《非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表(個(gè)人所得稅B表)》

A03057《非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（個(gè)人所得稅表）》非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（個(gè)人所得稅 B表）ReportingFormforNon-residentTaxpayerClaimingTaxTreatyBenefits(FormBforIndividualIncomeTax)（享受稅收協(xié)定常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)、獨(dú)立個(gè)人勞務(wù)條款待遇適用）(ApplicabletoTaxTreatyBenefitsundertheArticlesofPermanentEstablishmentandBusinessProfits,orIndependentPersonalServices)填表日期：年月日貨幣單位：元人民幣Filligdate:YMDCurrencyunit:RMB○自行申報(bào)○扣繳申報(bào)○退稅Self-declarationWithholdingDeclarationTaxRefund一、扣繳義務(wù)人基本信息I.BasicInformationofWithholdingAgent扣繳義務(wù)人納稅扣繳義務(wù)人名稱(chēng)人識(shí)別號(hào)NameofTaxidentificationwithholdingagentnumberofwithholdingagent二、非居民納稅人基本信息II.BasicInformationofNon-residentTaxpayer非居民納稅人在非居民納稅人中居民國(guó)（地區(qū)）姓名文名稱(chēng)NameofChinesenameofnon-residentnon-residenttaxpayerintaxpayerresidentstate(region)非居民納稅人身非居民納稅人身份證件類(lèi)型份證件號(hào)碼TypeofIDNumberofIDcertificatecertificate非居民納稅人享受稅收協(xié)定名稱(chēng)Nameoftheapplicabletaxtreaty享受稅收協(xié)定待遇條款○常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)條款PermanentEstablishmentandBusinessProfitsApplicablearticles○獨(dú)立個(gè)人勞務(wù)條款I(lǐng)ndependentPersonalServicesoftaxtreaty三、非居民納稅人在中國(guó)從事專(zhuān)業(yè)性勞務(wù)或其他獨(dú)立性活動(dòng)情況III.ProfessionalServicesorOtherIndependentActivitiesbyNon-residentTaxpayerinChina1．請(qǐng)簡(jiǎn)要說(shuō)明非居民納稅人所從事專(zhuān)業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)的類(lèi)型與性質(zhì)（可另附職業(yè)資格證明）。Pleasebrieflyexplainthetypeandnatureoftheprofessionalservicesorotherindependentactivitiesconductedbythenon-residenttaxpayer(professionalqualificationcertificatecouldbeattached).2．非居民納稅人在中國(guó)境內(nèi)從事專(zhuān)業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)， 是否設(shè)有經(jīng)□是 請(qǐng)?jiān)谙乱活}中說(shuō)明常使用的常設(shè)機(jī)構(gòu)或固定基地？Yes. PleaseanswertheDoesthenon-residenttaxpayerhaveafrequently-usedpermanentestablishmentnextquestionorfixedbaseforconductingprofessionalservicesorotherindependentactivitiesin□否 NoChina?*3．非居民納稅人設(shè)在中國(guó)境內(nèi)的常設(shè)機(jī)構(gòu)或固定基地地址Addressofthenon-residenttaxpayer'spermanentestablishmentorfixedbaseinChina4．非居民納稅人在中國(guó)境內(nèi)停留時(shí)間情況Non-residenttaxpayer'sdurationofstayinChina（1）上一公歷年度在中國(guó)境內(nèi)實(shí)際停留時(shí)間TheactualdurationofstayinChinainthelastcalenderyear到達(dá)中國(guó)日期

離開(kāi)中國(guó)日期

停留天數(shù)DateofArrival

DateofDeparture

DurationofStay（2）本年度在中國(guó)境內(nèi)實(shí)際停留時(shí)間或預(yù)計(jì)停留時(shí)間TheactualorexpecteddurationofstayinChinainthecurrentcalenderyear到達(dá)中國(guó)日期

離開(kāi)中國(guó)日期

停留天數(shù)DateofArrival

DateofDeparture

DurationofStay（3）下一公歷年度在中國(guó)境內(nèi)預(yù)計(jì)停留時(shí)間TheexpecteddurationofsatyinChinainthenextcalenderyear到達(dá)中國(guó)日期

離開(kāi)中國(guó)日期

停留天數(shù)DateofArrival

DateofDeparture

DurationofStay*5．該項(xiàng)所得是否由中國(guó)居民支付，或者由位于中國(guó)的常設(shè)機(jī)構(gòu)或固定基地負(fù)擔(dān)？IsthisincomepaidbyChineseresident(s),orbornebyapermenant□是Yes□否NoestablishmentorfixedbaselocatedinChina?*6．該項(xiàng)所得金額元美元IncomeamountUSD四、非居民納稅人取得同類(lèi)所得及享受稅收協(xié)定待遇情況IV.IncomeReceivedoftheSameTypeandTaxTreatyBenefitsClaimed7．非居民納稅人近三年是否有來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類(lèi)所得？□是YesHasthenon-residenttaxpayerreceivedanyincomeofthesametypesourcedin□否NootherregionswithinChinaoverthepastthreeyears?*8．非居民納稅人近三年是否就來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類(lèi)所得享受過(guò)協(xié)定待遇？□是YesHasthenon-residenttaxpayerclaimedtaxtreatybenefitsfortheincomeofthe□否NosametypesourcedinotherregionswithinChinaoverthepastthreeyears?*9．請(qǐng)說(shuō)明非居民納稅人近三年就來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類(lèi)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)

時(shí)間

(年份)

所得金額In-chargetaxauthority

Time(Year)

AmountofIncome1）2）3）4）5）五、附報(bào)資料清單V.ListofDocumentsAttached10．非居民納稅人自行選擇提供的能夠證明其符合享受協(xié)定待遇的其他資料清單Listofotherdocumentsprovidedbythenon-residenttaxpayeronavoluntarybasistojustifyentitlementtotaxtreatybenefits1）2）3）4）5）11．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提交時(shí)間（1） Dateofsubmission提交時(shí)間（2） Dateofsubmission提交時(shí)間（3） Dateofsubmission六、備注VI.AdditionalNotes七、聲明VII.Declaration我謹(jǐn)聲明以上呈報(bào)事項(xiàng)真實(shí)、準(zhǔn)確、無(wú)誤。Iherebydeclarethattheinformationgivenaboveistrue,accurateanderror-free.非居民納稅人簽章或簽字

年

月

日Sealorsignatureofnon-residenttaxpayer

Y

M

D扣繳義務(wù)人公章：

代理申報(bào)中介機(jī)構(gòu)公章：

主管稅務(wù)機(jī)關(guān)受理專(zhuān)用章：Sealofthewithholdingagent:

Sealofthetaxagent:

Dedicatedsealofthein-chargetaxauthority:經(jīng)辦人：經(jīng)辦人：受理人：Signatureofthecasehandler:Signatureofthecasehandler:Receivedby:填表日期：年月日申報(bào)日期：年月受理日期：年月日日Dateoffiling:YMDDateoffiling:YMDateofcaseacceptance:DYMD國(guó)家稅務(wù)總局監(jiān)制【表單說(shuō)明】一、本表適用于取得來(lái)源于我國(guó)的所得，需享受我國(guó)對(duì)外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(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)條款待遇，或獨(dú)立個(gè)人勞務(wù)條款待遇的個(gè)人所得稅非居民納稅人。I.Thisformisapplicabletonon-residentindividualincometaxpayerwhoreceivesincomesourcedinChina,andclaimstaxtreatybenefitsunderthearticlesofpermanentestablishmentandbusinessprofits,orindependentpersonalservicesofaDoubleTaxationAgreement(DTA)signedbyChina(includingtheDTAswithHongKongandMacauSpecialAdministrativeRegions).二、本表可用于自行申報(bào)或扣繳申報(bào)，也可用于非居民納稅人申請(qǐng)退稅。非居民納稅人自行申報(bào)享受協(xié)定待遇或申請(qǐng)退稅的，應(yīng)填寫(xiě)本表一式兩份，一份在申報(bào)享受協(xié)定待遇或申請(qǐng)退稅時(shí)交主管稅務(wù)機(jī)關(guān)，一份由非居民納稅人留存；對(duì)非居民納稅人來(lái)源于中國(guó)的所得實(shí)施源泉扣繳或指定扣繳管理的，非居民納稅人如需享受稅收協(xié)定待遇，應(yīng)填寫(xiě)本表一式三份，一份交由扣繳義務(wù)人在扣繳申報(bào)時(shí)交主管稅務(wù)機(jī)關(guān)，一份由扣繳義務(wù)人留存?zhèn)洳?，一份由非居民納稅人留存。II.Thisformcanbeusedforself-declarationorwithholdingdeclaration,aswellasforthenon-residenttaxpayer’sapplicationfortaxrefund.Thenon-residenttaxpayerinitiatingtheself-declarationforclaimingtaxtreatybenefits,orapplyingfortaxrefund,shallcompletetwocopiesoftheform:oneformistobesubmittedtothein-chargetaxauthorityatthetimeofsuchdeclarationorapplication,andtheotherformistobekeptbythenon-residenttaxpayer.Wherethenon-residenttaxpayer’sChinasourcedincomeissubjecttowithholdingtax,administeredatsourceorbymeansofadesignatedwithholdingagent,andthenon-residenttaxpayerisentitledtotaxtreatybenefits,thelattershallcompletethreecopiesoftheform:oneistobegiventothewithholdingagenttosubmittothein-chargetaxauthorityatthetimeofthewithholdingdeclaration,oneistobekeptbythewithholdingagentandanotheristobekeptbythenon-residenttaxpayer.三、本表第一部分由扣繳義務(wù)人填寫(xiě)，如非居民納稅人自行申報(bào)納稅則無(wú)需填寫(xiě)。本表其余部分由非居民納稅人填寫(xiě)。非居民納稅人填報(bào)本表時(shí)可根據(jù)需要增加附頁(yè)。PartIoftheformshallbefilledinbythewithholdingagent,andwillnotberequiredinthecaseofself-declaration.Therestoftheformshallbefilledinbythenon-residenttaxpayer.Whenfillingintheform,thenon-residenttaxpayercanattachseparatesheetstotheformifnecessary.四、非居民納稅人應(yīng)如實(shí)完整填寫(xiě)本表所列問(wèn)題。如非居民納稅人沒(méi)有問(wèn)題所列情況，請(qǐng)?jiān)诒砀裰刑睢盁o(wú)”。本表所列選擇題，請(qǐng)非居民納稅人在符合自身情況的選項(xiàng)對(duì)應(yīng)的□或○中打勾“√”。帶有*標(biāo)識(shí)的題目，請(qǐng)具有題目所描述情況的非居民納稅人填寫(xiě)，與題目所描述情況不符的非居民納稅人無(wú)需填寫(xiě)。IV.Thenon-residenttaxpayershallprovideaccurateandcompleteinformationtoanswerthequestionscontainedintheform.Pleasewrite“N/A”intheformifasituationdescribedinaquestionisnotapplicableforanon-residenttaxpayer.Foramultiple-choicequestion,pleasemark“√”inacorrespondingbox(“□”)orcircle(“○”)forachoicethatfitsanon-residenttaxpayer’ssituation.Ifanon-residenttaxpayer’ssituationfallsintothedescriptionofaquestionmarkedwith“*”,answersshallbeprovided;otherwise,itcanbeskipped.五、本表采用中英文雙語(yǔ)制作，如中英文表述不一致，以中文為準(zhǔn)。如無(wú)特別說(shuō)明，應(yīng)使用中文填寫(xiě)。V.ThisformispreparedinChinese andEnglish.In caseofdivergence inthetwolanguages,theChinesetextshallprevail.Unlessotherwisestated,itshallbecompletedinChinese.六、本表各欄填寫(xiě)如下：VI.Instructionsonhowtofillineachitemareasfollows:（一）扣繳義務(wù)人基本信息(I)BasicInformationofWithholdingAgent1.扣繳義務(wù)人名稱(chēng)：由扣繳義務(wù)人填寫(xiě)稅務(wù)登記證所載扣繳義務(wù)人的全稱(chēng)。Name ofwithholding agent:Thewithholding agent should provide itsfullnameasshowninitstaxregistrationcertificate.2.扣繳義務(wù)人納稅人識(shí)別號(hào)： 由扣繳義務(wù)人填寫(xiě)扣繳義務(wù)人稅務(wù)登記證上注明的 “納稅人識(shí)別號(hào)”。Taxidentificationnumberofwithholdingagent:Thewithholdingagentshouldprovideitsidentificationnumberasshowninthetaxregistrationcertificate.（二）非居民納稅人基本信息(II)BasicInformationofNon-residentTaxpayer3.非居民納稅人在居民國(guó)（地區(qū)）姓名：填寫(xiě)非居民納稅人身份證件上的英文全名，如護(hù)照上的英文全名。Nameofnon-residenttaxpayerinresidentstate(region):FillinthefullEnglishnameofthenon-residenttaxpayerasshowninhis/herIDdocument,suchasthefullEnglishnameonthepassport.4.非居民納稅人身份證件類(lèi)型： 填寫(xiě)能識(shí)別非居民納稅人唯一身份的有效證照名稱(chēng)， 如護(hù)照。TypeofIDcertificate:Fillinthenameofthevalidcertificatethatcanidentifythesoleidentityofthenon-residenttaxpayer,suchasapassport.5.非居民納稅人身份證件號(hào)碼：填寫(xiě)非居民納稅人身份證件上的號(hào)碼，如護(hù)照號(hào)碼。NumberofIDcertificate:FillinthenumberoftheIDdocumentofthenon-residenttaxpayer,suchasthepassportnumber.6.享受稅收協(xié)定待遇條款： 非居民納稅人由于在中國(guó)提供專(zhuān)業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)取得所得需享受稅收協(xié)定待遇，如擬享受稅收協(xié)定有“獨(dú)立個(gè)人勞務(wù)”條款，請(qǐng)選擇“獨(dú)立個(gè)人勞務(wù)條款”；如需享受稅收協(xié)定沒(méi)有“獨(dú)立個(gè)人勞務(wù)”條款，請(qǐng)選擇“常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)條款”。Applicablearticlesoftaxtreaty:Fornon-residenttaxpayerwhoreceivesincomefromprovidingprofessionalservicesorotherindependentactivitiesclaimingtreatmentsundertaxtreaty,iftaxtreatyhavethearticleof ‘IndependentPersonalServices ’,pleasechoose‘Articleof Independent Personal Services’if; there are no articles of ‘IndependentPersonalServices ’undertaxtreaty,pleasechoose ‘ArticleofPermanentEstablishmentandBusinessProfits ’.（三）非居民納稅人在中國(guó)從事專(zhuān)業(yè)性勞務(wù)或其他獨(dú)立性活動(dòng)情況ProfessionalServicesorOtherIndependentActivitiesbyNon-residentTaxpayerinChina7.問(wèn)題1，請(qǐng)簡(jiǎn)要說(shuō)明非居民納稅人所從事專(zhuān)業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)的類(lèi)型與性質(zhì)：如醫(yī)師、律師、工程師、建筑師、會(huì)計(jì)師等，或?qū)Ψ蔷用窦{稅人所從事活動(dòng)的專(zhuān)業(yè)性和/或獨(dú)立性進(jìn)行簡(jiǎn)要描述。Question1,“Pleasebrieflyexplainthetypeandnatureoftheprofessionalservicesorotherindependentactivitiesconductedbythenon-residenttaxpayer.”For:example,doctor,lawyer,engineer,architect,accountantandsoon,orpleasebrieflydescribethetechnicalityand/orindependenceoftheactivitiesconductedbythenon-residenttaxpayer.8.問(wèn)題2，非居民納稅人在中國(guó)境內(nèi)從事專(zhuān)業(yè)性勞務(wù)或者其他獨(dú)立性活動(dòng)，是否設(shè)有經(jīng)常使用的常設(shè)機(jī)構(gòu)或固定基地：常設(shè)機(jī)構(gòu)是指非居民企業(yè)或個(gè)人在中國(guó)進(jìn)行全部或部分營(yíng)業(yè)的固定營(yíng)業(yè)場(chǎng)所。固定基地是指從事獨(dú)立個(gè)人勞務(wù)活動(dòng)的人員從事其業(yè)務(wù)活動(dòng)的固定場(chǎng)所（地點(diǎn)）。Question2,“Doesthenon-residenttaxpayerhaveafrequently-usedpermanentestablishmentorfixedbaseforconductingprofessionalservicesorotherindependentactivitiesinChina?”:Permanentestablishmentshallrefertoafixedbusinessplacefornon-residenttaxpayer’entitiesorindividualstoconductallorpartialbusiness.Fixedbaseshallrefertoafixedplace(location)forpeopletoconductindependentpersonalacuities.9.問(wèn)題5：非居民納稅人需享受稅收協(xié)定條款有此項(xiàng)規(guī)定的，須填寫(xiě)此問(wèn)題。Question5:ThisquestionmustbefilledoutifitisrequiredbythearticlesofDTAunderwhichthenon-residenttaxpayerclaimsfortreatments.問(wèn)題6：非居民納稅人需享受稅收協(xié)定條款有此項(xiàng)規(guī)定的，須填寫(xiě)此問(wèn)題。Question 6:This question must befilledoutifit isrequired bythearticles ofDTAunderwhichthenon-residenttaxpayerclaimsfortreatments.（四）非居民納稅人取得同類(lèi)所得及享受稅收協(xié)定待遇情況(IV)IncomeReceivedoftheSameTypeandTaxTreatyBenefitsClaimed11.問(wèn)題 7，非居民納稅人近三年是否有來(lái)源于中國(guó)境內(nèi)其他地區(qū)的同類(lèi)所得：如果非Question7,“Hasthenon-residenttaxpayerreceivedanyincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears?”:Ifthenon-residenttaxpayerhasanyincomeofthesametypesourcedinotherregionswithinChinaoverthepastthreeyears,andthisisunderthejurisdictionofadifferentin-chargetaxauthority,“Yes”shallbeselected,andQuestion8and9shallbeanswered.Pleasespecifyalltaxtreatybenefitsclaimedbythenon-residenttaxpayerf