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ID:23828085
大小:148.50 KB
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时间:2018-11-10
《非居民纳税人享受税收协定待遇情况报告表个人所得税a表》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、非居民纳税人享受税收协定待遇情况报告表(个人所得税A表)ReportingFormforNon-residentTaxpayerClaimingTaxTreatyBenefits(FormAforIndividualIncomeTax)(享受税收协定股息、利息、特许权使用费条款待遇适用)(ApplicabletoTaxTreatyBenefitsunderArticlesofDividends,InterestorRoyalties)填表日期:年月日Fillingdate:YMD货币单位:元人民币Currencyunit:RMB〇自行申报〇扣缴申报〇退税Self-declarationWit
2、hholdingdeclaration Taxrefund一、扣缴义务人基本信息I.BasicInformationofWithholdingAgent扣缴义务人名称Nameofwithholdingagent 扣缴义务人纳税人识别号Taxidentificationnumberofwithholdingagent 二、非居民纳税人基本信息II.BasicInformationofNon-residentTaxpayer非居民纳税人中文名称Chinesenameo non-residenttaxpayer 非居民纳税人在居民国(地区)姓名Nameofnon-residenttaxpayeri
3、nresidentstate(region) 非居民纳税人身份证件类型TypeofIDcertificate 非居民纳税人身份证件号码NumberofIDcertificate 非居民纳税人享受税收协定名称Nameoftheapplicabletaxtreaty 所得类型Typeofincome○股息Dividends○利息Interest○特许权使用费Royalties三、扣缴义务人使用信息III.InformationforUsebyWithholdingAgent(一)享受股息条款待遇填写(I)ClaimingTaxTreatyBenefitsundertheArticleofDivi
4、dends1.非居民纳税人直接拥有支付股息的公司的股份比例Directsharehol ingpercentageofthenon-residenttaxpayerinthedividendpayingcompany *2.非居民纳税人直接或间接拥有支付股息公司的股份比例合计Percentageoftotalsharecapitalheld,directlyandindirectly,bythenon-residenttaxpayerinthedividendpayingcompany 非居民纳税人在该公司的投资金额Amountofinvestmentinthedividendpayingc
5、ompanybythenon-residenttaxpayer金额:Amount:币种:Currency:(二)享受利息条款待遇填写(II)ClaimingTaxTreatyBenefitsundertheArticleofInterest*3.贷款资金是否存在以下情况Doanyofthefollowingcircumstancesapplyinrespectoftheloanedmonies?(1)□由税收协定缔约对方符合条件的政府或机构间接提供资金Theloanedmoniesareindirectlyprovidedbygovernmentorinstitutionoftheother
6、taxtreatycontractingpartyincircumstancesinwhichsuchindirectlyfinancedloansqualifyforbenefitsunderthetermsofthetreaty(2)□由税收协定缔约对方符合条件的政府或机构提供担保Aguaranteeisprovidedbyagovernmentorinstitutionoftheothertaxtreatycontractingpartyincircumstancesinwhichsuchguaranteedloansqualifyforbenefitsunderthetermsoft
7、hetreaty(3)□由税收协定缔约对方符合条件的政府或机构提供保险Insuranceisprovidedbyagovernmentorinstitutionoftheothertaxtreatycontractingpartyincircumstancesinwhichsuchinsuredloansqualifyforbenef tsunderthetermsofthetreaty*4.如贷款资金由税收
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