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A03061《非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（企業(yè)所得稅B表）》

非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表（企業(yè)所得稅B表）
Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form B for Enterprise Income Tax)
（享受稅收協(xié)定常設(shè)機(jī)構(gòu)和營(yíng)業(yè)利潤(rùn)條款待遇適用）
(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and Business Profits)
	填表日期：年月日 Filling date: Y M D		貨幣單位：元人民幣 Currency unit： RMB
〇自行申報(bào) 〇扣繳申報(bào) 〇退稅
Self-declaration Withholding declaration Tax refund
一、扣繳義務(wù)人基本信息 I.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 II. 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(guó)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(guó)（地區(qū)）的名稱 Name of non-resident taxpayer in resident state (region)		非居民納稅人在居民國(guó)（地區(qū)）納稅人識(shí)別號(hào) Tax identification number of non-resident taxpayer in resident state (region)
非居民納稅人享受稅收協(xié)定名稱 Name of the applicable tax treaty
三、非居民納稅人在中國(guó)境內(nèi)經(jīng)營(yíng)活動(dòng)類型 III. Types of Operation Activities by Non-resident Taxpayer in China
□ 非居民納稅人在中國(guó)從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動(dòng) Non-resident taxpayer engages in construction, assembly or installation project or relevant supervisory activities in China □ 非居民納稅人通過雇員或雇傭的其他人員在中國(guó)為同一項(xiàng)目或相關(guān)聯(lián)的項(xiàng)目提供勞務(wù)活動(dòng) Non-resident taxpayer provides services for the same or related project in China through employees or other personnel engaged □ 非居民納稅人在中國(guó)使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動(dòng) Non-resident taxpayer uses relevant device or equipment to explore or exploit natural resources, or engages in relevant activities in China □ 非居民納稅人在中國(guó)設(shè)立從事準(zhǔn)備性或輔助性活動(dòng)的固定營(yíng)業(yè)場(chǎng)所 Non-resident taxpayer sets up a fixed place of business in China for the purpose of carrying on the activities of a preparatory or auxiliary character □ 非居民納稅人通過代理人在中國(guó)從事經(jīng)營(yíng)活動(dòng) Non-resident taxpayer operates business in China through an agent □ 其他 Others
四、非居民納稅人在中國(guó)境內(nèi)具體經(jīng)營(yíng)活動(dòng)情況 VI. Detailed Information on Operation Activities by Non-resident Taxpayer in China
（一）非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程,或相關(guān)監(jiān)督管理活動(dòng) （I）Non-resident Taxpayer Engages in Construction, Assembly or Installation Project or Relevant Supervisory Activities in China
1．非居民納稅人在中國(guó)從事工程具體類型（可多選） Types of projects engaged by non-resident taxpayer in China (multiple choices) □ 建筑工地 Building site □ 建筑、裝配或安裝工程 Construction, assembly or installation project □ 與建筑、裝配或安裝工程有關(guān)的監(jiān)督管理活動(dòng) Supervisory activities in connection with construction, assembly or installation project □ 與建筑、裝配或安裝工程有關(guān)的咨詢活動(dòng) Consultancy activities in connection with construction, assembly or installation project □ 其他 Others
2．工程項(xiàng)目名稱 Name of project
工程項(xiàng)目地點(diǎn) Location of project
工程項(xiàng)目總承包商名稱 Name of general contractor
3．非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動(dòng)時(shí)間情況 Time of construction, assembly or installation project or relevant supervisory activities by non-resident taxpayer in China
（1）合同約定開始日期 Beginning date agreed in the contract		（2）合同約定結(jié)束日期 Ending date agreed in the contract
（3）實(shí)際開始實(shí)施合同（包括一切準(zhǔn)備活動(dòng)）日期 Actual date to implement the contract (including all preparation work)		（4）作業(yè)（包括試運(yùn)行作業(yè)）全部結(jié)束交付使用日期或預(yù)計(jì)結(jié)束日期 The date of delivery of all the work (including trial work) or the estimated ending date
4．工程項(xiàng)目分包情況 Project subcontract information
分包合同名稱 Name of the subcontract	分包商名稱 Name of the subcontractors		分包合同開始日期 Beginning date of the subcontract	分包合同結(jié)束日期 Ending date of the subcontract
（1）
（2）
（3）
（4）
（5）
（二）非居民納稅人通過雇員或雇傭的其他人員在中國(guó)為同一項(xiàng)目或相關(guān)聯(lián)的項(xiàng)目提供勞務(wù)活動(dòng) (II) Non-resident Taxpayer Provides Services for the Same or Related Project in China Through Employees or Other Personnel Engaged
5．非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)人員情況 Non-resident taxpayer provides services through employees or other personnel engaged
（1）非居民納稅人在中國(guó)境內(nèi)雇傭人員人數(shù) Number of staff employed in China by the non-resident taxpayer		（2）非居民納稅人派遣到中國(guó)境內(nèi)人員人數(shù) Number of staff seconded to China by the non-resident taxpayer
（3）勞務(wù)活動(dòng)主要實(shí)施人員姓名 Name(s) of the key personnel providing services		（4）勞務(wù)活動(dòng)主要實(shí)施人員身份證件類型和身份證件號(hào)碼 Type and No. of ID of the key personnel providing services
6．非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)時(shí)間情況 Time schedules of the services provided by the non-resident taxpayer in China
（1）合同約定實(shí)施服務(wù)項(xiàng)目開始時(shí)間 Beginning date agreed in the service contract		（2）合同約定完成并交付服務(wù)項(xiàng)目時(shí)間或預(yù)計(jì)時(shí)間 Ending date agreed in the service contract or the estimated date
（3）在中國(guó)實(shí)施服務(wù)實(shí)際工作開始日期 Actual date to implement the service contract in China		（4）非居民納稅人派遣人員為實(shí)施服務(wù)項(xiàng)目第一次抵達(dá)中國(guó)日期 The first date when expatriates dispatched by the non-resident taxpayer arrive in China
（5）項(xiàng)目預(yù)計(jì)累計(jì)持續(xù)時(shí)間（月/天） The estimated duration of the project (M/D)
7．非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)間斷情況 The suspension of services by the non-resident taxpayer in China
勞務(wù)活動(dòng)間斷開始時(shí)間 Beginning date of the suspension of services		勞務(wù)活動(dòng)間斷結(jié)束時(shí)間 Ending date of the suspension of services
（1）
（2）
（3）
8．非居民納稅人與勞務(wù)接收方是否具有關(guān)聯(lián)關(guān)系？ Is the non-resident taxpayer the related party of the service recipient?			□ 是 Yes □ 否 No
（三）非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動(dòng) (III) Non-resident Taxpayer Uses Relevant Device or Equipment to Explore or Exploit Natural Resources, or Engages in Relevant Activities in China
9．項(xiàng)目名稱 Name of project
項(xiàng)目地點(diǎn) Location of project
10．非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動(dòng)時(shí)間情況 Time schedule of usage of relevant device or equipment to explore or exploit natural resources, or engagement in related activities by the non-resident taxpayer
（1）合同約定開始日期 Beginning date agreed in the contract		（2）合同約定結(jié)束日期或預(yù)計(jì)結(jié)束日期 Ending date agreed in the contract or the estimated date
（3）實(shí)際開始作業(yè)日期 Actual date to implement the contract		（4）作業(yè)預(yù)計(jì)持續(xù)時(shí)間（月/天） The estimated duration of the work (M/D)
（四）非居民納稅人在中國(guó)設(shè)立從事準(zhǔn)備性或輔助性活動(dòng)的固定營(yíng)業(yè)場(chǎng)所 (IV) Non-resident Taxpayer Sets up a Fixed Place of Business in China for the Purpose of Carrying on the Activities of a Preparatory or Auxiliary Character
11．固定營(yíng)業(yè)場(chǎng)所名稱 Name of the fixed place of business
固定營(yíng)業(yè)場(chǎng)所地址 Address of the fixed place of business
12．該固定營(yíng)業(yè)場(chǎng)所的全部活動(dòng)是否屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)？ Are all the activities exercised through this fixed place of business of a preparatory or auxiliary character?			□ 是 Yes □ 否 No
13．請(qǐng)簡(jiǎn)要說明非居民納稅人通過該固定營(yíng)業(yè)場(chǎng)所開展的經(jīng)營(yíng)活動(dòng)情況 Please briefly discribe the activities exercised through this fixed place of business by the non-resident taxpayer.
（五）非居民納稅人通過代理人在境內(nèi)從事經(jīng)營(yíng)活動(dòng)(V)Non-resident Taxpayer Operates Business in China through an Agent
14．非居民納稅人代理人的類型 Types of non-resident taxpayer's agent			□ 獨(dú)立代理人 Independent agent □ 非獨(dú)立代理人 Dependent agent
*15．如果非居民納稅人的代理人是獨(dú)立代理人，請(qǐng)回答下列問題 Where the non-resident taxpayer's agent is considered as an independent agent, please answer following questions
（1）獨(dú)立代理人名稱 Name of independent agent
（2）代理費(fèi)標(biāo)準(zhǔn)與支付條件 Charge standard and payment requirement of agency fee
（3）代理人是否是專門從事代理業(yè)務(wù)的一般傭金代理人？ Is the agent specialized in agency business as the general commission agent?			□ 是 Yes □ 否 No
（4）代理人是否有權(quán)以非居民納稅人的名義訂立合同？ Does the agent have the authority to conclude contracts in the name of the non-resident taxpayer?			□ 是 Yes □ 否 No
（5）代理人是否經(jīng)常以非居民納稅人的名義訂立合同？ Does the agent often sign the contract on behalf of the non-resident taxpayer?			□ 是 Yes □ 否 No
（6）是否存在代理人對(duì)外簽訂的合同對(duì)非居民納稅人有約束力的情況？ Is there any circumstance where the contract signed by the agent is binding on the non-resident taxpayer?			□ 是 Yes □ 否 No
（7）代理人的活動(dòng)是否全部或幾乎全部代表非居民納稅人？ Are the activities of the agent performed wholly or almost wholly on behalf of the non-resident taxpayer?			□ 是 Yes □ 否 No □ 無法確定 Not sure
*16．如果非居民納稅人的代理人是非獨(dú)立代理人，請(qǐng)回答下列問題 Where the non-resident taxpayer's agent is considered as a dependent agent, please answer following questions
（1）該代理人通過固定營(yíng)業(yè)場(chǎng)所進(jìn)行的全部活動(dòng)是否屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)？ Are all the activities carried on by the agent in this fixed place of business of a preparatory or auxiliary character?			□ 是 Yes □ 否 No
（2）請(qǐng)簡(jiǎn)要說明該代理人通過該固定營(yíng)業(yè)場(chǎng)所開展的全部活動(dòng)情況。 Please briefly explain all the activities carried on by the agent in this fixed place of business.
（六）其他（VI）Others
17．非居民納稅人在中國(guó)從事經(jīng)營(yíng)活動(dòng)是否有相對(duì)固定的營(yíng)業(yè)場(chǎng)所？ Does the non-resident taxpayer have a relatively fixed place of business?			□ 是 Yes □ 否 No
18．經(jīng)營(yíng)活動(dòng)開始時(shí)間 Beginning time of business		經(jīng)營(yíng)活動(dòng)結(jié)束或預(yù)計(jì)結(jié)束時(shí)間 Ending time or estimated ending time of business
19．請(qǐng)簡(jiǎn)要說明非居民納稅人未在中國(guó)構(gòu)成常設(shè)機(jī)構(gòu)，無需就來源于中國(guó)的營(yíng)業(yè)利潤(rùn)在中國(guó)繳納企業(yè)所得稅的法律依據(jù)和事實(shí)情況。 Please briefly explain the legal basis and facts pattern which could support the statement that the non-resident taxpayer does not have a PE in China so that the business profit derived from China is not subject to Chinese Enterprise Income Tax.
五、非居民納稅人取得同類所得及享受稅收協(xié)定待遇情況 V. Income Received of the Same Type and Tax Treaty Benefits Claimed
20．非居民納稅人近三年是否有來源于中國(guó)境內(nèi)其他地區(qū)的同類所得？ Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?			□ 是 Yes □ 否 No
*21．非居民納稅人近三年是否就來源于中國(guó)境內(nèi)其他地區(qū)的同類所得享受過稅收協(xié)定待遇？ Has the non-resident taxpayer claimed tax treaty benefits for the income of the same type sourced in other regions within China over the past three years?			□ 是 Yes □ 否 No
*22．請(qǐng)說明非居民納稅人近三年就來源于中國(guó)境內(nèi)其他地區(qū)的同類所得享受稅收協(xié)定待遇的情況 Please indicate the details of any tax treaty benefits claimed by the non-resident taxpayer for the same type of income sourced in other regions within China over the past three years.
主管稅務(wù)機(jī)關(guān) In-charge tax authority	時(shí)間（年份） Time (year)		所得金額 Amount of income
（1）
（2）
（3）
（4）
（5）
六、附報(bào)資料清單 VI. List of Documents Attached
23．非居民納稅人自行選擇提供的能夠證明非居民納稅人符合享受稅收協(xié)定待遇的其他資料清單 List of other documents provided by the non-resident taxpayer on a voluntary basis to justify entitlement to tax treaty benefits
（1）
（2）
（3）
（4）
（5）
24．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 List of documents submitted before (and need not to be resubmitted) / Date of submission
（1）			提交時(shí)間 Submission date
（2）			提交時(shí)間 Submission date
（3）			提交時(shí)間 Submission date
七、備注 VII. Additional Notes

八、聲明 VIII. Declaration
我謹(jǐn)聲明以上呈報(bào)事項(xiàng)真實(shí)、準(zhǔn)確、無誤。我在中國(guó)境內(nèi)從事的經(jīng)營(yíng)活動(dòng)未構(gòu)成中國(guó)的常設(shè)機(jī)構(gòu)。我未通過人為籌劃規(guī)避構(gòu)成中國(guó)的常設(shè)機(jī)構(gòu)。 I hereby declare that the information given above is true, accurate and error-free. Our business activities in China has not constituted a PE in China. I have never artificially avoided constituting a PE in China. 非居民納稅人簽章 Seal of non-resident taxpayer 年月日代表人簽字 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(guó)家稅務(wù)總局監(jiān)制

【表單說明】

一、本表適用于取得來源于我國(guó)的所得，需享受我國(guó)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 receives income sourced in China, and claims tax treaty benefits under the articles of permanent establishment and business profits of a Double Taxation Agreement signed by China (including the DTAs with Hong Kong and Macau Special Administrative Regions).

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(guó)的所得實(shí)施指定扣繳管理的，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)洳椋环萦煞蔷用窦{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、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。

VI. 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 taxpayer’s situation. If a non-resident taxpayer’s situation falls into the description of a question marked with “*”, answers shall be provided; otherwise, it can be skipped.

五、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。

V. 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.

六、本表各欄填寫如下：

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

（一）扣繳義務(wù)人基本信息

(I) Basic 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

(II) Basic 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(guó)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(guó)（地區(qū)）名稱：填寫非居民納稅人在其居民國(guó)（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.

（三）非居民納稅人在中國(guó)境內(nèi)經(jīng)營(yíng)活動(dòng)類型

III. Types of Operation Activities by Non-resident Taxpayer in China

5.非居民納稅人根據(jù)在中國(guó)境內(nèi)開展經(jīng)營(yíng)活動(dòng)的實(shí)際情況選擇。第四部分僅需填寫所選經(jīng)營(yíng)活動(dòng)類型相關(guān)題目。

Non-resident taxpayer should make a selection based on the business activities. Please only fill out the questions related to the selected business activities in Part IV.

（四）非居民納稅人在中國(guó)境內(nèi)具體經(jīng)營(yíng)活動(dòng)開展情況

(IV) Detailed Information on Operation Activities by Non-resident Taxpayer in China

6.問題2，工程項(xiàng)目名稱、地點(diǎn)、總承包商名稱：工程項(xiàng)目的名稱，應(yīng)與合同簽訂項(xiàng)目名稱一致。工程項(xiàng)目總承包商名稱，填寫承攬整體建筑、裝配或安裝工程的承包商名稱。

Question 2, “Name of project, location of project, name of general contractor”: The project name shall be consistent with that stated in the signed contract. For the name of the project general contractor, please fill in the name of the contractor responsible for the whole construction, assembly or installation project.

7.問題3，非居民納稅人在境內(nèi)從事建筑、裝配或安裝工程，或相關(guān)監(jiān)督管理活動(dòng)時(shí)間情況：如果非居民納稅人將承包工程作業(yè)的一部分轉(zhuǎn)包給其他企業(yè)，分包商在建筑工地施工的時(shí)間應(yīng)算作總包商在建筑工程上的施工時(shí)間。如果分包商實(shí)施合同的日期在前，應(yīng)以分包商開始實(shí)施合同之日作為實(shí)際開始實(shí)施合同日期。如果非居民納稅人在中國(guó)一個(gè)工地或同一工程連續(xù)承包兩個(gè)及兩個(gè)以上作業(yè)項(xiàng)目，應(yīng)從第一個(gè)項(xiàng)目開始計(jì)算實(shí)際開始實(shí)施合同時(shí)間，最后完成全部作業(yè)項(xiàng)目計(jì)算作業(yè)全部結(jié)束時(shí)間。

Question 3, “Time of construction, assembly or installation project or relevant supervisory activities by non-resident taxpayer in China”: If the non-resident taxpayer (general contractor) subcontracts part of the contracted construction projects to any other enterprise (subcontractor), the time during which the subcontractor carries out construction activities on the building site shall be included in the time of the general contractor. If the date on which the subcontractor commences to implement the contract is prior to that of the general contractor, the date of commencement of the subcontractor shall be deemed to be the date of commencement of the general contractor. If the non-resident taxpayer consecutively contracts two or more work programs on one building site or project in China, the commencement of the first work program shall be the actual date to implement the contract and the conclusion of all the work programs shall be the date of completion of the contract.

8.問題4，工程項(xiàng)目分包情況：請(qǐng)列明非居民納稅人將項(xiàng)目對(duì)外分包的全部情況。

Question 4, “Project subcontract information”: Please list all the information about subcontracting projects by the non-resident taxpayer.

9.問題5，非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)人員情況：非居民納稅人在中國(guó)境內(nèi)雇傭人員人數(shù)和非居民納稅人派遣到中國(guó)境內(nèi)人員人數(shù)，填寫非居民納稅人在中國(guó)境內(nèi)雇傭人員總?cè)藬?shù)和派遣到中國(guó)境內(nèi)人員總?cè)藬?shù)。請(qǐng)?zhí)顚憚趧?wù)活動(dòng)主要實(shí)施人員一名。

Question 5, “Non-resident taxpayer provides services through employees or other personnel engaged”: For the number of staff employed in China or seconded to China by the non-resident taxpayer, please fill in the total number of the staffs employed in China or seconded to China by non-resident taxpayer. Please fill in the name of the key personnel for providing the services.

10.問題6，非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)時(shí)間情況：“在中國(guó)實(shí)施服務(wù)實(shí)際工作開始日期”，請(qǐng)根據(jù)非居民納稅人派遣人員和/或在中國(guó)境內(nèi)雇用人員實(shí)際開始實(shí)施該服務(wù)項(xiàng)目的日期填寫。“項(xiàng)目預(yù)計(jì)持續(xù)時(shí)間”，按照非居民納稅人需享受稅收協(xié)定所規(guī)定的時(shí)間計(jì)量單位填寫預(yù)計(jì)累計(jì)持續(xù)月數(shù)或天數(shù)。

Question 6, “Time schedule of the services provided by the non-resident taxpayer in China”: For “Actual date to implement the service contract in China”, please fill in the actual date on which the personnel dispatched from overseas or/and those employed in China start to provide services for the project; for “the estimated duration of the project”, please fill in the estimated duration of the project in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.

11.問題7，非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)間斷情況：如果非居民納稅人在中國(guó)境內(nèi)提供勞務(wù)活動(dòng)出現(xiàn)間斷，或預(yù)計(jì)將出現(xiàn)間斷，請(qǐng)?zhí)顚戦g斷起止時(shí)間或預(yù)計(jì)間斷起止時(shí)間。

Question 7, “The suspension of services provided by non-resident taxpayer in China”: Where the service activities provided by the non-resident taxpayer in China is or is estimated to be suspended, please fill in the beginning and ending date of the suspension as occurred or as estimated.

12.問題10，非居民納稅人使用勘探或開采自然資源有關(guān)的裝置或設(shè)備，或從事相關(guān)活動(dòng)時(shí)間情況：“作業(yè)預(yù)計(jì)持續(xù)時(shí)間”，按照非居民納稅人需享受稅收協(xié)定所規(guī)定的時(shí)間計(jì)量單位填寫預(yù)計(jì)累計(jì)持續(xù)月數(shù)或天數(shù)。

Question 10, “Time schedule of usage of relevant device or equipment to explore or exploit natural resources, or engagement in related activities by non-resident taxpayer”: “The estimated duration of the work”, please fill in the estimated duration of the work in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.

13.問題12，該固定營(yíng)業(yè)場(chǎng)所的全部活動(dòng)是否屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)：從事“準(zhǔn)備性或輔助性”活動(dòng)的場(chǎng)所通常具備以下特點(diǎn)：一是該場(chǎng)所不獨(dú)立從事經(jīng)營(yíng)活動(dòng)，并其活動(dòng)也不構(gòu)成非居民納稅人整體活動(dòng)基本的或重要的組成部分；二是該場(chǎng)所進(jìn)行稅收協(xié)定所列舉的不構(gòu)成常設(shè)機(jī)構(gòu)的活動(dòng)時(shí)，僅為非居民納稅人服務(wù)，不為其他企業(yè)服務(wù)；三是其職責(zé)限于事務(wù)性服務(wù)，且不起直接營(yíng)利作用。

Question 12, “Are all the activities exercised through this fixed place of business of a preparatory or auxiliary character”: A place in which activities of “preparatory or auxiliary” nature are carried on has in general the following characteristics:

(1) The activities of the place of business are not carried on independently and do not constitute an essential or significant part of the whole activities of the non-resident taxpayer;

(2) Where the activities of the place of business are excluded from constituting a PE according to the scenarios listed in the DTA , the activities are only provided to the non-resident taxpayer instead of any other enterprises; and

(3) The functions of the place are limited to administrative activities and do not directly play a profit-making role.

14.問題19，請(qǐng)簡(jiǎn)要說明非居民納稅人未在中國(guó)構(gòu)成常設(shè)機(jī)構(gòu)，無需就來源于中國(guó)的營(yíng)業(yè)利潤(rùn)在中國(guó)繳納企業(yè)所得稅的法律依據(jù)和事實(shí)情況：如果非居民納稅人在中國(guó)開展經(jīng)營(yíng)活動(dòng)不屬于表內(nèi)所列舉的五種情況，且根據(jù)稅收協(xié)定非居民納稅人在中國(guó)未構(gòu)成常設(shè)機(jī)構(gòu)，請(qǐng)引述稅收協(xié)定相關(guān)條文，并說明非居民納稅人符合稅收協(xié)定相關(guān)條文規(guī)定的事實(shí)情況。

Question 19, “Please briefly explain the legal basis and facts pattern which could support the statement that the non-resident taxpayer does not have a PE in China so that the business profit derived from China is not subject to Chinese Enterprise Income Tax.”: If the activities conducted by the non-resident taxpayer do not fall into the five scenarios listed in this form and according to the applicable DTA, no PE is constituted in China by the non-resident taxpayer, please quote the relevant provisions in DTA and explain the facts based on which the non-resident taxpayer could enjoy the treatment according to the DTA.

（五）非居民納稅人取得同類所得及享受稅收協(xié)定待遇情況

(V) Income Received of the Same Type and Tax Treaty Benefits Claimed

15.問題20，非居民納稅人近三年是否有來源于中國(guó)境內(nèi)其他地區(qū)的同類所得：如果非居民納稅人近三年在中國(guó)其他地區(qū)取得同類所得，受不同稅務(wù)主管機(jī)關(guān)管理，應(yīng)選擇“是”，并填寫問題21、22。請(qǐng)?jiān)趩栴}22中列明非居民納稅人近三年就來源于中國(guó)境內(nèi)其他地區(qū)的所有同類所得享受稅收協(xié)定待遇情況，可另附說明資料。

Question 20, “Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”: If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years, and this is under the jurisdiction of a different in-charge tax authority, “Yes” shall be selected, and Question 21 and 22 shall be answered. Please specify all tax treaty benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 22. Supporting materials can be attached separately

（六）附報(bào)資料清單

(VI) List of Documents Attached

16.非居民納稅人可自行選擇提供能夠證明非居民納稅人符合享受稅收協(xié)定待遇的其他資料。如非居民納稅人提供其他資料，請(qǐng)?jiān)谇鍐紊先苛忻鳌?/span>

Non-resident taxpayer can provide, on a voluntary basis, other materials to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. When providing such materials, please identify all of them on the list.

（七）備注

(VII) Additional Notes

17.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證明非居民納稅人符合享受稅收協(xié)定待遇條件的信息。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 and may be beneficial to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. Please specify the special situations in the additional notes, if any.

(八）聲明

(VIII) Declaration

18.由非居民企業(yè)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.

七.中國(guó)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。

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

非居民納稅人享受稅收協(xié)定待遇情況報(bào)告表(企業(yè)所得稅B表)

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