青地税发[2004]72号 青岛市地方税务局关于加强企业出口退税及非贸易、部分资本项目项下售付汇税收管理的通知[全文废止]

　　编号：

境外公司企业所得税完税证明

(售付汇专用)

_______________银行(外汇管理局)：

　　_______________公司系我局管辖的外商投资企业(或外国企业)，根据企业报送的纳税资料证明，该公司注册资本_______________元，其中外方_______________公司占公司股份_______________%。该公司于_______________年_______________月_______________日开业， 年为第一个获利年度。 年度应纳税所得额_______________元，已征(免)企业所得税_______________元(税票号：_______________)，税后利润_______________元。

　　特此证明

　　年  月  日

　　主管国家税务局盖章

　　编号：

境外劳务费用不予征税确认证明

(售付汇专用)

_______________公司(支付人)：

　　根据你公司所提供的资料，你公司向境外_______________公司(个人)所支付的发生在境外的_______________(劳务费名称)，价款_______________元，根据我国现行税法的规定，此类活动发生在我国境外，在我国不予征税。

　　有关这些费用的合理性问题，我局将根据税法的有关规定，进一步审核确认。

　　主管国家税务局盖章

　　年   月   日

中华人民共和国国家税务总局外国公司船舶运输收入免征企业所得税证明表

　　State Administration of Taxation of the People’s Republic of China Certification of Income Tax Exemption on Shipping 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 Liner serviceCategories of shipping service

　　□2、不定期船舶运输 Tramping service

　　(请在适当方格内打√号 √ the appropriate box(es))

　　船舶来源：

　　□1、自有船舶 Self-owned：

　　□3、程租 Voyage charter：

　　□2、期租Time charter：

　　□4、其他 Other cases

　　(需说明具体情况 If yes ，please state)

　　二、申请人声明 Declaration of claimants：

　　我仅在此声明以上呈报事项准确无误。

　　I hereby declare that above statement is correct and complete to the best of my knowledge and belief.

　　申请人签名或盖章 Claimant(Signature or Seal)：

　　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 authority of the Contracting State in which the claimant is a resident)or attach the special certificate of resident issued by the tax or shipping authorities of the Contracting State in which the claimant is a resident.

　　CertificationWe certify that               (claimant’s  name) is a resident of                  according to the provisions of paragraph            of Article           in the Double Taxation Agreement between                   and the People’s   Republic of China.Claimant’s serial number：            Date：Signature or stamp of tax office

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

　　根据中华人民共和国政府和__________________________________国政府签订的：

　　In accordance with the provisions in Article (Articles)________________________of the following treaty(treaties)between the Government of the People’s Republic of China and the Government of           .               ：

　　□ 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 on shipping income

　　□ 4、互免海运企业运输收入税收换文;

　　Exchange Note for reciprocal exemption 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，可在中国免征企业所得税。

　　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.

　　以下由主管税务机关填写(For the use of the Chinese tax authorities only)

　　编号(No.)：第   号

　　收到申请日期Date of receipt of application

　　审核日期Date of examination

　　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

　　Stamp of tax office

　　The People’s Republic of China

　　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地址及邮政编码。

　　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 is applicable to the foreign enterprises who receive income from the operation of international shipping in China and claim for the Enterprise Income Tax exemption benefit of tax treaties in accordance 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 enterprises 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 freight fee payment;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 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 of the county(city)of China that is in charge of the said taxation.

　　5.The certification should be filled out in Chinese or in both Chinese and foreign languages.