外國公司船舶運輸收入免征企業(yè)所得稅證明表

1、中華人民共和國國家稅務(wù)總局State Administration of Taxation of the Peoples Republic of China 外國公司船舶運輸收入免征企業(yè)所得稅證明表 Certification of Income Tax Exemption on Shipping Income byForeign Enterprises二、申請人聲明 Declaration of claimants：我僅在此聲明以上呈報事項準(zhǔn)確無誤。I hereby declare that above statement is correct and complete to the bes

2、t of my knowledge and belief.申請人簽名或蓋章 Claimant (Signature or Seal)：三、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(wù)機(jī)關(guān)填寫）；或另附對方主管稅務(wù)機(jī)關(guān)或航運主管部門出具專用證明。Certificate of resident status of the claimant (For the use of the tax authority of the Contracting State in which the claimant is a resident) or attach the special certifica

3、te of resident issued by the四、申請免稅的依據(jù)（請在適當(dāng)方格內(nèi)打號） Applicable treaties ( the appropriate box(es)： 根據(jù)中華人民共和國政府和 國政府簽訂的：In according with the provision in Article of the following treaty (treaties) between the Government of the Peoples Republic of China and the Government of , 1、避免雙重征稅協(xié)定； 2、海運協(xié)定；Double

4、Taxation Agreement Maritime Agreement3、互免海運企業(yè)運輸收入稅收協(xié)定；Agreement for reciprocal exemption of tax on shipping income4、互免海運企業(yè)運輸收入稅收換文；Exchange Note for reciprocal exemption of tax on shipping income 5、其他有關(guān)協(xié)議 Other applicable treaty （需填寫協(xié)議名稱 If yes, please state）； 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得的運輸收入，

5、可在中國免征企業(yè)所得稅。Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound from China shall be exempted from the Enterprise Income Tax in China.以下由主管稅務(wù)機(jī)關(guān)填寫 (For the use of the Chinese tax Authorities only)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State Administration of Taxat

6、ion stamp of tax officeof the Peoples Republic of China填表說明一、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)定免征所得稅待遇時填報。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(wù)人填寫，一式三份，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(wù)機(jī)關(guān)備查。三、公司名稱填寫公司的全稱；總機(jī)構(gòu)、實際管理機(jī)構(gòu)所在地或者注冊所在地，填寫申請人在稅收上為其居民國家的總機(jī)構(gòu)所在地實際管理機(jī)

7、構(gòu)所在地或者注冊所在地的地址及郵政編碼。四、本表末項所列主管稅務(wù)機(jī)構(gòu)蓋章是指負(fù)責(zé)該項審批業(yè)務(wù)的縣（市）級稅務(wù)機(jī)關(guān)加蓋本級公章。五、本表用中文，也可用中、外兩種文字填寫。Instructions1. The certification is applicable to the foreign enterprise who receive from the operation of international shipping in China and claim for the Enterprise Income Tax exemption benefit of tax treaties in

8、according with Circular for Strengthening the Tax and Foreign Exchange Administrations on Shipping Income of Foreign Enterprises issued by the State Administration of Taxation and the State Administration of Foreign Exchange.2. The certification is to be filled out in triplicate by the foreign enter

9、prises claiming for the tax treaty benefit 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 foreign fee payment; and the third kept with the Chinese tax a

10、uthorities for record.3. The item “Name of enterprise” should be given the full name of the enterprise; The items “Place of head office”, “Place of effective 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.4. At the close of the certification, “Stamp of tax office” means official stamp at the level