非居民享受稅收協(xié)定待遇審批申請(qǐng)表

1、附件2非居民享受稅收協(xié)定待遇審批申請(qǐng)表Annex 2Non-residents claim for treatment under Double Taxation Agreement(DTA (for approval 填表說明:Note1.本表適用于提出享受稅收協(xié)定待遇審批申請(qǐng)的非居民。This form is applicable to non-resident applying for treatment under DTA.2.本表第11欄中項(xiàng)目按交易或合同名稱填報(bào)。Fill in the name of the transaction or contract in Blank 11.

2、3.本表第12欄中所得類型按所得類型代號(hào)填寫,各所得類型代號(hào)為:1營業(yè)利潤;2股息;3利息;4;特許權(quán)使用費(fèi);5財(cái)產(chǎn)收益;6獨(dú)立個(gè)人勞務(wù)所得;7非獨(dú)立個(gè)人勞務(wù)所得;8其他所得。各所得歸類按適用的稅收協(xié)定相應(yīng)條款規(guī)定執(zhí)行,但營業(yè)利潤包括適用稅收協(xié)定一般營業(yè)利潤條款和表演家、運(yùn)動(dòng)員等特殊條款的營業(yè)利潤;獨(dú)立個(gè)人勞務(wù)所得包括適用稅收協(xié)定一般獨(dú)立個(gè)人勞務(wù)條款和表演家、運(yùn)動(dòng)員等特殊條款的獨(dú)立個(gè)人勞務(wù)所得;非獨(dú)立個(gè)人勞務(wù)所得包括適用稅收協(xié)定一般非獨(dú)立個(gè)人勞務(wù)條款和表演家、運(yùn)動(dòng)員等特殊條款的非獨(dú)立個(gè)人勞務(wù)所得Choose from the following codes for Blank 12 (Type

3、 of income:1.business profit; 2 dividend; 3 interest; 4 royalties; 5 capital gains; 6 independent personal service income; 7 dependent personal service income; 8 other income. The income categorization is made in accordance with the applicable articles of DTA. Business profit includes the business p

4、rofit stipulated both in the Business Profit Article and other articles such as Artistes and Sportsmen. Independent personal service income includes the service income stipulated both in the Independent Personal Services Article and other articles such as Artistes and Sportsmen. Dependent personal s

5、ervice income includes the service income stipulated both in the Dependent Personal Services Articles or income from Employment and other articles such as Artistes and Sportsmen.。4.本表第13欄中納稅方式按類型代號(hào)填寫,類型代號(hào)為:1自行申報(bào);2源泉扣繳。Choose from the following codes for Blank 13 (Approach of tax payment: 1 Self-decl

6、aration; 2 Withholding at source.5.本表第18欄應(yīng)優(yōu)先按應(yīng)納稅所得額填報(bào);不能準(zhǔn)確填報(bào)應(yīng)納稅所得額的,按收入額填報(bào)。Fill in the amount of taxable income in Blank 18. If unable to fill in the amount of taxable income precisely, fill in the amount of gross income.6.本表第18欄按收入額填報(bào)的,本表第19欄中的減免稅額按照由收入額推算的應(yīng)納稅所得額計(jì)算,并應(yīng)在備注欄中說明推算過程。If the amount of gr

7、oss income is filled out in Blank 18, the amount of tax deduction or exemption in Blank 19 is calculated on the bisis of taxable income inferred from the amount of gross income. The process of calculation shall be specified in Additional information.7.納稅人全權(quán)委托代理人填報(bào)本表并附報(bào)書面授權(quán)委托書的,可不在本表第24欄蓋章或簽名。The stamp or signatu