外國公司船舶運(yùn)輸收入免征營業(yè)稅證明表

1、<p>　　外國公司船舶運(yùn)輸收入免征營業(yè)稅證明表</p><p>　　Certification of Business Tax Exemption on Shipping Income by Foreign Enterprises</p><p>　　一、申請(qǐng)人事項(xiàng)Details of Claimant</p><p>　　申請(qǐng)人聲明Declaratio

2、n of Claimants：</p><p>　　我僅在此聲明以上呈報(bào)事項(xiàng)準(zhǔn)確無誤。</p><p>　　I hereby declare that above statement is correct and complete to the best of my knowledge and belief.</p><p>　　申請(qǐng)人簽名或蓋章Claimant(s

3、ignature or seal)： </p><p>　　申請(qǐng)人居民身份證明（由申請(qǐng)人為其居民的締約國主管稅務(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)主管部門出具的專用證明。</p><p>　　Certificate of Resident Status of the claimant (For the use of the tax authority of the

4、 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 claimant is a resident.</p><

5、;p>　　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))：</p><p>　　根據(jù)中華人民共和國政府和 國政府簽訂的：</p><p>　　In accordance with the provisions in Article(Ar

6、ticles) of the following treaty(treaties) between the Government of the People’s Republic of China and the Government of ，</p><p>　　□1、避免雙重征稅協(xié)定；Double Taxation Agreement □2、海

7、運(yùn)協(xié)定；Maritime Agreement</p><p>　　□3、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 shipping income</p><p>　　□4、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 shippin

8、g income</p><p>　　□5、其他有關(guān)協(xié)議Other applicable treaty(需填寫協(xié)議名稱If yes, please state)；</p><p>　　第 條的規(guī)定，本公司以船舶從中國港口運(yùn)載旅客、貨物或者郵件出境所取得的運(yùn)輸收入，可在中國免征營業(yè)稅。</p><p>　　Shipping income derived by t

9、he claimant from carrying passengers ,cargo and mail on their vessels outbound from China shall be exempted from the Business Tax in China.</p><p>　　以下由主管稅務(wù)機(jī)關(guān)填寫（For the use of the Chinese tax authorities onl

10、y） 編號(hào)（NO）：第 號(hào)</p><p>　　中華人民共和國國家稅務(wù)總局 主管稅務(wù)機(jī)關(guān)蓋章</p><p>　　State Administration of Taxation The People’s Republic of China Stamp of tax office</

11、p><p><b>　　使用說明</b></p><p>　　一、本表適用于按照《國家稅務(wù)總局、國家外匯管理局關(guān)于加強(qiáng)外國公司船舶運(yùn)輸收入稅收管理及國際海運(yùn)業(yè)對(duì)外支付管理的通知》的規(guī)定，外國公司以船舶經(jīng)營國際運(yùn)輸從中國取得所得申請(qǐng)享受協(xié)定免征營業(yè)稅待遇時(shí)填報(bào)。</p><p>　　二、本表由申請(qǐng)免稅待遇的外國公司自行或委托其扣繳義務(wù)人填寫，一式三份

12、，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。</p><p>　　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)所在地或注冊(cè)所在地，填寫申請(qǐng)人在稅收上為其居民國家的總機(jī)構(gòu)所在地、實(shí)際管理機(jī)構(gòu)所在地或注冊(cè)所在地的地址及郵政編碼。</p><p>　　四、本表末項(xiàng)所列主管稅務(wù)機(jī)關(guān)蓋章是指負(fù)責(zé)該項(xiàng)審批業(yè)務(wù)的設(shè)區(qū)市稅務(wù)機(jī)關(guān)加蓋本級(jí)公章。<

13、/p><p>　　五、本表用中文，也可用中、外兩種文字填寫。</p><p>　　Instructions</p><p>　　1.The certification is applicable to the foreign enterprises who receive income from the operation of international shippi

14、ng in China and claim for the Business Tax exemption benefit of tax treaties in accordance with Circular for Strengthening the Tax and Foreign Exchange Administrations on Shipping Income of Foreign Enterprises issued by

15、the State Administration of Taxation and the State Administration of Foreign Exchange.</p><p>　　2.The certification is to be filled out in triplicate by the foreign enterprises claiming for the tax treaty be

16、nefit or by their entrusted withholding agents. The first piece shall be kept with the claimant； the second one submitted to the Chinese foreign exchange authorities as a tax exemption certificate for freight fee payment

17、； and the third kept with the Chinese tax authorities for record.</p><p>　　3.The item“Name of enterprise” should be given the full name of the enterprise； The items“Place of head office”,“place of effective

18、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.</p><p>　　4.At the close of the certification,“Stamp of tax

19、 office” means official stamp at the level of the county(city)of china that is in charge of the said taxation.</p><p>　　5.The certification should be filled out in Chinese or in both Chinese and foreign lang