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非居民納稅人稅收居民身份信息報(bào)告表

非居民納稅人稅收居民身份信息報(bào)告表(企業(yè)適用)

發(fā)布者:時(shí)間:12-24

分類:資料下載 > 財(cái)會(huì)服務(wù)

相關(guān)資質(zhì):稅收籌劃(稅務(wù)咨詢)

發(fā)布機(jī)構(gòu):珠海一路通財(cái)務(wù)有限公司

內(nèi)容摘要

A03055《非居民納稅人稅收居民身份信息報(bào)告表(企業(yè)適用)》

非居民納稅人稅收居民身份信息報(bào)告表
(企業(yè)適用)
Information Reporting Form of Tax Residence Status of Non-resident Taxpayer
(For Enterprises)

填報(bào)日期:                                  
Filling date:               Y           M          D

  自行申報(bào)                                                    
    Self-declaration                                                                                      

  扣繳申報(bào)                                        Withholding declaration

  退稅                                                                                                 Tax refund

一、扣繳義務(wù)人基本信息 
.Basic Information of Withholding Agent

扣繳義務(wù)人名稱
Name of withholding agent

扣繳義務(wù)人納稅人識(shí)別號(hào)
Tax identification number of withholding agent

二、非居民納稅人基本信息 
.Basic Information of Non-resident Taxpayer

非居民納稅人中文名稱
Chinese name of non-resident taxpayer

非居民納稅人在中國的納稅人識(shí)別號(hào)
Tax identification number of non-resident taxpayer in China

非居民納稅人在居民國(地區(qū))名稱
Name of non-resident taxpayer in resident state (region)

非居民納稅人在居民國(地區(qū))的納稅人識(shí)別號(hào)
Tax identification number of non-resident taxpayer in resident state (region)

非居民納稅人在中國聯(lián)系地址和郵政編碼
Contact address and postal code in China

非居民納稅人在居民國(地區(qū))聯(lián)系地址和郵政編碼
Contact address and postal code in resident state (region)

非居民納稅人在中國的聯(lián)系電話
Telephone number in China

非居民納稅人在居民國(地區(qū))的聯(lián)系電話
Telephone number in resident state (region)

非居民納稅人的居民國(地區(qū))
Resident state (region)

非居民納稅人享受稅收協(xié)定名稱
Name of the applicable tax treaty

三、扣繳義務(wù)人使用信息.Information for Use by Withholding Agent

提示:稅收居民是指符合締約國國內(nèi)稅法中對(duì)居民定義的人,包括企業(yè)和個(gè)人。如果非居民納稅人不是需享受稅收協(xié)定締約對(duì)方的稅收居民,則不能享受稅收協(xié)定待遇。
Note: The term "tax resident" means any person (e.g. an enterprise or individual) who, under the domestic tax law of a contracting state to the tax treaty, shall be regarded as a resident. If the non-resident taxpayer is not a resident of the other contracting party to the tax treaty, it shall not be entitled to the treatment under the tax treaty.

1.非居民納稅人在締約對(duì)方的組織類型
    The organization type of the non-resident taxpayer  in the other contracting party

   具有獨(dú)立納稅地位的營利實(shí)體 
       Business entity with independent taxpayer status
   不具有獨(dú)立納稅地位的營利實(shí)體
       Business entity without independent taxpayer status
   政府 
       Government
   非營利組織 
       Non-profit organization
   其他
       Others  

*2.非居民納稅人在締約對(duì)方的組織類型如為其他,請(qǐng)說明
    Please explain if the answer to Question 1 is "others".

3.請(qǐng)引述非居民納稅人構(gòu)成締約對(duì)方稅收居民的締約對(duì)方國內(nèi)法律依據(jù):
    Please cite the domestic legal basis based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party:

4.請(qǐng)簡要說明非居民納稅人構(gòu)成締約對(duì)方稅收居民的事實(shí)情況:
    Please briefly describe the facts based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party:

5.聲明:
    Declaration:
    我謹(jǐn)聲明,我為需享受稅收協(xié)定締約對(duì)方稅收居民,我成為締約對(duì)方稅收居民并非為了獲得稅收協(xié)定利益而安排。
    I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits.


                                  非居民納稅人簽章或簽字                                                                                                 
                                  Seal or signature of the non-resident taxpayer                                                    Y          M         D

四、稅務(wù)機(jī)關(guān)管理使用信息Ⅳ.Information for Use by Tax Authorities

6.根據(jù)《中華人民共和國企業(yè)所得稅法》規(guī)定,依法在中國境內(nèi)成立,或者依照外國(地區(qū))法律成立但實(shí)際管理機(jī)構(gòu)在中國境內(nèi)的企業(yè)是中國的稅收居民。根據(jù)該法律規(guī)定,非居民納稅人是否構(gòu)成中國的稅收居民?
    The Enterprise Income Tax Law prescribes that a resident enterprise refers to an enterprise that is established within the territory of China pursuant to Chinese laws or an enterprise that is established within the territory of another country or region pursuant to that country or that region's laws whose place of effective management is located in China. According to such provision, is the taxpayer a tax resident of China?

     Yes
     No

7.非居民納稅人的注冊(cè)地(國家或地區(qū))
    Place of registration (state or region)

   非居民納稅人的實(shí)際管理機(jī)構(gòu)所在地(國家或地區(qū))
   Place of effective management (state or region)

   非居民納稅人的總機(jī)構(gòu)所在地(國家或地區(qū))
   Place of head office (state or region)

8.請(qǐng)簡要說明非居民納稅人在居民國(地區(qū))的主要經(jīng)營活動(dòng)內(nèi)容。
    Please briefly describe the main business activities of the non-resident taxpayer in the resident state (region).

*9.享受稅收協(xié)定股息、利息、特許權(quán)使用費(fèi)、財(cái)產(chǎn)收益條款稅收協(xié)定待遇的非居民納稅人,請(qǐng)?zhí)顚懼苯踊蜷g接持有本企業(yè)權(quán)益額達(dá)到10%以上的股東情況(請(qǐng)全部列明)
    For a non-resident enterprise claiming tax treaty benefits under the article of dividends, interest, royalties or capital gains, please provide information of all shareholders holding directly or indirectly at least 10 per cent of rights and interests of the enterprise.

股東名稱 
Name of shareholder

股東注冊(cè)地址(住址)
Place of registration (home address)

股東居民國(地區(qū))
Residence state (region) of the shareholder

持股比例
Ratio of holdings

1

2

3

4

5

10.非居民納稅人從中國取得的所得在居民國(地區(qū))納稅情況(限于列入稅收協(xié)定適用范圍的稅種)    Information of taxes paid in the resident state (region) on the income derived from China by the non-resident taxpayer (for taxes covered by the tax treaty only)

稅種名稱 
Name of tax

法定稅率 Statutory tax rate

享受居民國(地區(qū))國內(nèi)減免稅優(yōu)惠的法律依據(jù)及條文描述
Legal basis and provision description for the non-resident taxpayer to enjoy tax reduction or exemption in its resident state (region)

1

2

3

11.根據(jù)第三國(地區(qū))法律規(guī)定,非居民納稅人同時(shí)還構(gòu)成哪些國家(地區(qū))的稅收居民(涉及多個(gè)國家或地區(qū)請(qǐng)全部列明)?
    Does the non-resident taxpayer qualify as a tax resident of any other states (regions) based on the laws of such states (regions)? If yes, please specify the names of all such states (regions).

*12.非居民納稅人需享受的稅收協(xié)定如包含利益限制條款或享受協(xié)定優(yōu)惠的資格判定條款,請(qǐng)簡要說明非居民納稅人是否符合相關(guān)條款要求。
    If the treaty contains provisions of "Limitation on Benefits" or "Entitlement to Benefits", please briefly describe whether the non-resident taxpayer meets the requirements of these provisions.

五、備注 
.Additional Notes

六、聲明
.Declaration

   我謹(jǐn)聲明以上呈報(bào)事項(xiàng)真實(shí)、準(zhǔn)確、無誤。
   I hereby declare that the information given above is true, accurate and error-free.


           非居民納稅人簽章   Seal of non-resident taxpayer                                                                     
           代表人簽字             Signature of the representative                                                     Y         M         D                                          

扣繳義務(wù)人公章:
Seal of the withholding agent:

代理申報(bào)中介機(jī)構(gòu)公章:
Seal of the tax agent:

主管稅務(wù)機(jī)關(guān)受理專用章:
Dedicated seal of the in-charge tax authority:

經(jīng)辦人:
Signature of the case handler:

經(jīng)辦人:
Signature of the case handler:

受理人:
Received by:

填表日期:         年   月   日
Date of filing:                  Y      M       D

申報(bào)日期:          年   月    日
Date of filing:                   Y        M        D

受理日期:        年   月   日
Date of case acceptance:     Y    M    D

國家稅務(wù)總局監(jiān)制

【表單說明】

一、本表適用于需享受我國對(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)或國際運(yùn)輸協(xié)定待遇的企業(yè)所得稅非居民納稅人。

I. This form is applicable to non-resident enterprise income taxpayer who claims tax benefits under a Double Taxation Agreement (DTA, including the DTAs with Hong Kong and Macau Special Administrative Regions) or International Transport Agreement signed by China.

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)非居民納稅人來源于中國的所得實(shí)施源泉扣繳或指定扣繳管理的,非居民納稅人如需享受協(xié)定待遇,應(yīng)填寫本表一式三份,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. This form can be used for self-declaration or withholding declaration, as well as for the non-resident taxpayer’s application for tax refund. The non-resident taxpayer initiating the self-declaration for claiming tax treaty benefits, or applying for tax refund, shall complete two copies of the form: one form is to be submitted to the in-charge tax authority at the time of such declaration or application, and the other form is to be kept by the non-resident taxpayer. Where the non-resident taxpayer’s China sourced income is subject to withholding tax, administered at source or by means of a designated withholding agent, and the non-resident taxpayer is entitled to tax treaty benefits, the non-resident taxpayer shall complete three copies of the form: one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration, one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer.

三、本表第一部分由扣繳義務(wù)人填寫,如非居民納稅人自行申報(bào)納稅則無需填寫。本表其余部分由非居民納稅人填寫。非居民納稅人填報(bào)本表時(shí)可根據(jù)需要增加附頁。

III. Part I of the form shall be filled in by the withholding agent, and will not be required in the case of self-declaration. The rest of the form shall be filled in by the non-resident taxpayer. When filling in the form, the non-resident taxpayer can attach separate sheets to the form if necessary.

四、本表第三部分“扣繳義務(wù)人使用信息”用于在源泉扣繳或指定扣繳情況下,扣繳義務(wù)人核對(duì)非居民納稅人是否符合享受協(xié)定待遇條件;其他部分用于稅務(wù)機(jī)關(guān)采集管理信息。

IV. “Information for use by withholding agent” in Part III of the form is used by a withholding agent to decide if a non-resident taxpayer is eligible for tax treaty benefits in withholding at source; the rest is for the tax authority to gather information for administrative purposes.

五、非居民納稅人應(yīng)如實(shí)完整填寫本表所列問題。如非居民納稅人沒有問題所列情況,請(qǐng)?jiān)诒砀裰刑?/span>“無”。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,與題目所描述情況不符的非居民納稅人無需填寫。

V. The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form. Please write “N/A” in the form if a situation described in a question is not applicable for a non-resident taxpayer.  For a multiple-choice question, please mark “√” in a corresponding box (“□”) or circle (“○”) for a choice that fits a non-resident taxpayers situation.  If a non-resident taxpayers situation falls into the description of a question marked with *, answers shall be provided; otherwise, it can be skipped.

六、本表采用中英文雙語制作,如中英文表述不一致,以中文為準(zhǔn)。如無特別說明,應(yīng)使用中文填寫。

VI. This form is prepared in Chinese and English. In case of divergence in the two languages, the Chinese text shall prevail. Unless otherwise stated, it shall be completed in Chinese.

七、本表各欄填寫如下:

VII. Instructions on how to fill in each item are as follows:

(一)扣繳義務(wù)人基本信息

IBasic Information of Withholding Agent

1.扣繳義務(wù)人名稱:由扣繳義務(wù)人填寫稅務(wù)登記證所載扣繳義務(wù)人的全稱。

Name of withholding agent: The withholding agent should provide its full name as shown in its tax registration certificate.

2.扣繳義務(wù)人納稅人識(shí)別號(hào):由扣繳義務(wù)人填寫扣繳義務(wù)人稅務(wù)登記證上注明的“納稅人識(shí)別號(hào)”。

Tax identification number of withholding agent: The withholding agent should provide its identification number as shown in the tax registration certificate.

(二)非居民納稅人基本信息

IIBasic Information of Non-resident Taxpayer

3.非居民納稅人中文名稱:填寫非居民納稅人在中國境內(nèi)的中文全稱。

Chinese name of non-resident taxpayer: Fill in the full Chinese name used by the non-resident taxpayer in China.

4.非居民納稅人在居民國(地區(qū))名稱:填寫非居民納稅人在其居民國(地區(qū))的英文全稱。

Name of non-resident taxpayer in resident state (region): Fill in the full English name of the non-resident taxpayer which is used in the non-resident taxpayer’s state (region) of residence.

5.非居民納稅人的居民國(地區(qū)):填寫非居民納稅人為其稅收居民的獨(dú)立稅收管轄區(qū)的名稱。如果非居民納稅人是香港、澳門稅收居民,請(qǐng)?zhí)顚憽跋愀厶貏e行政區(qū)”或“澳門特別行政區(qū)”。

Resident state (region): Fill in the name of the independent tax jurisdiction where the non-resident taxpayer is a resident. Tax resident of Hong Kong or Macau SARs should indicate "Hong Kong SAR" or "Macau SAR" as appropriate.

(三)扣繳義務(wù)人使用信息

IIIInformation for Use by Withholding Agent

6.問題1,非居民納稅人在締約對(duì)方的組織類型:“具有獨(dú)立納稅地位的營利實(shí)體”和“不具有獨(dú)立納稅地位的營利實(shí)體”,按非居民納稅人是否在締約對(duì)方單獨(dú)繳納屬于協(xié)定適用范圍的所得稅判定。組織類型選擇“其他”的,須填寫問題2,簡要說明非居民納稅人的組織類型、具體特征和性質(zhì)。

Question 1, “The organization type of the non-resident taxpayer in the other contracting party”: Determine if the non-resident taxpayer is a "business entity with independent taxpayer status" or a "business entity without independent taxpayer status" based on whether it independently pays the taxes covered by the Agreement in the other contracting party. Answer Question 2 if the organization type is categorized as "Others". Briefly describe the organization type, characteristics and nature of the non-resident taxpayer.

7.問題3,請(qǐng)引述非居民納稅人構(gòu)成締約對(duì)方稅收居民的締約對(duì)方國內(nèi)法律依據(jù):填寫締約對(duì)方國家(或地區(qū))如何定義和判定其稅收居民的國內(nèi)法律條文。請(qǐng)寫明法律條文所屬法律法規(guī)名稱和條款序號(hào),并引述相關(guān)法律條文。

Question 3, “Please cite the domestic legal basis based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party”: Cite the provisions of the domestic law of the other contracting state (region) on how to define and determine tax residency. Specify the name of the law, the number of the relevant clauses, and specific provisions.

8.問題4,請(qǐng)簡要說明非居民納稅人構(gòu)成締約對(duì)方稅收居民的事實(shí)情況:在此欄中填寫非居民納稅人符合需享受協(xié)定的締約對(duì)方國家(或地區(qū))國內(nèi)構(gòu)成稅收居民的法律標(biāo)準(zhǔn)的具體事實(shí)。例如締約對(duì)方國內(nèi)法采取注冊(cè)地標(biāo)準(zhǔn)判定稅收居民的,非居民納稅人應(yīng)說明企業(yè)注冊(cè)地、注冊(cè)時(shí)間等注冊(cè)情況。

Question 4, “Please briefly describe the facts based on which the non-resident taxpayer qualifies as a tax resident of the other contracting party”: Provide facts in support of the claim that the non-resident taxpayer qualifies as a tax resident of the other contracting state (region). For example, where the contracting party determines tax residency based on the place of registration, the non-resident taxpayer should provide information such as the place and time of registration, etc.

9.問題5,聲明:由非居民納稅人的法定代表人或其授權(quán)代表負(fù)責(zé)人簽字并/或加蓋企業(yè)公章,并填寫簽字當(dāng)日日期。

Question 5, “Declaration”: Declaration should be signed and dated by the legal representative or the designated person of the non-resident taxpayer, and/or sealed by the non-resident taxpayer.

(四)稅務(wù)機(jī)關(guān)管理使用信息

(IV) Information for Use by Tax Authorities

10.問題7,非居民納稅人注冊(cè)地(國家或地區(qū)):填寫非居民納稅人注冊(cè)登記的獨(dú)立稅收管轄區(qū)名稱。如非居民納稅人在香港、澳門注冊(cè)登記,應(yīng)填寫“香港特別行政區(qū)”或“澳門特別行政區(qū)”。非居民納稅人實(shí)際管理機(jī)構(gòu)所在地(國家或地區(qū))、非居民納稅人總機(jī)構(gòu)所在地(國家或地區(qū)),也應(yīng)填寫相關(guān)獨(dú)立稅收管轄區(qū)名稱。

Question 7, “Place of registration (state or region)”: State the name of the independent tax jurisdiction where the non-resident taxpayer is registered. If registered in Hong Kong or Macau SAR, note "Hong Kong SAR" or "Macau SAR" as appropriate. It is the same in case of the place of effecitve management and the place of head office.

11.問題9,享受稅收協(xié)定股息、利息、特許權(quán)使用費(fèi)、財(cái)產(chǎn)收益條款稅收協(xié)定待遇的非居民納稅人,請(qǐng)?zhí)顚懼苯踊蜷g接持有本企業(yè)權(quán)益額達(dá)到10%以上的股東情況:根據(jù)非居民納稅人申報(bào)享受稅收協(xié)定待遇時(shí)的股東情況填寫。

Question 9, “For a non-resident enterprise claiming for the benefits under the Agreement's articles of dividends, interest, royalties or capital gains, please provide information of all shareholders holding directly or indirectly at least 10 per cent of rights and  interests of the enterprise”: Provide the latest information at the time of claiming for treatment under the Agreement.

12.問題10,非居民納稅人從中國取得的所得在居民國(地區(qū))的納稅情況:法定稅率根據(jù)居民國(地區(qū))國內(nèi)法的規(guī)定填寫。如非居民納稅人享受了居民國(地區(qū))國內(nèi)減免稅優(yōu)惠,請(qǐng)寫明非居民納稅人所享受減免稅優(yōu)惠的法律條文所屬法律法規(guī)名稱和條款序號(hào),并引述相關(guān)法律條文。如非居民納稅人未享受居民國(地區(qū))國內(nèi)減免稅優(yōu)惠,在“享受居民國(地區(qū))國內(nèi)減免稅優(yōu)惠的法律依據(jù)及條文描述”欄填“無”。

Question 10, “Information of taxes paid in the resident state (or region) on the income derived from China”: Specify the statutory tax rate as prescribed in the domestic law of the resident state (region). If the non-resident taxpayer has enjoyed tax reduction or exemption in the resident state (region), quote the name of the relevant law, the number of relevant clauses, and specific provisions that form the basis for such reduction or exemption. Note "N/A" if the non-resident taxpayer did not enjoy any reduction or exemption in the resident state (region).

13.問題11,根據(jù)第三國(地區(qū))法律規(guī)定,非居民納稅人同時(shí)還構(gòu)成哪些國家(地區(qū))的稅收居民:如果依據(jù)中國和非居民納稅人需享受協(xié)定締約對(duì)方國家(地區(qū))之外的第三國(地區(qū))法律規(guī)定,非居民納稅人同時(shí)構(gòu)成該第三國(地區(qū))的稅收居民,請(qǐng)寫明該第三國(地區(qū))名稱,如涉及多個(gè)國家或地區(qū)的,請(qǐng)全部列明。

Question 11, “Does the non-resident taxpayer qualify as a tax resident of other states (regions) based on the laws of such states (regions)”: If the taxpayer qualifies as a tax resident of a third state (region) other than China or the other contracting party based on the laws of that third state (region), specify the name of that state (region). If more than one states (regions) are relevant, please specify all of them.

(五)備注

(V) Additional Notes

14.可填寫非居民納稅人認(rèn)為主管稅務(wù)機(jī)關(guān)需要了解的其他有助于核查其居民身份的信息。如非居民納稅人有特殊情況,也請(qǐng)?jiān)趥渥⒅凶⒚鳌?/span>

Non-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority about the non-resident taxpayer’s residence status. Please specify the special situations in the additional notes, if any.

(六)聲明

(VI) Declaration

15.由非居民納稅人的法定代表人或其授權(quán)代表負(fù)責(zé)人簽字并/或加蓋企業(yè)公章,并填寫聲明日期。

The declaration shall be sealed by the non-resident taxpayer,  and/or signed by the legal representative or authorized representative of the non-resident enterprise, and the date of the statement shall be provided.

八、中國稅務(wù)機(jī)關(guān)將對(duì)非居民納稅人提交的信息資料保密。

VIII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.