税收优惠备案报告表
本表一式二份，一份经主管税务机关盖章后由纳税人留存；一份税务机关留存。
第二篇：非居民享受税收协定待遇备案报告表
附件 １Annex 1
非居民享受税收协定待遇备案报告表
Non-resident's claim for treatment under Double Taxation Agreement (DTA) (for record)
填表说明：
Note
1.本表适用于需要享受备案类税收协定待遇的非居民。
This form is required for non-residnets claiming for treatment under DTA by record.
2.本表第10栏中“任何第三方税收居民”是指在任何第三方除仅因来源于该方的所得或坐落于该方的财产而在该方负有纳税义务外，还负有其他纳税义务的人。
"Fiscal resident in a jurisdiction other than China & the other contracting party" in Blank 10 refers to a taxpayer that has tax payment obligations inthat jurisdiction not only for income arising therefrom or for ownership of property situated therein.
3.本表第13栏中项目按交易或合同名称填报。
Fill in the name of the transaction or contract in Blank 13.
4.本表第14栏中所得类型按所得类型代号填写，各所得类型代号为：１营业利润；２股息；３利息；４特许权使用费；５财产收益；６独立个人劳务所得；７非独立个人劳务所得；８其他所得。各所得归类按适用的税收协定相应条款规定执行，但营业利润包括适用税收协定一般营业利润条款和表演家、运动员等特殊条款的营业利润；独立个人劳务所得包括适用税收协定一般独立个人劳务条款和表演家、运动员等特殊条款的独立个人劳务所得；非独立个人劳务所得包括适用税收协定一般非独立个人劳务条款和表演家、运动员等特殊条款的非独立个人劳务所得。
Choose from the following codes for Blank 14 (Type of income):1.business profit; 2 dividend; 3 interest; 4 royalties; 5 capital gains; 6 independentpersonal service income; 7 dependent personal service income; 8 other income. The income categorization is made in accordance with theapplicable articles of DTA. Business profit includes the business profit stipulated both in the Business Profit Article and other articles such asArtistes and Sportsmen. Independent personal service income includes the service income stipulated both in the Independent Personal ServicesArticle and other articles such as Artistes and Sportsmen. Dependent personal service income includes the service income stipulated both in theDependent Personal Services Articles or income from Employment and other articles such as Artistes and Sportsmen.
5.本表第15栏中纳税方式按类型代号填写，类型代号为：１自行申报；２源泉扣缴。
Choose from following codes for Blank 15 (Approach of tax payment): 1 Self-declaration; 2 Withholding at source.
6.本表第20栏应优先按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。
Fill in the amount of taxable income in Blank 20. If unable to fill in the amount of taxable income precisely, fill in the amount of gross income.
7.本表第20栏按收入额填报的，本表第21栏中的减免税额按照由收入额推算的应纳税所得额计算，并应在备注栏中说明推算过程。
If the amount of gross income is filled out in Blank 20, the amount of tax deduction or exemption in Blank 21 is calculated on the basis of taxableincome inferred from the amount of gross income. The process of calculation shall be specified in "Additional information".
8.纳税人全权委托代理人填报本表并附报书面授权委托书的，可不在本表第26栏盖章或签名。
The stamp or signature of taxpayer in Blank 26 is not required if the attorney is fully authorized in written form by the taxpayer.