅人是否通過具有10%以上（含10%）直接資本關(guān)系的單層或多層公司或其他實體間接參與該被轉(zhuǎn)讓公司的資本？

Beforethealienation,doesthenon-residenttaxpayerindirectlyparticipateinanycapitalofthealienatedcompanyviaoneormultipletiercompaniesorotherentitieswithinwhichitownsadirectcapitalparticipationof10%orabove?",,,,"□是Yes

□否No",

"（5）轉(zhuǎn)讓前，與非居民納稅人具有顯著利益關(guān)系的關(guān)聯(lián)集團內(nèi)其他成員，是否在該被轉(zhuǎn)讓公司直接參與或者通過具有10%以上（含10%）直接資本的單層或多層公司或其他實體間接參與該被轉(zhuǎn)讓公司的資本？

Beforethealienation,doesarelatedpartywhichhasasubstantialinterestinorconnectionwiththenon-residenttaxpayerindirectlyparticipateinthecapitalofthealienatedcompanyviaoneormultipletiercompaniesorotherentitieswhichitownsdirectcapitalparticipationof10%orabove?",,,,"□是Yes

□否No",

"（6）轉(zhuǎn)讓前關(guān)聯(lián)集團持股合計比例

Totalpercentageofshareholdingsownedbythegroupcomprisedofqualifiedrelatedpartiesbeforethealienation

計算公式：所求比例=（1）直接持股比例+（3）通過其他名義參與人持股比例+（4）通過其他公司或?qū)嶓w間接持股比例+（5）關(guān)聯(lián)集團內(nèi)其他成員直接或間接持股比例

Calculationformula:Totalpercentage=(1)Percentageofdirectshareholdings+(3)Percentageofindirectshareholdingsviaothernomineeparticipants+(4)Percentageofindirectshareholdingsviaotherqualifiedcompaniesandentities+(5)Percentageofdirectorindirectshareholdingsownedbyqualifiedrelatedparties",,,,%,

"*（7）如果關(guān)聯(lián)集團合計持股比例低于25%（不含25%），轉(zhuǎn)讓行為發(fā)生前12個月內(nèi)關(guān)聯(lián)集團持股比例是否曾經(jīng)達到25%或以上（含25%）？

Ifthetotalpercentageofshareholdingsownedbythegroupcomprisedofqualifiedrelatedpartiesbeforethealienationislessthan25%(excluding25%),doessuchpercentageeverreach25%ormore(including25%)atanytimeduringthe12monthperiodprecedingthealienation?",,,,"□是Yes

□否No",

"（三）轉(zhuǎn)讓合伙企業(yè)或信托中的利益

(III)AlienationofInterestsinaPartnershiporTrust",,,,,

"5．被轉(zhuǎn)讓合伙企業(yè)或信托的財產(chǎn)的不動產(chǎn)構(gòu)成情況

Compositionofimmovablepropertyinassetsofthealienatedpartnershiportrust",,,,,

"（1）被轉(zhuǎn)讓合伙企業(yè)或信托直接持有位于中國的不動產(chǎn)占總資產(chǎn)比例

PercentageofimmovablepropertywhichissituatedinChinaanddirectlyownedbythealienatedpartnershiportrustinitstotalassets",,,,%,

"（2）被轉(zhuǎn)讓合伙企業(yè)或信托直接或間接持有位于中國的不動產(chǎn)占總資產(chǎn)比例

PercentageofimmovablepropertywhichissituatedinChinaanddirectlyorindirectlyownedbythealienatedpartnershiportrustinitstotalassets",,,,%,

"（3）在轉(zhuǎn)讓之前的36個公歷月份內(nèi)（不含轉(zhuǎn)讓當月）是否曾出現(xiàn)被轉(zhuǎn)讓合伙企業(yè)或信托直接或間接持有位于中國的不動產(chǎn)價值占合伙企業(yè)或信托全部財產(chǎn)價值的比率在50%以上的情況？

IstheimmovablepropertywhichissituatedinChinaanddirectlyorindirectlyheldbythealienatedpartnershiportrustofatleast50%oftheitstotalasset,atanytimeduringthe36monthperiodprecedingsuchalienation(excludingthemonthofalienation)?",,,,"□是Yes

□否No",

"（四）轉(zhuǎn)讓其他財產(chǎn)

(IV)AlienationofOtherTypeofProperty",,,,,

"6．請簡要說明“其他財產(chǎn)”的具體類型

Pleasebrieflyindicatethespecifictypeofproperty.",,,,,

"（五）其他信息

(V)OtherInformation",,,,,

"7．請簡要說明非居民納稅人認為應享受財產(chǎn)收益條款稅收協(xié)定待遇的其他法律依據(jù)、事實情況或理由

Pleasebrieflyindicateotherlegalbasis,factsorreasonsprovidedbythenon-residenttaxpayertosupportthenon-residenttaxpayer'sclaimingfortaxtreatybenefitsunderarticleofcapitalgains.",,,,,

"8．享受財產(chǎn)收益條款收入總額

Totalamountofincomeundertaxtreatytreatmentofthearticleofcapitalgains",,,,,

"成本費用扣除總額

Totalamountofdeductiblecostsandexpenses",,,,,

"享受財產(chǎn)收益條款減免稅額

Totalamountoftaxreductionorexemptionundertaxtreatytreatmentofthearticleofcapitalgains",,,,,

"四、享受財產(chǎn)收益條款待遇（稅務機關(guān)管理使用信息）

IV.ClaimingTaxTreatyBenefitsundertheArticleofCapitalGains(InformationforUsebyTaxAuthorities)",,,,,

"9．非居民納稅人的居民國（地區(qū)）對此項財產(chǎn)收益所得所征所得稅稅率（免稅或不征稅請?zhí)?"0""）

Applicableincometaxrateforthiscapitalgainincomeintheresidentstate(region)ofthenon-residenttaxpayer(Pleasefillin""0""forthecaseoftaxexemptionornon-taxation)",,,,XX%,

"*10．非居民納稅人持股情況具體信息

Detailedinformationonshareholdingsownedbythenon-residenttaxpayer",,,,,

"（1）第4題（3）中所述其他名義參與人信息

Informationoftheothernomineeparticipantsreferredinitem3ofQuestion4",,,,,

"序號

No.","名稱

Name","持有被轉(zhuǎn)讓公司股份比例

Percentageofshareholdingsinthealienatedcompany","居民國（地區(qū)）

Residentstate(region)","與非居民納稅人關(guān)系

Relationshipwiththenon-residenttaxpayer",

1,,,,,

2,,,,,

3,,,,,

"（2）第4題（4）中所述公司或其他實體信息

Informationofthecompaniesandotherentitiesreferredinitem4ofQuestion4",,,,,

"序號

No.","名稱

Name","持有被轉(zhuǎn)讓公司股份比例

Percentageofshareholdingsinthealienatedcompany","非居民納稅人通過該公司或其他實體持有被轉(zhuǎn)讓公司股份比例

Percentageofshareholdingsinalienatedcompanyownedbythenon-residenttaxpayerviaothercompaniesorentities",,"居民國（地區(qū)）

Residentstate（region）"

1,,,,,

2,,,,,

3,,,,,

"（3）第4題（5）中所述關(guān)聯(lián)集團內(nèi)其他成員信息

Informationofrelatedpartiesreferredinitem5ofQuestion4",,,,,

"序號

No.","名稱

Name","持有被轉(zhuǎn)讓公司股份比例

Percentageofshareholdingsinthealienatedcompany","居民國（地區(qū)）

Residentstate(region)","與非居民納稅人關(guān)系

Relationshipwiththenon-residenttaxpayer",

1,,,,,

2,,,,,

3,,,,,

"*11．轉(zhuǎn)讓行為前的12個月非居民納稅人直接或間接持股比例變化情況

Thechangesofshareholdingratiodirectlyorindirectlyownedbythenon-residenttaxpayer,atanytimeduring12monthperiodprecedingthealienation",,,,,

"序號

No.","持股人名稱

Nameofshareholders","持股比例變化時間

Timeofpercentagechange","變化前持股人持股比例

Percentagebeforechanging","變化后持股人持股比例

Percentageafterchanging","關(guān)聯(lián)集團持股比例合計

Totalpercentageofshareholdingsownedbythegroupcomprisedofqualifiedrelatedparties"

1,,,,,

2,,,,,

3,,,,,

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

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

□否No",

"*13．非居民納稅人近三年是否就來源于中國境內(nèi)其他地區(qū)的同類所得享受過稅收協(xié)定待遇？

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

□否No

",

"*14．請說明非居民納稅人近三年就來源于中國境內(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.",,,,,

"主管稅務機關(guān)

In-chargetaxauthority",,"時間（年份）

Time(year)","所得金額

Amountofincome",,"減免稅金額

Amountoftaxreductionorexemption"

（1）,,,,,

（2）,,,,,

（3）,,,,,

（4）,,,,,

（5）,,,,,

"五、享受其他所得條款待遇

V.ClaimingTaxTreatyBenefitsundertheArticleofOtherIncome",,,,,

"特別提示：只有其他稅收協(xié)定條款皆不適用時，才能適用“其他所得”條款。因此，請確認非居民納稅人取得的所得不適用于稅收協(xié)定的其他條款。

Specialtips:Theprovisionofotherincomeappliesonlyifotherarticlesofthetaxtreatydonotapply.Therefore,pleaseconfirmtheapplicabilityofotherarticlesbeforeclaimingfortreatytreatmentunderthisarticle.",,,,,

"15．請說明其他所得類型

Pleaseindicatethespecifictypeof""otherincome.""",,,,,

"16．據(jù)以支付該項所得的權(quán)利或財產(chǎn)是否與非居民納稅人設(shè)在中國的常設(shè)機構(gòu)或固定基地有實際聯(lián)系？

DoestherightorpropertywhichgeneratesthisincomepaymenthaveanyeffectiveconnectionwithapermanentestablishmentorfixedbaseinChinaofthenon-residenttaxpayer?",,,,"□是Yes

□否No",

"17．享受其他所得條款所得總額

Totalamountof""otherincome""",,,,,

"享受其他所得條款減免稅額

Amountoftaxreductionorexemption",,,,,

"六、附報資料清單

VI.ListofDocumentsAttached",,,,,

"18．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）,,,,,

"19．非居民納稅人以前已提交而此次可以免于重復提交的資料清單和提交時間

Listofdocumentssubmittedbefore(an