heyzo无码综合国产精品,国产AV无码专区亚洲AV桃花庵,坐摩托车车进入身体

內(nèi)容摘要

A03061《非居民納稅人享受稅收協(xié)定待遇情況報告表（企業(yè)所得稅B表）》

非居民納稅人享受稅收協(xié)定待遇情況報告表（企業(yè)所得稅B表）
Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form B for Enterprise Income Tax)
（享受稅收協(xié)定常設(shè)機構(gòu)和營業(yè)利潤條款待遇適用）
(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and Business Profits)
	填表日期：年月日 Filling date: Y M D		貨幣單位：元人民幣 Currency unit： RMB
〇自行申報〇扣繳申報〇退稅
Self-declaration Withholding declaration Tax refund
一、扣繳義務人基本信息 I.Basic Information of Withholding Agent
扣繳義務人名稱 Name of withholding agent		扣繳義務人納稅人識別號Tax identification number of withholding agent
二、非居民納稅人基本信息 II. Basic Information of Non-resident Taxpayer
非居民納稅人中文名稱 Chinese name of non-resident taxpayer		非居民納稅人在中國的納稅人識別號 Tax identification number of non-resident taxpayer in China
非居民納稅人在居民國（地區(qū)）的名稱 Name of non-resident taxpayer in resident state (region)		非居民納稅人在居民國（地區(qū)）納稅人識別號 Tax identification number of non-resident taxpayer in resident state (region)
非居民納稅人享受稅收協(xié)定名稱 Name of the applicable tax treaty
三、非居民納稅人在中國境內(nèi)經(jīng)營活動類型 III. Types of Operation Activities by Non-resident Taxpayer in China
□ 非居民納稅人在中國從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動 Non-resident taxpayer engages in construction, assembly or installation project or relevant supervisory activities in China □ 非居民納稅人通過雇員或雇傭的其他人員在中國為同一項目或相關(guān)聯(lián)的項目提供勞務活動 Non-resident taxpayer provides services for the same or related project in China through employees or other personnel engaged □ 非居民納稅人在中國使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動 Non-resident taxpayer uses relevant device or equipment to explore or exploit natural resources, or engages in relevant activities in China □ 非居民納稅人在中國設(shè)立從事準備性或輔助性活動的固定營業(yè)場所 Non-resident taxpayer sets up a fixed place of business in China for the purpose of carrying on the activities of a preparatory or auxiliary character □ 非居民納稅人通過代理人在中國從事經(jīng)營活動 Non-resident taxpayer operates business in China through an agent □ 其他 Others
四、非居民納稅人在中國境內(nèi)具體經(jīng)營活動情況 VI. Detailed Information on Operation Activities by Non-resident Taxpayer in China
（一）非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程,或相關(guān)監(jiān)督管理活動（I）Non-resident Taxpayer Engages in Construction, Assembly or Installation Project or Relevant Supervisory Activities in China
1．非居民納稅人在中國從事工程具體類型（可多選） Types of projects engaged by non-resident taxpayer in China (multiple choices) □ 建筑工地 Building site □ 建筑、裝配或安裝工程 Construction, assembly or installation project □ 與建筑、裝配或安裝工程有關(guān)的監(jiān)督管理活動 Supervisory activities in connection with construction, assembly or installation project □ 與建筑、裝配或安裝工程有關(guān)的咨詢活動 Consultancy activities in connection with construction, assembly or installation project □ 其他 Others
2．工程項目名稱 Name of project
工程項目地點 Location of project
工程項目總承包商名稱 Name of general contractor
3．非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動時間情況 Time of construction, assembly or installation project or relevant supervisory activities by non-resident taxpayer in China
（1）合同約定開始日期 Beginning date agreed in the contract		（2）合同約定結(jié)束日期 Ending date agreed in the contract
（3）實際開始實施合同（包括一切準備活動）日期 Actual date to implement the contract (including all preparation work)		（4）作業(yè)（包括試運行作業(yè)）全部結(jié)束交付使用日期或預計結(jié)束日期 The date of delivery of all the work (including trial work) or the estimated ending date
4．工程項目分包情況 Project subcontract information
分包合同名稱 Name of the subcontract	分包商名稱 Name of the subcontractors		分包合同開始日期 Beginning date of the subcontract	分包合同結(jié)束日期 Ending date of the subcontract
（1）
（2）
（3）
（4）
（5）
（二）非居民納稅人通過雇員或雇傭的其他人員在中國為同一項目或相關(guān)聯(lián)的項目提供勞務活動 (II) Non-resident Taxpayer Provides Services for the Same or Related Project in China Through Employees or Other Personnel Engaged
5．非居民納稅人在中國境內(nèi)提供勞務活動人員情況 Non-resident taxpayer provides services through employees or other personnel engaged
（1）非居民納稅人在中國境內(nèi)雇傭人員人數(shù) Number of staff employed in China by the non-resident taxpayer		（2）非居民納稅人派遣到中國境內(nèi)人員人數(shù) Number of staff seconded to China by the non-resident taxpayer
（3）勞務活動主要實施人員姓名 Name(s) of the key personnel providing services		（4）勞務活動主要實施人員身份證件類型和身份證件號碼 Type and No. of ID of the key personnel providing services
6．非居民納稅人在中國境內(nèi)提供勞務活動時間情況 Time schedules of the services provided by the non-resident taxpayer in China
（1）合同約定實施服務項目開始時間 Beginning date agreed in the service contract		（2）合同約定完成并交付服務項目時間或預計時間 Ending date agreed in the service contract or the estimated date
（3）在中國實施服務實際工作開始日期 Actual date to implement the service contract in China		（4）非居民納稅人派遣人員為實施服務項目第一次抵達中國日期 The first date when expatriates dispatched by the non-resident taxpayer arrive in China
（5）項目預計累計持續(xù)時間（月/天） The estimated duration of the project (M/D)
7．非居民納稅人在中國境內(nèi)提供勞務活動間斷情況 The suspension of services by the non-resident taxpayer in China
勞務活動間斷開始時間 Beginning date of the suspension of services		勞務活動間斷結(jié)束時間 Ending date of the suspension of services
（1）
（2）
（3）
8．非居民納稅人與勞務接收方是否具有關(guān)聯(lián)關(guān)系？ Is the non-resident taxpayer the related party of the service recipient?			□ 是 Yes □ 否 No
（三）非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動 (III) Non-resident Taxpayer Uses Relevant Device or Equipment to Explore or Exploit Natural Resources, or Engages in Relevant Activities in China
9．項目名稱 Name of project
項目地點 Location of project
10．非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動時間情況 Time schedule of usage of relevant device or equipment to explore or exploit natural resources, or engagement in related activities by the non-resident taxpayer
（1）合同約定開始日期 Beginning date agreed in the contract		（2）合同約定結(jié)束日期或預計結(jié)束日期 Ending date agreed in the contract or the estimated date
（3）實際開始作業(yè)日期 Actual date to implement the contract		（4）作業(yè)預計持續(xù)時間（月/天） The estimated duration of the work (M/D)
（四）非居民納稅人在中國設(shè)立從事準備性或輔助性活動的固定營業(yè)場所 (IV) Non-resident Taxpayer Sets up a Fixed Place of Business in China for the Purpose of Carrying on the Activities of a Preparatory or Auxiliary Character
11．固定營業(yè)場所名稱 Name of the fixed place of business
固定營業(yè)場所地址 Address of the fixed place of business
12．該固定營業(yè)場所的全部活動是否屬于準備性質(zhì)或輔助性質(zhì)？ Are all the activities exercised through this fixed place of business of a preparatory or auxiliary character?			□ 是 Yes □ 否 No
13．請簡要說明非居民納稅人通過該固定營業(yè)場所開展的經(jīng)營活動情況 Please briefly discribe the activities exercised through this fixed place of business by the non-resident taxpayer.
（五）非居民納稅人通過代理人在境內(nèi)從事經(jīng)營活動(V)Non-resident Taxpayer Operates Business in China through an Agent
14．非居民納稅人代理人的類型 Types of non-resident taxpayer's agent			□ 獨立代理人 Independent agent □ 非獨立代理人 Dependent agent
*15．如果非居民納稅人的代理人是獨立代理人，請回答下列問題 Where the non-resident taxpayer's agent is considered as an independent agent, please answer following questions
（1）獨立代理人名稱 Name of independent agent
（2）代理費標準與支付條件 Charge standard and payment requirement of agency fee
（3）代理人是否是專門從事代理業(yè)務的一般傭金代理人？ Is the agent specialized in agency business as the general commission agent?			□ 是 Yes □ 否 No
（4）代理人是否有權(quán)以非居民納稅人的名義訂立合同？ Does the agent have the authority to conclude contracts in the name of the non-resident taxpayer?			□ 是 Yes □ 否 No
（5）代理人是否經(jīng)常以非居民納稅人的名義訂立合同？ Does the agent often sign the contract on behalf of the non-resident taxpayer?			□ 是 Yes □ 否 No
（6）是否存在代理人對外簽訂的合同對非居民納稅人有約束力的情況？ Is there any circumstance where the contract signed by the agent is binding on the non-resident taxpayer?			□ 是 Yes □ 否 No
（7）代理人的活動是否全部或幾乎全部代表非居民納稅人？ Are the activities of the agent performed wholly or almost wholly on behalf of the non-resident taxpayer?			□ 是 Yes □ 否 No □ 無法確定 Not sure
*16．如果非居民納稅人的代理人是非獨立代理人，請回答下列問題 Where the non-resident taxpayer's agent is considered as a dependent agent, please answer following questions
（1）該代理人通過固定營業(yè)場所進行的全部活動是否屬于準備性質(zhì)或輔助性質(zhì)？ Are all the activities carried on by the agent in this fixed place of business of a preparatory or auxiliary character?			□ 是 Yes □ 否 No
（2）請簡要說明該代理人通過該固定營業(yè)場所開展的全部活動情況。 Please briefly explain all the activities carried on by the agent in this fixed place of business.
（六）其他（VI）Others
17．非居民納稅人在中國從事經(jīng)營活動是否有相對固定的營業(yè)場所？ Does the non-resident taxpayer have a relatively fixed place of business?			□ 是 Yes □ 否 No
18．經(jīng)營活動開始時間 Beginning time of business		經(jīng)營活動結(jié)束或預計結(jié)束時間 Ending time or estimated ending time of business
19．請簡要說明非居民納稅人未在中國構(gòu)成常設(shè)機構(gòu)，無需就來源于中國的營業(yè)利潤在中國繳納企業(yè)所得稅的法律依據(jù)和事實情況。 Please briefly explain the legal basis and facts pattern which could support the statement that the non-resident taxpayer does not have a PE in China so that the business profit derived from China is not subject to Chinese Enterprise Income Tax.
五、非居民納稅人取得同類所得及享受稅收協(xié)定待遇情況 V. Income Received of the Same Type and Tax Treaty Benefits Claimed
20．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？ 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
*21．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？ 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
*22．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 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.
主管稅務機關(guān) In-charge tax authority	時間（年份） Time (year)		所得金額 Amount of income
（1）
（2）
（3）
（4）
（5）
六、附報資料清單 VI. List of Documents Attached
23．非居民納稅人自行選擇提供的能夠證明非居民納稅人符合享受稅收協(xié)定待遇的其他資料清單 List of other documents provided by the non-resident taxpayer on a voluntary basis to justify entitlement to tax treaty benefits
（1）
（2）
（3）
（4）
（5）
24．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 List of documents submitted before (and need not to be resubmitted) / Date of submission
（1）			提交時間 Submission date
（2）			提交時間 Submission date
（3）			提交時間 Submission date
七、備注 VII. Additional Notes

八、聲明 VIII. Declaration
我謹聲明以上呈報事項真實、準確、無誤。我在中國境內(nèi)從事的經(jīng)營活動未構(gòu)成中國的常設(shè)機構(gòu)。我未通過人為籌劃規(guī)避構(gòu)成中國的常設(shè)機構(gòu)。 I hereby declare that the information given above is true, accurate and error-free. Our business activities in China has not constituted a PE in China. I have never artificially avoided constituting a PE in China. 非居民納稅人簽章 Seal of non-resident taxpayer 年月日代表人簽字 Signature of the representative Y M D
扣繳義務人公章： Seal of the withholding agent:	代理申報中介機構(gòu)公章： Seal of the tax agent:		主管稅務機關(guān)受理專用章： Dedicated seal of the in-charge tax authority:
經(jīng)辦人： Signature of the case handler:	經(jīng)辦人： Signature of the case handler:		受理人： Received by:
填表日期：年月日 Date of filing: Y M D	申報日期：年月日 Date of filing: Y M D		受理日期：年月日 Date of case acceptance: Y M D
			國家稅務總局監(jiān)制

【表單說明】

一、本表適用于取得來源于我國的所得，需享受我國簽署的避免雙重征稅協(xié)定（含與港澳避免雙重征稅安排）中的常設(shè)機構(gòu)和營業(yè)利潤條款待遇的企業(yè)所得稅非居民納稅人。

I. This form is applicable to non-resident enterprise income taxpayer who receives income sourced in China, and claims tax treaty benefits under the articles of permanent establishment and business profits of a Double Taxation Agreement signed by China (including the DTAs with Hong Kong and Macau Special Administrative Regions).

二、本表可用于自行申報或扣繳申報，也可用于非居民納稅人申請退稅。非居民納稅人自行申報享受協(xié)定待遇或申請退稅的，應填寫本表一式兩份，一份在申報享受協(xié)定待遇或申請退稅時交主管稅務機關(guān)，一份由非居民納稅人留存；對非居民納稅人來源于中國的所得實施指定扣繳管理的，非居民納稅人如需享受稅收協(xié)定待遇，應填寫本表一式三份，一份交由扣繳義務人在扣繳申報時交主管稅務機關(guān)，一份由扣繳義務人留存?zhèn)洳?，一份由非居民納稅人留存。

II. This form can be used for self-declaration or withholding declaration, as well as for the non-resident taxpayer’s application for tax refund. The non-resident taxpayer initiating the self-declaration for claiming tax treaty benefits, or applying for tax refund, shall complete two copies of the form: one form is to be submitted to the in-charge tax authority at the time of such declaration or application, and the other form is to be kept by the non-resident taxpayer. Where the non-resident taxpayer’s China sourced income is subject to withholding tax, administered at source or by means of a designated withholding agent, and the non-resident taxpayer is entitled to tax treaty benefits, the non-resident taxpayer shall complete three copies of the form: one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration, one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer.

三、本表第一部分由扣繳義務人填寫，如非居民納稅人自行申報納稅則無需填寫。本表其余部分由非居民納稅人填寫。非居民納稅人填報本表時可根據(jù)需要增加附頁。

III. Part I of the form shall be filled in by the withholding agent, and will not be required in the case of self-declaration. The rest of the form shall be filled in by the non-resident taxpayer. When filling in the form, the non-resident taxpayer can attach separate sheets to the form if necessary.

四、非居民納稅人應如實完整填寫本表所列問題。如非居民納稅人沒有問題所列情況，請在表格中填“無”。本表所列選擇題，請非居民納稅人在符合自身情況的選項對應的□或○中打勾“√”。帶有*標識的題目，請具有題目所描述情況的非居民納稅人填寫，與題目所描述情況不符的非居民納稅人無需填寫。

VI. The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form. Please write “N/A” in the form if a situation described in a question is not applicable for a non-resident taxpayer. For a multiple-choice question, please mark “√” in a corresponding box (“□”) or circle (“○”) for a choice that fits a non-resident taxpayer’s situation. If a non-resident taxpayer’s situation falls into the description of a question marked with “*”, answers shall be provided; otherwise, it can be skipped.

五、本表采用中英文雙語制作，如中英文表述不一致，以中文為準。如無特別說明，應使用中文填寫。

V. This form is prepared in Chinese and English. In case of divergence in the two languages, the Chinese text shall prevail. Unless otherwise stated, it shall be completed in Chinese.

六、本表各欄填寫如下：

VI. Instructions on how to fill in each item are as follows:

（一）扣繳義務人基本信息

(I) Basic Information of Withholding Agent

1.扣繳義務人名稱：由扣繳義務人填寫稅務登記證所載扣繳義務人的全稱。

Name of withholding agent: The withholding agent should provide its full name as shown in its tax registration certificate.

2.扣繳義務人納稅人識別號：由扣繳義務人填寫扣繳義務人稅務登記證上注明的“納稅人識別號”。

Tax identification number of withholding agent: The withholding agent should provide its identification number as shown in the tax registration certificate.

（二）非居民納稅人基本信息

(II) Basic Information of Non-resident Taxpayer

3.非居民納稅人中文名稱：填寫非居民納稅人在中國境內(nèi)的中文全稱。

Chinese name of non-resident taxpayer: Fill in the full Chinese name used by the non-resident taxpayer in China.

4.非居民納稅人在居民國（地區(qū)）名稱：填寫非居民納稅人在其居民國（地區(qū)）的英文全稱。

Name of non-resident taxpayer in resident state (region): Fill in the full English name of the non-resident taxpayer which is used in the non-resident taxpayer’s state (region) of residence.

（三）非居民納稅人在中國境內(nèi)經(jīng)營活動類型

III. Types of Operation Activities by Non-resident Taxpayer in China

5.非居民納稅人根據(jù)在中國境內(nèi)開展經(jīng)營活動的實際情況選擇。第四部分僅需填寫所選經(jīng)營活動類型相關(guān)題目。

Non-resident taxpayer should make a selection based on the business activities. Please only fill out the questions related to the selected business activities in Part IV.

（四）非居民納稅人在中國境內(nèi)具體經(jīng)營活動開展情況

(IV) Detailed Information on Operation Activities by Non-resident Taxpayer in China

6.問題2，工程項目名稱、地點、總承包商名稱：工程項目的名稱，應與合同簽訂項目名稱一致。工程項目總承包商名稱，填寫承攬整體建筑、裝配或安裝工程的承包商名稱。

Question 2, “Name of project, location of project, name of general contractor”: The project name shall be consistent with that stated in the signed contract. For the name of the project general contractor, please fill in the name of the contractor responsible for the whole construction, assembly or installation project.

7.問題3，非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動時間情況：如果非居民納稅人將承包工程作業(yè)的一部分轉(zhuǎn)包給其他企業(yè)，分包商在建筑工地施工的時間應算作總包商在建筑工程上的施工時間。如果分包商實施合同的日期在前，應以分包商開始實施合同之日作為實際開始實施合同日期。如果非居民納稅人在中國一個工地或同一工程連續(xù)承包兩個及兩個以上作業(yè)項目，應從第一個項目開始計算實際開始實施合同時間，最后完成全部作業(yè)項目計算作業(yè)全部結(jié)束時間。

Question 3, “Time of construction, assembly or installation project or relevant supervisory activities by non-resident taxpayer in China”: If the non-resident taxpayer (general contractor) subcontracts part of the contracted construction projects to any other enterprise (subcontractor), the time during which the subcontractor carries out construction activities on the building site shall be included in the time of the general contractor. If the date on which the subcontractor commences to implement the contract is prior to that of the general contractor, the date of commencement of the subcontractor shall be deemed to be the date of commencement of the general contractor. If the non-resident taxpayer consecutively contracts two or more work programs on one building site or project in China, the commencement of the first work program shall be the actual date to implement the contract and the conclusion of all the work programs shall be the date of completion of the contract.

8.問題4，工程項目分包情況：請列明非居民納稅人將項目對外分包的全部情況。

Question 4, “Project subcontract information”: Please list all the information about subcontracting projects by the non-resident taxpayer.

9.問題5，非居民納稅人在中國境內(nèi)提供勞務活動人員情況：非居民納稅人在中國境內(nèi)雇傭人員人數(shù)和非居民納稅人派遣到中國境內(nèi)人員人數(shù)，填寫非居民納稅人在中國境內(nèi)雇傭人員總?cè)藬?shù)和派遣到中國境內(nèi)人員總?cè)藬?shù)。請?zhí)顚憚趧栈顒又饕獙嵤┤藛T一名。

Question 5, “Non-resident taxpayer provides services through employees or other personnel engaged”: For the number of staff employed in China or seconded to China by the non-resident taxpayer, please fill in the total number of the staffs employed in China or seconded to China by non-resident taxpayer. Please fill in the name of the key personnel for providing the services.

10.問題6，非居民納稅人在中國境內(nèi)提供勞務活動時間情況：“在中國實施服務實際工作開始日期”，請根據(jù)非居民納稅人派遣人員和/或在中國境內(nèi)雇用人員實際開始實施該服務項目的日期填寫?！绊椖款A計持續(xù)時間”，按照非居民納稅人需享受稅收協(xié)定所規(guī)定的時間計量單位填寫預計累計持續(xù)月數(shù)或天數(shù)。

Question 6, “Time schedule of the services provided by the non-resident taxpayer in China”: For “Actual date to implement the service contract in China”, please fill in the actual date on which the personnel dispatched from overseas or/and those employed in China start to provide services for the project; for “the estimated duration of the project”, please fill in the estimated duration of the project in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.

11.問題7，非居民納稅人在中國境內(nèi)提供勞務活動間斷情況：如果非居民納稅人在中國境內(nèi)提供勞務活動出現(xiàn)間斷，或預計將出現(xiàn)間斷，請?zhí)顚戦g斷起止時間或預計間斷起止時間。

Question 7, “The suspension of services provided by non-resident taxpayer in China”: Where the service activities provided by the non-resident taxpayer in China is or is estimated to be suspended, please fill in the beginning and ending date of the suspension as occurred or as estimated.

12.問題10，非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動時間情況：“作業(yè)預計持續(xù)時間”，按照非居民納稅人需享受稅收協(xié)定所規(guī)定的時間計量單位填寫預計累計持續(xù)月數(shù)或天數(shù)。

Question 10, “Time schedule of usage of relevant device or equipment to explore or exploit natural resources, or engagement in related activities by non-resident taxpayer”: “The estimated duration of the work”, please fill in the estimated duration of the work in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.

13.問題12，該固定營業(yè)場所的全部活動是否屬于準備性質(zhì)或輔助性質(zhì)：從事“準備性或輔助性”活動的場所通常具備以下特點：一是該場所不獨立從事經(jīng)營活動，并其活動也不構(gòu)成非居民納稅人整體活動基本的或重要的組成部分；二是該場所進行稅收協(xié)定所列舉的不構(gòu)成常設(shè)機構(gòu)的活動時，僅為非居民納稅人服務，不為其他企業(yè)服務；三是其職責限于事務性服務，且不起直接營利作用。

Question 12, “Are all the activities exercised through this fixed place of business of a preparatory or auxiliary character”: A place in which activities of “preparatory or auxiliary” nature are carried on has in general the following characteristics:

(1) The activities of the place of business are not carried on independently and do not constitute an essential or significant part of the whole activities of the non-resident taxpayer;

(2) Where the activities of the place of business are excluded from constituting a PE according to the scenarios listed in the DTA , the activities are only provided to the non-resident taxpayer instead of any other enterprises; and

(3) The functions of the place are limited to administrative activities and do not directly play a profit-making role.

14.問題19，請簡要說明非居民納稅人未在中國構(gòu)成常設(shè)機構(gòu)，無需就來源于中國的營業(yè)利潤在中國繳納企業(yè)所得稅的法律依據(jù)和事實情況：如果非居民納稅人在中國開展經(jīng)營活動不屬于表內(nèi)所列舉的五種情況，且根據(jù)稅收協(xié)定非居民納稅人在中國未構(gòu)成常設(shè)機構(gòu)，請引述稅收協(xié)定相關(guān)條文，并說明非居民納稅人符合稅收協(xié)定相關(guān)條文規(guī)定的事實情況。

Question 19, “Please briefly explain the legal basis and facts pattern which could support the statement that the non-resident taxpayer does not have a PE in China so that the business profit derived from China is not subject to Chinese Enterprise Income Tax.”: If the activities conducted by the non-resident taxpayer do not fall into the five scenarios listed in this form and according to the applicable DTA, no PE is constituted in China by the non-resident taxpayer, please quote the relevant provisions in DTA and explain the facts based on which the non-resident taxpayer could enjoy the treatment according to the DTA.

（五）非居民納稅人取得同類所得及享受稅收協(xié)定待遇情況

(V) Income Received of the Same Type and Tax Treaty Benefits Claimed

15.問題20，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：如果非居民納稅人近三年在中國其他地區(qū)取得同類所得，受不同稅務主管機關(guān)管理，應選擇“是”，并填寫問題21、22。請在問題22中列明非居民納稅人近三年就來源于中國境內(nèi)其他地區(qū)的所有同類所得享受稅收協(xié)定待遇情況，可另附說明資料。

Question 20, “Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”: If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years, and this is under the jurisdiction of a different in-charge tax authority, “Yes” shall be selected, and Question 21 and 22 shall be answered. Please specify all tax treaty benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 22. Supporting materials can be attached separately

（六）附報資料清單

(VI) List of Documents Attached

16.非居民納稅人可自行選擇提供能夠證明非居民納稅人符合享受稅收協(xié)定待遇的其他資料。如非居民納稅人提供其他資料，請在清單上全部列明。

Non-resident taxpayer can provide, on a voluntary basis, other materials to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. When providing such materials, please identify all of them on the list.

（七）備注

(VII) Additional Notes

17.可填寫非居民納稅人認為主管稅務機關(guān)需要了解的其他有助于證明非居民納稅人符合享受稅收協(xié)定待遇條件的信息。如非居民納稅人有特殊情況，也請在備注中注明。

Non-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority and may be beneficial to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. Please specify the special situations in the additional notes, if any.

(八）聲明

(VIII) Declaration

18.由非居民企業(yè)的法定代表人或其授權(quán)代表負責人簽字并/或加蓋企業(yè)公章，并填寫聲明日期。

The declaration shall be sealed by the non-resident taxpayer, and/or signed by the legal representative or authorized representative of the non-resident enterprise, and the date of the statement shall be provided.

七.中國稅務機關(guān)將對非居民納稅人提交的信息資料保密。

VII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.

非居民納稅人享受稅收協(xié)定待遇情況報告表(企業(yè)所得稅B表)

內(nèi)容摘要

相關(guān)內(nèi)容

最新動態(tài)