外国居民享受避免双重征税协定待遇减免所得税.doc

37、外国居民享受避免双重征税协定待遇减免所得税事项内容同中华人民共和国签订避免双重征税协定国家居民取得来源于中国的股息、利息、特许权使用费，以及个人劳务所得可以申请享受税收协定待遇减免所得税。政策依据中华人民共和国企业所得税法中华人民共和国企业所得税法实施条例国家税务总局关于企业所得税减免税管理问题的通知（国税发2008111号）国家税务总局关于印发税收减免管理办法（试行）的通知（国税发2005129号）中华人民共和国个人所得税法中华人民共和国个人所得税法实施条例我国对外签署的避免双重征税协定所需资料1、外国居民享受避免双重征税协定待遇申请表（一式二份）2、对方国主管税务机关出具的专用证明（原件，但若对方国主管税务机关在申请表上直接填写并签章，则无须另提供专用证明），专用证明的中文翻译件（一份）3、合同、协议或其他能证明双方权利义务的书面资料复印件（除股息所得）（一份，注明与原件一致，并加盖企业公章）4、中国境内被投资企业税后利润分配的董事会决议复印件（股息所得）（一份，注明与原件一致，并加盖企业公章）办结时限三十个工作日回复文书在外国居民享受避免双重征税协定待遇申请表上签字并盖章，税务机关与申请人各留存一份。外国居民享受避免双重征税协定待遇申请表Application for Treatment Under Double Taxation Agreement 税务局 To Tax Bureau 日期Date 年year 一、申请人事项Details of Claimant： 个人Individual姓名Full name国籍Nationality住所或居所Domicile or residence邮政编码Postcode公司或团体 Corporation or other entity名称Name总机构所在地Place of Head Office邮政编码Postcode实际管理机构所在地Place of effective Management邮政编码Postcode注册所在地Place of registration邮政编码Postcode二、所得事项Details of Income:股息Dividends支付名称Payers name地址Address邮政编码Postcode支付金额Amount of payment支付日期Date of Payment利息Interest支付名称Payers name地址Address邮政编码Postcode支付金额Amount of payment合同签字日期Date of contract合同有效期period of contract支付日期Date of Payment特许权使用费Royalties支付名称Payers name地址Address邮政编码Postcode支付金额Amount of payment合同签字日期Date of contract合同有效期period of contract支付日期Date of Payment个人劳务所得Income of personal service职业Occupation支付名称Payers name地址Address邮政编码Postcode支付金额Amount of payment所得项目Item of income支付日期Date of Payment三、适用的避免双重征税协定Applicable Double Taxation Agreement:中华人民共和国同 国签订的避免双重征税协定第 条第 款。Paragraph , Article of the Tax Agreement between the peoples Republic of China and .四、声明Declaration:我仅以此声明以上呈报事项准确无误。I hereby declare that the above statement is correct and complete to the best of my knowledge and belief. 申请人签名或盖章： Claimant (Signature or Seal): 五、申请人居民身份证明（由申请人为其居民的缔约国主管税务机关填写）；或另附对方主管税务机关出具的专用证明。Certificate of Resident Status of Claimant (For the use of responsible tax office the Contracting State in which the claimant is resident) or attach the special certificate of resident issued by responsible tax office of the Contracting State in which the claimant is a resident.CertificationWe certify that (claimants name) is a resident of according to the provision of paragraph ,of Article in the Double Taxation Agreement Between and the peoples Republic of China. Claimants serial Number: Date: Signature or Stamp of tax office以下由中国主管税务机关填写（The following for the use of responsible tax office of China only）;编号（No.）:第 号收到申请表日期Date of receipt of application审核日期Date of examination审核意见Examination report主办人（签字）Responsible officer (signature)负责人（签字）Chief officer (signature)中华人民共和国国家税务总局 主管税务机关盖章State Administration of Taxation The Peoples Republic of China Stamp of tax office 关于填写外国居民享受避免双重征税协定待遇申请表的说明一、填报范围和程序（一）本表适用同中华人民共和国签订避免双重征税协定（以下简称税收协定）国家居民取得来源于中国的股息、利息、特许权使用费，以及个人劳务所得申请享受税收协定待遇填报。（二）本表由受益所有人或所得取得人填写，一式两份，一并送交支付人，由支付人报送当地税务机关审核认可后，退还支付人一份据以执行。二、本表填写说明（一）申请人事项：1、个人住所或居所填写申请人在税收上为其居民国家的住所或居所地址及邮政编码。2、公司或团体名称填写公司或团体的全称；总机构、实际管理机构或注册所在地，填写申请人在税收上为其居民国家的总机构所在地、实际管理机构所在地或注册所在地的地址及邮政编码。（二）所得事项：个人劳务所得中的职业填写申请人为独立个人劳务或非独立个人劳务；所得项目是指工资、薪金或劳务报酬。（三）其他事项：申请人填写对表列各项或其他需要说明的事项。（四）该表末项所列主管税务机关盖章是指主管申请人提出该项税收业务的中国县（市）级税务机关另盖本级公章。Instructions of the “Application for Treatment under Avoidance of Double Taxation Agreement”1. Scope and procedure of filling the Form(1) The Form is applicable to those who are residents of the countries concluded the Agreement for the Avoidance of Double Taxation (hereinafter referred to as the “Tax Agreement”) with the Peoples Republic of China, and who claim for treatments of the Tax Agreement with respect to dividends, interest, royalties and personal services income derived from China.(2) The Form is completed by beneficial owner or income recipient in duplicate and forwarded to the payer, then submitted to the relevant local tax office by the latter. One piece of the duplicate will be returned to the payer for the enforcement upon tax offices examination and approval.2.Instructions for items in the Form(1) “Details of claimant”.Individuals domicile or residence, state the address of claimants domicile or residence as well as postcode in the country of claimant being a resident for the purpose of tax.Name of corporation or other entity, give full name; Place of head office, effective management or registration, give address and postcode in the country of claimant being a resident for the purpose of tax.(2) “Details of Income”:“Occupation” in the personal service income column refers to independent personal service of the claimant. “item of income” includes wages, salaries or service remuneration.(3) Others:Notes necessary by cl