4.At the close of the certification, “stamp of tax office” means official stamp at the level of the county (city) of china that is in charge of the said taxation.
5.The certification should be filled out in Chinese or in both Chinese and English.
中华人民共和国国家税务总局
State Administration of Taxation of
the People’s Republic of China
外国公司船舶运输收入免征营业税证明表
Certification of Business Tax Exemption on
Shipping Income of Foreign Enterprises
一、申请人事项 Details of Claimant：
┌───────────────────────────────────────┐
│外国公司名称 Name of Enterprise │
├───────────────────────────────────────┤
│总机构所在地 Place of Head Office │
├───────────────────────────────────────┤
│实际管理机构所在地 Place of Effective Management │
├───────────────────────────────────────┤
│注册所在地 Place of Registration │
├───────────────────────────────────────┤
│(请在适当方格内打□号 □the appropriate box(es)) │
│在中国运输经营方式： □1、班轮运输 Liner Service │
│Categories of shipping service □2、不定期船舶运输 Tramping Service │
├───────────────────────────────────────┤
│(请在适当方格内打□号 □the appropriate box(es)) │
│船舶来源： □1、自有船舶 Self-owned □3、程租 Voyage charter； │
│Categories Of vessels □2、期租Time Charter： □4、其他 Other cases(需说明 │
│具体情况 If yes，please state) │
└───────────────────────────────────────┘
二、申请人声明 Declaration of Claimants：
我仅在此声明以上呈报事项准确无误。
I hereby declare that above statement is correct and complete to the best of my knowledge and belief．
申请人签名或盖章 Claimant (Signature of Seal)：________________
三、申请人居民身份证明(由申请人为其居民的缔约国主管税务机关填写)；或另附对方主管税务机关或航运主管部门出具的专用证明。
Certificate of Resident Status of 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 Claimant is a resident．
┌────────────────────────────────────┐
│ Certification │
│ │
│ We certify that_____________(claimant’s name) is a resident of │
│______________according to the provisions of paragraph_______of Article │
│____________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、申请免税的依据(请在适当方格内打□号) Applicable treaties (□the appropriate box(es))：
根据中华人民共和国政府和_____________________国政府签订的：
In accordance with the provisions in Article (Articles)_________of the following treaty (treaties) between the Government of the People’s Republic of China and the Government of__________________________，
□1、避免双重征税协定； □2、海运协定
Double Taxation Agreement Maritime Agreement
□3、互免海运企业运输收入税收协定；
Agreement for reciprocal exemption of tax on shipping income
□4、互免海运企业运输收入税收换文；
Exchange Note for reciprocal exemption of tax on shipping income
□5、其他有关协议 Other applicable treaty (需填写协议名称 If yes，please state)；
第__________条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征营业税。
Revenue derived by the claimant from carrying passengers，cargo and mail on their vessels out sf China shall be subject to exemption of business tax in China．
以下由主管税务机关填写(For the use of the Chinese Tax authority only)
编号(No．)：第 号
┌─────────────┬─────┬──────┬───────────────────┐
│收到申请日期 │ │审核日期 │ │
│Date of receipt of │ │Date of │ │
│application │ │Examination │ │
│ │ │ │ │
├─────────────┼─────┴──────┴───────────────────┤
│审核意见 │ │
│Examination report │ │
├─────────────┼────────────────────────────────┤
│协定免税依据 │ │
│Applicable treaty or │ │
│treaties │ │
├─────────────┴────────────────────────────────┤
│申请人居民身份证明自 年 月 日至 年 月 日有效。 │
│Certificate of resident of the claimant status is valid from____(Month)_____(Day)____(Year) │
│to_____(Month)_____(Day)_____(Year) │
├─────────────┬─────┬──────┬───────┬───────────┤
│主办人(签字) │ │联系电话 │负责人(签字) │ │
│Officer in charge │ │Telephone │Chief officer│ │
│(Signature) │ │number │(Signature) │ │
└─────────────┴─────┴──────┴───────┴───────────┘
