1、中華人民共和國國家稅務總局State Administration of Taxation of the Peoples Republic of China外國公司船舶運輸收入免征企業所得稅證明表Certification of Income Tax Exemption on Shipping Income by Foreign Enterprises一、 申請人事項 Details of Claimant ：外國公司名稱 Name of enterprise總機構所在地 Place of head office實際管理機構所在地 Place of effective management注冊

2、所在地 Place of registration（請在適當方格內打號 the appropriate box(es) ）在中國運輸經營方式： 1、班輪運輸 Liner serviceCategories of shipping service 2、不定期班輪運輸 Tramping service（請在適當方格內打號 the appropriate box(es) ）船舶來源： Categories of vessels1、自有船舶 Self-owned； 2、期租 Time charter； 3、程租 Voyage charter；4、其他 Other cases （需說明具體情況 If y

3、es, please state）二、申請人聲明 Declaration of claimants：我僅在此聲明以上呈報事項準確無誤。I hereby declare that above statement is correct and complete to the best of my knowledge and belief. 申請人簽名或蓋章 Claimant (Signature or Seal)： 三、申請人居民身份證明（由申請人為其居民的締約國主管稅務機關填寫）；或另附對方主管稅務機關或航運主管部門出具專用證明。Certificate of resident status of

4、 the claimant (For the use of the tax authority of the Contracting State in which the claimant is a resident) or attach the special certificate of resident issued by the tax or shipping authorities of the Contracting State in which the a claimant is a resident.CertificationWe certify that ( claimant

5、s name ) is a resident of according to the provisions of paragraph of Article in the Double Taxation Agreement between and the Peoples Republic of China.Claimants serial number: Date: Signature or stamp of tax office 四、申請免稅的依據（請在適當方格內打號） Applicable treaties ( the appropriate box(es)：根據中華人民共和國政府和 國政府

6、簽訂的：In according with the provision in Article (Articles) of the following treaty (treaties) between the Government of the Peoples Republic of China and the Government of , 1、避免雙重征稅協定； 2、海運協定；Double Taxation Agreement Maritime Agreement3、互免海運企業運輸收入稅收協定；Agreement for reciprocal exemption of tax on sh

7、ipping income4、互免海運企業運輸收入稅收換文；Exchange Note for reciprocal exemption of tax on shipping income 5、其他有關協議 Other applicable treaty （需填寫協議名稱 If yes, please state）；第 條的規定，本公司以船舶從中國港口運載旅客、貨物或者郵件出境所得的運輸收入，可在中國免征企業所得稅。Shipping income derived by the claimant from carrying passengers, cargo and mail on their

8、vessels outbound from China shall be exempted from the Enterprise Income Tax in China.以下由主管稅務機關填寫 (For the use of the Chinese tax Authorities only) 編號（No.）：第 號收到申請日期Date of receipt of application審核日期Date of examination審核意見Examination report協定免稅依據Applicable treaty or treaties本證明表自 年 月 日至 年 月 日有效This

9、certification is valid from (Month) (Day) (Year) to (Month) (Day) (Year).主辦人（簽字）Officer in charge (signature)負責人（簽字）Chief officer (signature)中華人民共和國國家稅務總局 主管稅務機關蓋章State Administration of Taxation stamp of tax officeof the Peoples Republic of China填表說明一、本表適用于按照國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外

10、支付管理的通知的規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。二、本表由申請免稅待遇的外國公司自行或委托其扣繳義務人填寫，一式三份，一份由申請人保存；一份作為對外支付運費的免稅憑證，交主管外匯管理部門；一份由主管稅務機關備查。三、公司名稱填寫公司的全稱；總機構、實際管理機構所在地或者注冊所在地，填寫申請人在稅收上為其居民國家的總機構所在地實際管理機構所在地或者注冊所在地的地址及郵政編碼。四、本表末項所列主管稅務機構蓋章是指負責該項審批業務的縣（市）級稅務機關加蓋本級公章。五、本表用中文，也可用中、外兩種文字填寫。Instructions 1. The cert

11、ification is applicable to the foreign enterprise who receive from the operation of international shipping in China and claim for the Enterprise Income Tax exemption benefit of tax treaties in according with Circular for Strengthening the Tax and Foreign Exchange Administrations on Shipping Income o

12、f Foreign Enterprises issued by the State Administration of Taxation and the State Administration of Foreign Exchange.2. The certification is to be filled out in triplicate by the foreign enterprises claiming for the tax treaty benefit or by their entrusted withholding agents. The first piece shall

13、be kept with the claimant; the second one submitted to the Chinese foreign exchange authorities as a tax exemption certificate for foreign fee payment; and the third kept with the Chinese tax authorities for record.3. The item “Name of enterprise” should be given the full name of the enterprise; The items “Place of head office”, “Place of effective management” and “Place of registration” should be given the full address and post code in the country of claimant being a resident for tax purposes.4. At the close of the certification, “S