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

"ReportingFormforNon-residentTaxpayerClaimingTaxTreatyBenefits

(FormBforEnterpriseIncomeTax)",,,,,,,,,,,,,,,,

（享受稅收協(xié)定常設(shè)機(jī)構(gòu)和營業(yè)利潤條款待遇適用）,,,,,,,,,,,,,,,,

(ApplicabletoTaxTreatyBenefitsundertheArticlesofPermanentEstablishmentandBusinessProfits),,,,,,,,,,,,,,,,

,,"填表日期：年月日

Fillingdate:YMD",,"貨幣單位：元人民幣

Currencyunit：RMB",,,,,,,,,,,,

〇自行申報(bào)〇扣繳申報(bào)〇退稅,,,,,,,,,,,,,,,,

Self-declarationWithholdingdeclarationTaxrefund,,,,,,,,,,,,,,,,

"一、扣繳義務(wù)人基本信息

I.BasicInformationofWithholdingAgent",,,,,,,,,,,,,,,,

"扣繳義務(wù)人名稱

Nameofwithholdingagent",,,扣繳義務(wù)人納稅人識(shí)別號(hào)Taxidentificationnumberofwithholdingagent,,,,,,,,,,,,,

"二、非居民納稅人基本信息

II.BasicInformationofNon-residentTaxpayer",,,,,,,,,,,,,,,,

"非居民納稅人中文名稱

Chinesenameofnon-residenttaxpayer",,,"非居民納稅人在中國的納稅人識(shí)別號(hào)

Taxidentificationnumberofnon-residenttaxpayerinChina",,,,,,,,,,,,,

"非居民納稅人在居民國（地區(qū)）的名稱

Nameofnon-residenttaxpayerinresidentstate(region)",,,"非居民納稅人在居民國（地區(qū)）納稅人識(shí)別號(hào)

Taxidentificationnumberofnon-residenttaxpayerinresidentstate(region)",,,,,,,,,,,,,

"非居民納稅人享受稅收協(xié)定名稱

Nameoftheapplicabletaxtreaty",,,,,,,,,,,,,,,,

"三、非居民納稅人在中國境內(nèi)經(jīng)營活動(dòng)類型

III.TypesofOperationActivitiesbyNon-residentTaxpayerinChina",,,,,,,,,,,,,,,,

"□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(dòng)

Non-residenttaxpayerengagesinconstruction,assemblyorinstallationprojectorrelevantsupervisoryactivitiesinChina

□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(xiàng)目或相關(guān)聯(lián)的項(xiàng)目提供勞務(wù)活動(dòng)

Non-residenttaxpayerprovidesservicesforthesameorrelatedprojectinChinathroughemployeesorotherpersonnelengaged

□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(dòng)

Non-residenttaxpayerusesrelevantdeviceorequipmenttoexploreorexploitnaturalresources,orengagesinrelevantactivitiesinChina

□非居民納稅人在中國設(shè)立從事準(zhǔn)備性或輔助性活動(dòng)的固定營業(yè)場所

Non-residenttaxpayersetsupafixedplaceofbusinessinChinaforthepurposeofcarryingontheactivitiesofapreparatoryorauxiliarycharacter

□非居民納稅人通過代理人在中國從事經(jīng)營活動(dòng)

Non-residenttaxpayeroperatesbusinessinChinathroughanagent

□其他

Others",,,,,,,,,,,,,,,,

"四、非居民納稅人在中國境內(nèi)具體經(jīng)營活動(dòng)情況

VI.DetailedInformationonOperationActivitiesbyNon-residentTaxpayerinChina",,,,,,,,,,,,,,,,

"（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(dòng)

（I）Non-residentTaxpayerEngagesinConstruction,AssemblyorInstallationProjectorRelevantSupervisoryActivitiesinChina",,,,,,,,,,,,,,,,

"1．非居民納稅人在中國從事工程具體類型（可多選）

Typesofprojectsengagedbynon-residenttaxpayerinChina(multiplechoices)

□建筑工地

Buildingsite

□建筑、裝配或安裝工程

Construction,assemblyorinstallationproject

□與建筑、裝配或安裝工程有關(guān)的監(jiān)督管理活動(dòng)

Supervisoryactivitiesinconnectionwithconstruction,assemblyorinstallationproject

□與建筑、裝配或安裝工程有關(guān)的咨詢活動(dòng)

Consultancyactivitiesinconnectionwithconstruction,assemblyorinstallationproject

□其他

Others",,,,,,,,,,,,,,,,

"2．工程項(xiàng)目名稱

Nameofproject",,,,,,,,,,,,,,,,

"工程項(xiàng)目地點(diǎn)

Locationofproject",,,,,,,,,,,,,,,,

"工程項(xiàng)目總承包商名稱

Nameofgeneralcontractor",,,,,,,,,,,,,,,,

"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(dòng)時(shí)間情況

Timeofconstruction,assemblyorinstallationprojectorrelevantsupervisoryactivitiesbynon-residenttaxpayerinChina",,,,,,,,,,,,,,,,

"（1）合同約定開始日期

Beginningdateagreedinthecontract",,,"（2）合同約定結(jié)束日期

Endingdateagreedinthecontract",,,,,,,,,,,,,

"（3）實(shí)際開始實(shí)施合同（包括一切準(zhǔn)備活動(dòng)）日期

Actualdatetoimplementthecontract(includingallpreparationwork)",,,"（4）作業(yè)（包括試運(yùn)行作業(yè)）全部結(jié)束交付使用日期或預(yù)計(jì)結(jié)束日期

Thedateofdeliveryofallthework(includingtrialwork)ortheestimatedendingdate",,,,,,,,,,,,,

"4．工程項(xiàng)目分包情況

Projectsubcontractinformation",,,,,,,,,,,,,,,,

"分包合同名稱

Nameofthesubcontract",,"分包商名稱

Nameofthesubcontractors",,"分包合同開始日期

Beginningdateofthesubcontract","分包合同結(jié)束日期

Endingdateofthesubcontract",,,,,,,,,,,

（1）,,,,,,,,,,,,,,,,

（2）,,,,,,,,,,,,,,,,

（3）,,,,,,,,,,,,,,,,

（4）,,,,,,,,,,,,,,,,2

（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(xiàng)目或相關(guān)聯(lián)的項(xiàng)目提供勞務(wù)活動(dòng)

(II)Non-residentTaxpayerProvidesServicesfortheSameorRelatedProjectinChinaThroughEmployeesorOtherPersonnelEngaged",,,,,,,,,,,,,,,,

"5．非居民納稅人在中國境內(nèi)提供勞務(wù)活動(dòng)人員情況

Non-residenttaxpayerprovidesservicesthroughemployeesorotherpersonnelengaged",,,,,,,,,,,,,,,,

"（1）非居民納稅人在中國境內(nèi)雇傭人員人數(shù)

NumberofstaffemployedinChinabythenon-residenttaxpayer",,,"（2）非居民納稅人派遣到中國境內(nèi)人員人數(shù)

NumberofstaffsecondedtoChinabythenon-residenttaxpayer",,,,,,,,,,,,,

"（3）勞務(wù)活動(dòng)主要實(shí)施人員姓名

Name(s)ofthekeypersonnelprovidingservices",,,"（4）勞務(wù)活動(dòng)主要實(shí)施人員身份證件類型和身份證件號(hào)碼

TypeandNo.ofIDofthekeypersonnelprovidingservices",,,,,,,,,,,,,

"6．非居民納稅人在中國境內(nèi)提供勞務(wù)活動(dòng)時(shí)間情況

Timeschedulesoftheservicesprovidedbythenon-residenttaxpayerinChina",,,,,,,,,,,,,,,,

"（1）合同約定實(shí)施服務(wù)項(xiàng)目開始時(shí)間

Beginningdateagreedintheservicecontract",,,"（2）合同約定完成并交付服務(wù)項(xiàng)目時(shí)間或預(yù)計(jì)時(shí)間

Endingdateagreedintheservicecontractortheestimateddate",,,,,,,,,,,,,

"（3）在中國實(shí)施服務(wù)實(shí)際工作開始日期

ActualdatetoimplementtheservicecontractinChina",,,"（4）非居民納稅人派遣人員為實(shí)施服務(wù)項(xiàng)目第一次抵達(dá)中國日期

Thefirstdatewhenexpatriatesdispatchedbythenon-residenttaxpayerarriveinChina",,,,,,,,,,,,,

"（5）項(xiàng)目預(yù)計(jì)累計(jì)持續(xù)時(shí)間（月/天）

Theestimateddurationoftheproject(M/D)",,,,,,,,,,,,,,,,

"7．非居民納稅人在中國境內(nèi)提供勞務(wù)活動(dòng)間斷情況

Thesuspensionofservicesbythenon-residenttaxpayerinChina",,,,,,,,,,,,,,,,

"勞務(wù)活動(dòng)間斷開始時(shí)間

Beginningdateofthesuspensionofservices",,,"勞務(wù)活動(dòng)間斷結(jié)束時(shí)間

Endingdateofthesuspensionofservices",,,,,,,,,,,,,

（1）,,,,,,,,,,,,,,,,

（2）,,,,,,,,,,,,,,,,

（3）,,,,,,,,,,,,,,,,

"8．非居民納稅人與勞務(wù)接收方是否具有關(guān)聯(lián)關(guān)系？

Isthenon-residenttaxpayertherelatedpartyoftheservicerecipient?",,,,"□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(dòng)

(III)Non-residentTaxpayerUsesRelevantDeviceorEquipmenttoExploreorExploitNaturalResources,orEngagesinRelevantActivitiesinChina",,,,,,,,,,,,,,,,

"9．項(xiàng)目名稱

Nameofproject",,,,,,,,,,,,,,,,

"項(xiàng)目地點(diǎn)

Locationofproject",,,,,,,,,,,,,,,,

"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(dòng)時(shí)間情況

Timescheduleofusageofrelevantdeviceorequipmenttoexploreorexploitnaturalresources,orengagementinrelatedactivitiesbythenon-residenttaxpayer",,,,,,,,,,,,,,,,

"（1）合同約定開始日期

Beginningdateagreedinthecontract",,,"（2）合同約定結(jié)束日期或預(yù)計(jì)結(jié)束日期

Endingdateagreedinthecontractortheestimateddate",,,,,,,,,,,,,

"（3）實(shí)際開始作業(yè)日期

Actualdatetoimplementthecontract",,,"（4）作業(yè)預(yù)計(jì)持續(xù)時(shí)間（月/天）

Theestimateddurationofthework(M/D)",,,,,,,,,,,,,

"（四）非居民納稅人在中國設(shè)立從事準(zhǔn)備性或輔助性活動(dòng)的固定營業(yè)場所

(IV)Non-residentTaxpayerSetsupaFixedPlaceofBusinessinChinaforthePurposeofCarryingontheActivitiesofaPreparatoryorAuxiliaryCharacter",,,,,,,,,,,,,,,,

"11．固定營業(yè)場所名稱

Nameofthefixedplaceofbusiness",,,,,,,,,,,,,,,,

"固定營業(yè)場所地址

Addressofthefixedplaceofbusiness",,,,,,,,,,,,,,,,

"12．該固定營業(yè)場所的全部活動(dòng)是否屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)？

Arealltheactivitiesexercisedthroughthisfixedplaceofbusinessofapreparatoryorauxiliarycharacter?",,,,"□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(dòng)情況

Pleasebrieflydiscribetheactivitiesexercisedthroughthisfixedplaceofbusinessbythenon-residenttaxpayer.",,,,,,,,,,,,,,,,

"（五）非居民納稅人通過代理人在境內(nèi)從事經(jīng)營活動(dòng)

(V)Non-residentTaxpayerOperatesBusinessinChinathroughanAgent",,,,,,,,,,,,,,,,

"14．非居民納稅人代理人的類型

Typesofnon-residenttaxpayer'sagent",,,,"□獨(dú)立代理人

Independentagent

□非獨(dú)立代理人

Dependentagent",,,,,,,,,,,,

"*15．如果非居民納稅人的代理人是獨(dú)立代理人，請回答下列問題

Wherethenon-residenttaxpayer'sagentisconsideredasanindependentagent,pleaseanswerfollowingquestions",,,,,,,,,,,,,,,,

"（1）獨(dú)立代理人名稱

Nameofindependentagent",,,,,,,,,,,,,,,,

"（2）代理費(fèi)標(biāo)準(zhǔn)與支付條件

Chargestandardandpaymentrequirementofagencyfee",,,,,,,,,,,,,,,,

"（3）代理人是否是專門從事代理業(yè)務(wù)的一般傭金代理人？

Istheagentspecializedinagencybusinessasthegeneralcommissionagent?",,,,"□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？

Doestheagenthavetheauthoritytoconcludecontractsinthenameofthenon-residenttaxpayer?",,,,"□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？

Doestheagentoftensignthecontractonbehalfofthenon-residenttaxpayer?",,,,"□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？

Isthereanycircumstancewherethecontractsignedbytheagentisbindingonthenon-residenttaxpayer?",,,,"□是Yes

□否No",,,,,,,,,,,,

"（7）代理人的活動(dòng)是否全部或幾乎全部代表非居民納稅人？

Aretheactivitiesoftheagentperformedwhollyoralmostwhollyonbehalfofthenon-residenttaxpayer?",,,,"□是Yes

□否No

□無法確定Notsure",,,,,,,,,,,,

"*16．如果非居民納稅人的代理人是非獨(dú)立代理人，請回答下列問題

Wherethenon-residenttaxpayer'sagentisconsideredasadependentagent,pleaseanswerfollowingquestions",,,,,,,,,,,,,,,,

"（1）該代理人通過固定營業(yè)場所進(jìn)行的全部活動(dòng)是否屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)？

Arealltheactivitiescarriedonbytheagentinthisfixedplaceofbusinessofapreparatoryorauxiliarycharacter?",,,,"□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(dòng)情況。

Pleasebrieflyexplainalltheactivitiescarriedonbytheagentinthisfixedplaceofbusiness.",,,,,,,,,,,,,,,,

"（六）其他

（VI）Others",,,,,,,,,,,,,,,,

"17．非居民納稅人在中國從事經(jīng)營活動(dòng)是否有相對固定的營業(yè)場所？

Doesthenon-residenttaxpayerhavearelativelyfixedplaceofbusiness?",,,,"□是Yes

□否No",,,,,,,,,,,,

"18．經(jīng)營活動(dòng)開始時(shí)間

Beginningtimeofbusiness",,,"經(jīng)營活動(dòng)結(jié)束或預(yù)計(jì)結(jié)束時(shí)間

Endingtimeorestimatedendingtimeofbusiness",,,,,,,,,,,,,

"19．請簡要說明非居民納稅人未在中國構(gòu)成常設(shè)機(jī)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(shí)情況。

Pleasebrieflyexplainthelegalbasisandfactspatternwhichcouldsupportthestatementthatthenon-residenttaxpayerdoesnothaveaPEinChinasothatthebusinessprofitderivedfromChinaisnotsubjecttoChineseEnterpriseIncomeTax.

",,,,,,,,,,,,,,,,

"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.IncomeReceivedoftheSameTypeandTaxTreatyBenefitsClaimed",,,,,,,,,,,,,,,,

"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？

Hasthenon-residenttaxpayerreceivedanyincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears?",,,,"□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？

Hasthenon-residenttaxpayerclaimedtaxtreatybenefitsfortheincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears?",,,,"□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

Pleaseindicatethedetailsofanytaxtreatybenefitsclaimedbythenon-residenttaxpayerforthesametypeofincomesourcedinotherregionswithinChinaoverthepastthreeyears.",,,,,,,,,,,,,,,,

"主管稅務(wù)機(jī)關(guān)

In-chargetaxauthority",,"時(shí)間（年份）

Time(year)",,"所得金額

Amountofincome",,,,,,,,,,,,

（1）,,,,,,,,,,,,,,,,

（2）,,,,,,,,,,,,,,,,

（3）,,,,,,,,,,,,,,,,

（4）,,,,,,,,,,,,,,,,

（5）,,,,,,,,,,,,,,,,

"六、附報(bào)資料清單

VI.ListofDocumentsAttached",,,,,,,,,,,,,,,,

"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

Listofotherdocumentsprovidedbythenon-residenttaxpayeronavoluntarybasistojustifyentitlementtotaxtreatybenefits",,,,,,,,,,,,,,,,

（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(fù)提交的資料清單和提交時(shí)間

Listofdocumentssubmittedbefore(andneednottoberesubmitted)/Dateofsubmission",,,,,,,,,,,,,,,,

（1）,,,,"提交時(shí)間

Submissiondate",,,,,,,,,,,,

（2）,,,,"提交時(shí)間

Submissiond