关于印制使用《外国公司船舶运输收入免征企业所得税证明表》和《外国公司船舶运输收入免征营业税证明表》的通知

根据国家税务总局和国家外汇管理局发布的《关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》(国税发［2001］139号)第三条的规定，现将《外国公司船舶运输收入免征企业所得税证明表》和《外国公司船舶运输收入免征营业税证明表》式样印发给你局，请据此式样及有关规定印制。本表自2002年3月1日起使用。

中华人民共和国国家税务总局State Administration of Taxation of thePeoples Republic of China

外国公司船舶运输收入免征企业所得税证明表Certification of Income Tax Exemption onShipping Income by Foreign Enterprises  

一、申请人事项Details of Claimant：

外国公司名称Name of enterprise 

总机构所在地Place of head office

实际管理机构所在地Place of effective management

注册所在地Place of registration       (请在适当方格内打√号√the appropriate box(es))

在中国运输经营方式：          □1班轮运输Linerservice

Categories of shippingservice     □2不定期船舶运输Tramping service

(请在适当方格内打√号√the appropriatebox(es))

船舶来源：               □1自有船舶Self-owned;

Categories ofvessels  □2期租Time charter;    

                                  □3程租Voyage charter;   

                                  □4其他Other cases

(需说明具体情况If yes, pleasestate)                              

二、申请人声明Declaration of chaimants：

我仅在此声明以上呈报事项准确无误。

I hereby declare that abovestatement is correct and complete to the beof my knowledge and belief.

申请人签名或盖章Claimant (Signature orSeal)：

三、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或航运主管部门出具的专用证明。

Certificate of resident statusof the claimant (For the use of the tax authorityof the Contracting State in which the claimant is a resident) or attachthe special certificate of residentissued by the tax or shipping authorities of the Contracting State in which the claimant is a resident.

Certification

We certify that ---(claimant`s name) is a resident of---  according tothe Provisions of paragraph---ofArticle---in the Double Taxation Agreementbetween---and the Peoples Republic of China.Claimants serial number:                Date:Signature or stamp or tax office                                 

四、申请免税的依据(请在适当方格内打√号)Applicable treaties (√the appropriatebox(es))：

根据中华人民共和国政府和------国政府签订的：

In accordance with theprovisions in Article (Articles)---of the following treaty (treaties) between the Government of the Peoples Republic of China and the Governmentof---

□1避免双重征税协定；□2海运协定；Double Taxation Agreement     Maritime Agreement

□3互免海运企业运输收入税收协定；Agreement for reciprocal exemption of tax onshipping income

□4互免海运企业运输收入税收换文；Exchange Note for reciprocal exemption of tax onshipping income

□5其他有关协议Other applicable treaty (需填写协议名称Ifyes, please state);

第----- 条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。Shipping income derived by the claimant fromcarrying passengers, cargo and mailontheir vessels outbound from China shall be exempted from the EnterpriseIncome Tax in China.

以下由主管税务机关填写(For the use of the Chinese tax authoritiesonly)    编号(No.)：第    号        

收到申请日期Date of receipt of application                 审核日期Date ofexamination     

审核意见Examination report

协定免税依据Applicable treaty or treaties

本证明表自       年    月    日至        年    月    日有效。

This certification is validfrom ---(Month) ---(Day) ---(Year)

To---(Month)---(Day)---(Year).

主办人(签字)Officer in charge (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 People`s Republic ofChina---Stamp of tax office

                           填    表    说    明 

一、本表适用于按照《国家税务总局、国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》的规定，外国公司以船舶经营国际运输从中国取得所得申请享受协定免征所得税待遇时填报。

二、本表由申请免税待遇的外国公司自行或委托其扣缴义务人填写，一式三份，一份由申请人保存；一份作为对外支付运费的免税凭证，交主管外汇管理部门；一份由主管税务机关备查。

三、公司名称填写公司的全称；总机构、实际管理机构所在地或注册所在地，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址址及邮政编码。

四、本表末项所列主管税务机关盖章是指负责该项审批业务的县(市)级税务机关加盖本级公章。

五、本表用中文，也可用中、外两种文字填写。

Instructions    

1 The certification isapplicable to the foreign enterprises who receive incomefrom theoperation of international shipping in China and claim for theEnterprise Income Tax exemption benefitof tax treaties in accordance with Circular forStrengthening the Tax and Foreign Exchange Administrations on ShippingIncome of Foreign Enterprises issued bythe State Administration of Taxation and the State Administration of Foreign Exchange.

2 The certification is to befilled out in triplicate by the foreign enterprises claiming for the tax treatybenefit or by their entrusted withholding agents. The firstpieceshall be kept with the claimant; the second one submitted to theChinese foreign exchange authorities as a taxexemption certificate for freightfeepayment; and the third kept with the Chinese tax authorities for record.

3 The item “Name of enterprise”should be given the full name of the enterprise; The items “Place of headoffice”, “Place of effective management” and “Place of registration” should be given the full address and postcode in the country of claimant being a resident for tax purposes.

4 At the close of thecertification, “Stamp of tax office” means official stamp at the levelof the county (city) of China that is in charge of the said taxation.

5 The certification should befilled out in Chinese or in both Chinese and foreign languages.

中华人民共和国国家税务总局State Administration of Taxation of thePeople`s Republic of China

外国公司船舶运输收入免征营业税证明表Certification of Business Tax Exemption onShipping Income by Foreign Enterprises  

一、申请人事项Details of Claimant：

外国公司名称Name of enterprise

总机构所在地Place of head office

实际管理机构所在地Place of effective management

注册所在地Place of Registration

(请在适当方格内打√号√the appropriatebox(es))

在中国运输经营方式：        □1班轮运输LinerSerive

Categories of shippingservice   □2不定期船舶运输Tramping Service

(请在适当方格内打√号√the appropriatebox(es))

船舶来源：                 □1自有船舶Self-owned;

Categories ofvessels    □2期租Time charter;     

                                    □3程租Voyage charter ;

                                    □4其他Other cases

(需说明具体情况If yes, pleasestate)                           

二、申请人声明Declaration of Chaimants：

我仅在此声明以上呈报事项准确无误。

I hereby declare that abovestatement is correct and complete to the be of my knowledge andbelief.

申请人签名或盖章Claimant (signature orseal)：

三、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或航运主管部门出具的专用证明。Certificate of Resident Status of the claimant(For the use of the tax authorityof theContracting State in which the claimant is a resident) or attach thespecial certificate of resident issued bythe tax or shipping authorities of the Contracting State in which the claimant is a resident.

Certification

We certify that---(claimants name) is a resident of---according tothe provisions of naragraph---ofArticle ---in the Double Taxation Agreement between---and the People`s Republic ofChina.

Claimant`s serialnumber:                Date:

Signature or stamp of taxoffice                                  

四、申请免税的依据(请在适当方格内打√号)Applicable treaties (√the appropriatebox(es))：

根据中华人民共和国政府和-----国政府签订的：

In accordance with theprovisions in Article (Articles)---of the following treaty (treaties) between the Government of the Peoples Republic of China and the Governmentof

□1避免双重征税协定；□2海运协定；

Double TaxationAgreement    Maritime Agreement

□3互免海运企业运输收入税收协定；

Agreement for reciprocalexemption of tax on shipping income

□4互免海运企业运输收入税收换文；

Exchange Note for reciprocalexemption of tax on shipping income

□5其他有关协议Other applicable treaty (需填写协议名称If yes, please state);

第-----条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征营业税。

Shipping income derived by theclaimant from carrying passengers, cargo and mailon their vessels outbound from China shall be exempted from the Business Tax in China.

以下由主管税务机关填写(For the use of the Chinese tax authoritiesonly)    编号(No.)：第    号

收到申请日期Date of receipt of application                 审核日期Date ofexamination

审核意见Examination report       

协定免税依据Applicable treaty or treaties

本证明表自       年    月    日至        年    月    日有效。This certification is valid from---(Month)---(Day)---(Year)To---(Month)---(Day)---(Year).

主办人(签字)Officer in charge (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 People`s Republic ofChina---Stamp of tax office

填    表    说    明 

一、本表适用于按照《国家税务总局、国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》的规定，外国公司以船舶经营国际运输从中国取得所得申请享受协定免征营业税待遇时填报。

二、本表由申请免税待遇的外国公司自行或委托其扣缴义务人填写，一式三份，一份由申请人保存；一份作为对外支付运费的免税凭证，交主管外汇管理部门；一份由主管税务机关备查。

三、公司名称填写公司的全称；总机构、实际管理机构所在地或注册所在地，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址址及邮政编码。

四、本表末项所列主管税务机关盖章是指负责该项审批业务的县(市)级税务机关加盖本级公章。

五、本表用中文，也可用中、外两种文字填写。

Instructions

1 The certification isapplicable to the foreign enterprises who receive income from the operation of international shipping inChina and claim for the Business Tax exemption benefit of tax treatiesin accordance with Circular forStrengthening the Tax and Foreign Exchange Administrations on ShippingIncome of Foreign Enterprises issued bythe State Administration of Taxation and the State Administration of Foreign Exchange.

2 The certification is to befilled out in triplicate by the foreign enterprises claiming for the tax treatybenefit or by their entrusted withholding agents. The firstpiece shall be kept with the claimant; the second one submitted to theChinese foreign exchange authorities as atax exemption certificate for freightfeepayment; and the third kept with the Chinese tax authorities for record.

3 The item “Name of enterprise”should be given the full name of the enterprise; The items “Place of headoffice”, “Place of effective management” and “Place of registration” should be given the full address and postcode in the country of claimant being a resident for tax purposes.

4 At the close of thecertification, “Stamp of tax office” means official stamp at the levelof the county (city) of China that is in charge of the said taxation.

5 The certifcation should befilled out in Chinese or in both Chinese and foreign languages.