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《非居民纳税人享受税收协定待遇情况报告表(企业所得税C表)》(享受税收协定财产收益、其他所得条款待遇适用)填表说明

《非居民纳税人享受税收协定待遇情况报告表(企业所得税C表)》

(享受税收协定财产收益、其他所得条款待遇适用)

填表说明

Instructions for Filling out the Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form C for Enterprise Income Tax)
 (Applicable to Tax Treaty Benefits under the Article of Capital Gains or Other Income)
一、本表适用于取得来源于我国的财产收益所得、其他所得,需享受我国签署的避免双重征税协定(含与港澳避免双重征税安排)中的财产收益或其他所得条款的税收协定待遇的企业所得税非居民纳税人。
I. This form is applicable to non-resident enterprise income taxpayer who receives capital gains or other income sourced in China, and claims tax treaty benefits under the article of capital gains or other income of a Double Taxation Agreement signed by China (including the DTAs with Hong Kong and Macau Special Administrative Regions).
二、本表可用于自行申报或扣缴申报,也可用于非居民纳税人申请退税。非居民纳税人自行申报享受协定待遇或申请退税的,应填写本表一式两份,一份在申报享受协定待遇或申请退税时交主管税务机关,一份由非居民纳税人留存;对非居民纳税人来源于中国的所得实施源泉扣缴的,非居民纳税人如需享受税收协定待遇,应填写本表一式三份,一份交由扣缴义务人在扣缴申报时交主管税务机关,一份由扣缴义务人留存备查,一份由非居民纳税人留存。
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、本表第一部分由扣缴义务人填写,如非居民纳税人自行申报纳税则无需填写。本表其余部分由非居民纳税人填写。非居民纳税人填报本表时可根据需要增加附页。
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、本表第三部分享受财产收益条款待遇(扣缴义务人使用信息)、第五部分享受其他所得条款待遇用于在源泉扣缴情况下,扣缴义务人核对非居民纳税人是否符合享受协定待遇条件;其他部分用于税务机关采集管理信息。
IV. “Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)” in Part III and “Claiming Tax Treaty Benefits under the Article of Other Income” in Part 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、非居民纳税人应如实完整填写本表所列问题。如非居民纳税人没有问题所列情况,请在表格中填。本表所列选择题,请非居民纳税人在符合自身情况的选项对应的□或○中打勾。带有*标识的题目,请具有题目所描述情况的非居民纳税人填写,与题目所描述情况不符的非居民纳税人无需填写。
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 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.
六、本表采用中英文双语制作,如中英文表述不一致,以中文为准。如无特别说明,应使用中文填写。
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、 本表各栏填写如下:
VII. Instructions on how to fill in each item are as follows:
(一)扣缴义务人基本信息
 (I) Basic Information of Withholding Agent
1.扣缴义务人名称:由扣缴义务人填写税务登记证所载扣缴义务人的全称。
Name of withholding agent: The withholding agent should provide its full name as shown in its tax registration certificate.
2.扣缴义务人纳税人识别号:由扣缴义务人填写扣缴义务人税务登记证上注明的纳税人识别号
Tax identification number of withholding agent: The withholding agent should provide its identification number as shown in the tax registration certificate. 
(二)非居民纳税人基本信息
(II) Basic Information of Non-resident Taxpayer
3.非居民纳税人中文名称:填写非居民纳税人在中国境内的中文全称。
Chinese name of non-resident taxpayer: Fill in the full Chinese name used by the non-resident taxpayer in China.
4.非居民纳税人在居民国(地区)名称:填写非居民纳税人在其居民国(地区)的英文全称。
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.享受税收协定待遇条款:非居民纳税人根据需享受税收协定待遇条款的实际类型选择。选择财产收益的无需填写本表第五部分的题目,选择其他所得的无需填写本表第三、四部分的题目。
Name of the applicable article: Non-resident taxpayer need to select the right choice based on the type of income. There is no need to answer the questions of Part when selecting “Capital gains” and no need to answer the questions of Part and when selecting “Other income.” 
(三)享受财产收益条款待遇(扣缴义务人使用信息)
  (III) Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent)
6.请选择所转让财产类型:选择所转让财产类型后,仅需填写第三、四部分与所选转让财产类型相关题目及其他共性题目。
Please select the type of alienated property: After the type is selected, only general questions and questions related to the selected property type in the Part and need to be answered. 
7.问题1请说明所转让财产具体类型:请说明所转让从事国际运输的交通工具的具体类型,如飞机、船舶、火车、公路车辆、集装箱等。
Question 1, “Please indicate the specific type of alienated property”: Please specify the type of vehicles of international traffic which are alienated, whether they are ships, aircraft, trains, road vehicles or containers.
8.问题2被转让公司股份是否为证券交易所上市的股票:如非居民纳税人需要享受的税收协定包括转让在被认可的证券交易所上市的股票免税的规定,且非居民纳税人需享受该条款的税收协定待遇,除填写本题外,请在问题8中引述需享受税收协定条款的具体规定,并说明非居民纳税人转让在被认可的证券交易所上市的股票是否符合转让比例的限制性规定。
Question 2, “Are the alienated shares listed in stock exchanges?”: If the non-resident taxpayer claims for tax exemption for the alienated shares which are listed on the recognized stock exchange, please quote the specific rule of tax treaty provision and indicate whether the percentage of alienated shares meets the relevant restrictive requirements in Question 8 besides this question.
9.问题3被转让公司的财产的不动产构成情况:不动产所含土地或土地使用权价值额不得低于按照当时可比相邻或同类地段的市场价格计算的数额。
Question 3, “Composition of immovable property in assets of the alienated company”: If the value of land or land use rights is lower than market price of comparables in adjacent locations or similar locations, the latter should be used.
10.问题4持有被转让公司股份情况:如果非居民纳税人有(3)中所述情况,名义参与人参与的被转让公司资本可以视同非居民纳税人参与被转让中国居民公司的资本。名义参与人的持股比例应计入(6)非居民纳税人直接或间接持有被转让公司股份比例;
如果非居民纳税人有(4)中所述情况,应视为非居民纳税人参与被转让中国居民公司股份。非居民纳税人持有子公司或其他实体股份比例(10%以上)×前述子公司或其他实体持有被转让中国居民公司股份比例,应计入(6)非居民纳税人直接或间接持有被转让公司股份比例。如果非居民纳税人通过多层公司参与被转让中国居民公司资本,应按各级资本比例乘积计入(6)非居民纳税人直接或间接持有被转让公司股份比例。
如果非居民纳税人有(5)中所述情况,应视为参与被转让中国居民公司资本,应计入(6)非居民纳税人直接或间接持有被转让公司股份比例。与非居民纳税人具有显著利益关系的关联集团成员包括:直接或间接拥有非居民纳税人100%资本的个人(包括与其配偶、父母及父母以上前辈直系亲属、子女及子女以下后辈直系亲属共同拥有的情形)、公司或其他实体。
Question 4, “Information of shareholdings in the alienated company directly or indirectly owned by the non-resident taxpayer”: In the case of item 3, the percentage of capital participation in a Chinese resident company owned by nominee participants can be deemed as the non-resident taxpayer’s direct or indirect capital participation in the Chinese resident company. The percentage of nominee participants shall be included in the total percentage of item 6.
In the case of item 4, the capital participation of qualified companies or other entities shall be deemed as the capital participation of the non-resident taxpayer in the alienated resident Chinese company.  The product of the percentage of shareholdings in the qualified subsidiaries and other entities owned by the non-resident taxpayer (more than 10%) and the percentage of shareholdings in the alienated Chinese resident company owned by aforesaid subsidiaries and other entities, shall be included in the total percentage of item 6. If the non-resident taxpayer indirectly participates in the capital of the alienated company via multiple tier companies, the total percentage of item 6 shall be calculated based on the product of percentage of each tier’s capital participation.
In the case of item 5, the capital participation of qualified related parties shall be deemed as the capital participation of the non-resident taxpayer in the alienated Chinese resident company. Related parties who have substantial interest connection with the non-resident taxpayer include: individuals (including joint ownership with his/her spouse, his/her parents and lineal relatives higher than his/her parents’ generation, his/ her children and lineal relatives lower than his/her children’s generation) and companies or other entities which directly or indirectly own 100% capital of the non-resident taxpayer. 
11.问题5非居民纳税人是否为税收协定缔约对方国家政府、政府机构或由缔约对方政府全资拥有的实体:如非居民纳税人需要享受的税收协定包括税收协定缔约对方国家政府、政府机构或由缔约对方政府全资拥有的实体转让股份所得免税的规定,且非居民纳税人需享受该条款的税收协定待遇,请填写本题。
Question 5, “Shall the non-resident taxpayer be regarded as the government of the other Contracting State, a government institution of the other Contracting State or an entity wholly-owned by the other Contracting State?”: If the applicable tax treaty includes the provision of tax exemption for the case of share alienation by the government of the other Contracting State, a government institution of the other Contracting State or an entity wholly-owned by the other Contracting State and the such provision is applicable to non-resident taxpayer, please fill out this question.
12.问题8请简要说明其他非居民纳税人认为应享受财产收益条款税收协定待遇的法律依据、事实情况或其他理由:如果非居民纳税人需享受的税收协定有特殊条款,且非居民纳税人需享受相关特殊条款的税收协定待遇,请在本问题中引述相关条款条文,并说明自身符合享受税收协定待遇条件的事实情况。
Question 8, “Please briefly indicate other legal basis, facts or reasons provided by the non-resident taxpayer to support the non-resident taxpayer's claiming for tax treaty treatment under the article of capital gains,”: If there are some special provisions in the applicable tax treaty and the non-resident taxpayer indeed needs to claim for the tax treaty treatment under such provisions, please quote full contents of relevant provisions and further indicate the facts supporting the claim.
(四)享受财产收益条款待遇(税务机关管理使用信息)
 (IV) Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Uuse by Tax Authority)
13.问题11非居民纳税人持股情况具体信息:非居民纳税人转让中国居民公司股份的应填此题,无相关情况的请在名称栏填
Question 11, “Detailed information on shareholdings owned by the non-resident taxpayer”: The non-resident taxpayer who alienates the shares of Chinese resident company shall fill out this question; if it is not the case, please write “N/A” in the column of “Name”.
14.问题12转让行为前的12个月非居民纳税人直接或间接持股比例变化情况:非居民纳税人曾转让中国居民公司股份的应填此题,无相关情况的请在持股人名称栏填
Question 12, “The changes of shareholding ratio directly or indirectly owned by the  non-resident taxpayer, at any time during 12 month period preceding the alienation”: Non-resident taxpayers who alienated the shares of Chinese resident company shall fill out this question; if it is not the case, please write  “N/A” in the column “Name of shareholders”.
15.问题13关联集团总部所在地和关联集团实际管理机构所在地:非居民纳税人转让中国居民公司股份的应填此题,请填写集团总部和实际管理机构所属的独立税收管辖区。如集团总部在香港,请填写香港特别行政区。
Question 13, “Headquarter location and Effective management place of the group comprised of related parties”: Non-resident taxpayers who alienate the shares of Chinese resident company shall fill out this question and indicate which independent tax jurisdictions headquarter location and effective management place belong to. For example, if the headquarter is located in Hong Kong, please write “Hong Kong SAR.”
16.问题14非居民纳税人近三年是否有来源于中国境内其他地区的同类所得:如果非居民纳税人近三年在中国其他地区取得同类所得,受不同税务主管机关管理,应选择,并填写问题1516。请在问题16中列明非居民纳税人近三年就来源于中国境内其他地区的所有同类所得享受税收协定待遇情况,可另附说明资料。
Question 14, “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 15 and 16 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 16. Supporting materials can be attached separately.
(五)享受其他所得条款待遇
   (V) Claiming Tax Treaty Benefits under the Article of Other Income
17.问题17说明其他所得类型:请具体描述该项所得的性质,以及无法归类于税收协定其他条款所列举的所得类型的理由。
Question 17 “Please indicate the specific type of the ‘Other income,’”: Please describe the nature of income in detail and explain why it cannot be classified as other types of income listed in other articles of tax treaty.
18.问题18据以支付该项所得的权利或财产是否与非居民纳税人设在中国的常设机构或固定基地有实际联系:常设机构是指非居民企业或个人在中国进行全部或部分营业的固定营业场所。固定基地是指从事独立个人劳务活动的人员从事其业务活动的固定场所(地点)。如该项所得与非居民纳税人设在中国的常设机构或固定基地有实际联系,则该项所得应纳入常设机构的营业利润征税,或纳入独立个人劳务所得征税,不能享受其他所得条款税收协定待遇。
Question 18, “Does the right or property which generates this income payment have any effective connection with a permanent establishment or fixed base in China of the non-resident taxpayer?”: “Permanent establishment” refers to a fixed place in China through which the business is wholly or partly carried on by non-resident enterprises or individuals;
“Fixed base” refers to a fixed place through which an individual engaging in independent personal services conducts his or her business activities.  If the income has effective connection with a permanent establishment or fixed base in China of the non-resident taxpayer, the provision of business profits or independent personal services applies.
(六)附报资料清单
  (VI) List of documents attached
19.非居民纳税人可自行选择提供能够证明非居民纳税人符合享受税收协定待遇的其他资料。如非居民纳税人提供其他资料,请在清单上全部列明。
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)备注
 (VII) Additional Notes
20.可填写非居民纳税人认为主管税务机关需要了解的其他有助于证明非居民纳税人符合享受税收协定待遇条件的信息。如非居民纳税人有特殊情况,也请在备注中注明。
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)声明
(VIII) Declaration
21.由非居民企业的法定代表人或其授权代表负责人签字并/或加盖企业公章,并填写声明日期。
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、 中国税务机关将对非居民纳税人提交的信息资料保密。
VIII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.
 
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