外國公司船舶運輸收入免征營業(yè)稅證明表

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

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

3、ignature or seal)： </p><p>　　申請人居民身份證明（由申請人為其居民的締約國主管稅務機關填寫）；或另附對方主管稅務機關或航運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、申請免稅的依據(jù)（請在適當方格內打√號）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、運協(xié)定；Maritime Agreement</p><p>　　□3、互免海運企業(yè)運輸收入稅收協(xié)定；Agreement for reciprocal exemption of tax on shipping income</p><p>　　□4、互免海運企業(yè)運輸收入稅收換文；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載旅客、貨物或者郵件出境所取得的運輸收入，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>　　以下由主管稅務機關填寫（For the use of the Chinese tax authorities onl

10、y） 編號（NO）：第 號</p><p>　　中華人民共和國國家稅務總局 主管稅務機關蓋章</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《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業(yè)對外支付管理的通知》的規(guī)定，外國公司以船舶經(jīng)營國際運輸從中國取得所得申請享受協(xié)定免征營業(yè)稅待遇時填報。</p><p>　　二、本表由申請免稅待遇的外國公司自行或委托其扣繳義務人填寫，一式三份

12、，一份由申請人保存；一份作為對外支付運費的免稅憑證，交主管外匯管理部門；一份由主管稅務機關備查。</p><p>　　三、公司名稱填寫公司的全稱；總機構、實際管理機構所在地或注冊所在地，填寫申請人在稅收上為其居民國家的總機構所在地、實際管理機構所在地或注冊所在地的地址及郵政編碼。</p><p>　　四、本表末項所列主管稅務機關蓋章是指負責該項審批業(yè)務的設區(qū)市稅務機關加蓋本級公章。<

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