1、外國(guó)公司船舶運(yùn)輸收入免征增值稅證明表 Certification of Value-Added Tax Exemption on Shipping Income by Foreign Enterprises一、申請(qǐng)人事項(xiàng) Details of claimant: 外國(guó)公司名稱(chēng) Name of enterprise 總機(jī)構(gòu)所在地 Place of head office 實(shí)際管理機(jī)構(gòu)所在地 Place of effective management 注冊(cè)所在地 Place of registration(請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打V號(hào)V the appropriate box(es) 在中國(guó)運(yùn)輸經(jīng)營(yíng)方式

2、: 1、班輪運(yùn)輸 Liner serviceCategories of shipping service2、不定期船舶運(yùn)輸 Tramping service(請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打V號(hào)V the appropriate box(es)船舶來(lái)源 : 1、自有船舶 Self-owned; 3、程租 Voyage charter;Categories of service2、期租 Time charter;4、其他 Other cases( 需說(shuō)明具體情況 If yes, please state)二、申請(qǐng)人聲明 Declaration of claimants, 我僅在此聲明以上呈報(bào)事項(xiàng)準(zhǔn)備無(wú)誤。I h

3、ereby declare that above statement is correct and complete to the best of my knowledge and belief.申請(qǐng)人簽名或蓋章 Claimant(Signature or Seal):三、申請(qǐng)人居民身份證明 ( 由申請(qǐng)人為其居民的締約國(guó)主管稅務(wù)機(jī)關(guān)填寫(xiě) ); 或 另附對(duì)方主管稅務(wù)機(jī)關(guān)或航運(yùn)主管部門(mén)出具的專(zhuān)用證明。Certificate of resident status of the claimant(For the use of thetax authority of the Contracting St

4、ate inwhich the claimant is a resident)or attach the special certificateof resident issued by the tax or shippingauthorities of the Contracting State in which the claimant is a resident.CertificationWe certify that(claimant's name)is a resident of according to the provisions of paragraph of Arti

5、cle in the Double Taxation Agreement between and the people 's Republic of China.Claimant 's serial number: Date:Signature or stamp of tax office四、申請(qǐng)免稅的依據(jù)(請(qǐng)?jiān)谶m當(dāng)方格內(nèi)打"號(hào) Applicable treaties(?the appropriate box(es):根據(jù)中華人民共和國(guó)政府和 國(guó)政府簽訂的 :In accordance with the provisions in Article (Articles)

6、ofthe following treaty(treaties)between theGovernment of the People 's Republic of China and the Government of1、避免雙重征稅協(xié)定 2、海運(yùn)協(xié)定 :Double Taxation Agreement Maritime Agreement 3、互免海運(yùn)企業(yè)運(yùn)輸收入稅收協(xié)定 ;Agreement for reciprocal exemption of tax on shipping income 4、互免海運(yùn)企業(yè)運(yùn)輸收入稅收換文 ;Exchange Note for recipro

7、cal exemption of tax on shipping income 5、其他有關(guān)協(xié)議 Other applicable treaty (需填寫(xiě)協(xié)議名稱(chēng) If yes,please state);第條的規(guī)定，本公司以船舶從中國(guó)港口運(yùn)載旅客、貨物或者郵件出境所取得的運(yùn)輸收入，可在中國(guó)免征增值稅。Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound fromchina shall be exempted from the Valu

8、e-Added Tax in china.以下由主管稅務(wù)機(jī)關(guān)填寫(xiě) (For the use of the Chinese tax authoritiesonly) 編號(hào) (NO.): 第號(hào)收到申請(qǐng)日期 審核日期Date of receipt of application Date of examination 審核意見(jiàn)Examination report協(xié)定免稅依據(jù)Applicable treaty or treaties本證明表自 年 月 日至 年 月 日有效。This certification is valid from (month) (Day) (year)to (month) (D

9、ay) (year).主辦人 (簽字) 負(fù)責(zé)人 (簽字)Officer in charge (signature) Chief officer(signature)主管稅務(wù)機(jī)關(guān)蓋章Stamp of tax office填表說(shuō)明一、本表適用于按照營(yíng)業(yè)稅改征增值稅的相關(guān)規(guī)定以及我國(guó)政府與其他國(guó)家或 者地區(qū)簽訂的避免雙重征稅協(xié)定或者安排中涉及的國(guó)際運(yùn)輸雙邊免稅規(guī)定，外國(guó)公司以 船舶經(jīng)營(yíng)國(guó)際運(yùn)輸從中國(guó)取得所得申請(qǐng)享受協(xié)定免征增值稅待遇時(shí)填報(bào)。二、本表由免稅待遇的外國(guó)公司自行或委托其扣繳義務(wù)人填寫(xiě)，一式三份，一 份由申請(qǐng)人保存; 一份作為對(duì)外支付運(yùn)費(fèi)的免稅憑證，交主管外匯管理部門(mén) ;一份由主管 稅務(wù)機(jī)關(guān)

10、備查。三、公司名稱(chēng)填寫(xiě)公司的全稱(chēng) ; 總機(jī)構(gòu)、實(shí)際管理機(jī)構(gòu)所在地或注冊(cè)所在地， 填寫(xiě)申請(qǐng)人在稅收上為其居民國(guó)家的總機(jī)構(gòu)所在地、實(shí)際管理機(jī)構(gòu)所在地或注冊(cè)所在地 的地址及郵政編碼。四、本表末項(xiàng)所列主管稅務(wù)機(jī)關(guān)蓋章是指負(fù)責(zé)該項(xiàng)審批業(yè)務(wù)的縣 （ 市） 級(jí)稅務(wù)機(jī) 關(guān)加蓋本級(jí)公章。五、本表用中文，也可用中、外兩種文字填寫(xiě)。Instructions1. The certification is applicable to the foreign enterprise who receive income from the operation of international shipping in Chin

11、a and claim for the Value-Added Tax exemption benefit of tax treaties in accordance with Circular for the relevant provisions of business tax changed into value added tax and the bilateral tax treaties or agreements on avoidance of double taxation.2. The certification is to be filled out in triplica

12、te by the foreign enterprises claiming for the tax treaty benefit or by their entrusted withholding agents. The first piece shall be kept with the claimant; the second one submitted to the Chinese foreign exchange authorities as the tax exemption certificate for foreign fee payment; and the third ke

13、pt 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 begiven the full address and post code in the country of claimant being a resident for tax purposes.” means4. At the close of the certification,“S