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.
CertificationWe 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，可在中国免征企业所得税。
Shipping income derived by the claimant from carrying passengers、cargo and mail on their vessels outbound from China shall be exempted from the Enterprise Income Tax in China.
以下由主管税务机关填写(For the use of the Chinese tax authorities only)
编号(No.)：第 号
收到申请日期Date of receipt of application
审核日期Date of examination
审核意见Examination report
协定免税依据Applicable treaty or treaties
本证明表自________年________月________日至________年________月________日有效。
This certification is valid from________(Month)________(Day)________(Year)to________(Month)________(Day)________(Year).
主办人(签字)Officer in charge(signature)
负责人(签字)Chief officer(signature)
中华人民共和国国家税务总局
主管税务机关盖章
State Administration of Taxation
Stamp of tax office
The People’s Republic of China
填表说明
一、本表适用于按照《国家税务总局、
国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》的规定，外国公司以船舶经营国际运输从中国取得所得申请享受协定免征所得税待遇时填报。
