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填表说明： Note "1.本表适用于提出享受税收协定待遇审批申请的非居民。 This form is applicable to non-resident applying for treatment under DTA." "2.本表第11栏中项目按交易或合同名称填报。 Fill in the name of the transaction or contract in Blank 11." "3.本表第12栏中所得类型按所得类型代码填写，各所得类型代码为：营业利润--7；股息--10；利息--11；特许权使用费--12；财产收益--13；独立个人劳务所得--14；非独立个人劳务所得--15；艺术家或运动员所得--17；退休金--18；支付给学生的教育和培训经费--20；其他所得--21。各所得按适用的税收协定相应条款规定归类。凡按适用的税收协定相应条款规定不能列入营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费的，全部归入其他所得。 Choose from the following codes for Blank 8 （Type of income）：7 business profit； 10 dividend； 11 interest； 12 royalties； 13 capital gains； 14 independent personal service income； 15 dependent personal service income； 17 income derived by artistes or sportsmen； 18 pensions； 20 payments for students' education or training； 21 other income. All that can not be covered by business profit，dividend， interest， royalties，capital gains， independent personal service income，dependent personal service income，income derived by artistes or sportsmen，pensions and payments for students' education or training in accordance with the applicable articles of DTA，shall be characterized as ""other income""." "4.本表第13栏中纳税方式按类型代号填写，类型代号为：1自行申报；2源泉扣缴。 Choose from the following codes for Blank 13 （Approach of tax payment）： 1 Self-declaration； 2 Withholding at source." "5.本表第18栏应优先按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。 Fill in the amount of taxable income in Blank 18. If unable to fill in the amount of taxable income precisely， fill in the amount of gross income." "6.本表第18栏按收入额填报的，本表第19栏中的减免税额按照由收入额推算的应纳税所得额计算，并应在备注栏中说明推算过程。 If the amount of gross income is filled out in Blank 18， the amount of tax deduction or exemption in Blank 19 is calculated on the bisis of taxable income inferred from the amount of gross income. The process of calculation shall be specified in ""Additional information""." "7.纳税人全权委托代理人填报本表并附报书面授权委托书的，可不在本表第24栏盖章或签名。 The stamp or signature of taxpayer in Blank 24 is not required if the attorney is fully authorized in written form by the taxpayer. " 附件 3 Annex 3 非居民享受税收协定待遇执行情况报告表 Report of implementation of non-resident's treatment under Double Taxation Agreement（DTA） 填报日期Date 年 月 日 Y/M/D
填表说明： Note "1.本表为非居民办理纳税申报或扣缴义务人办理非居民税收扣缴报告的附表，适用于实际执行审批类税收协定待遇的纳税人或扣缴义务人。 This form is attached to the tax declaration of non-resident or the report of tax withheld by withholding agent. It is applicable to the taxpayer or withholding agent who has enjoyed the treatment approved under DTA." "2填报人为扣缴义务人的，应按享受税收协定待遇的不同纳税人分别填报本表。 If this form is filed by a withholding agent， one form is applicable to one taxpayer only." "3.本表第7栏中税收协定待遇类型按类型代码填写。类型代码为：备案类－－1；审批类－－2。 Fill in Blank 7 with the corresponding code number：""1""for record and""2""for approval." "4本表第8栏中所得类型按所得类型代码填写，各所得类型代码为：营业利润--7；股息--10；利息--11；特许权使用费--12；财产收益--13；独立个人劳务所得--14；非独立个人劳务所得--15；艺术家或运动员所得--17；退休金--18；支付给学生的教育和培训经费--20；其他所得--21。各所得按适用的税收协定相应条款规定归类。凡按适用的税收协定相应条款规定不能列入营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费的，全部归入其他所得。 Choose from the following codes for Blank 8 （Type of income）：7 business profit； 10 dividend； 11 interest； 12 royalties； 13 capital gains； 14 independent personal service income； 15 dependent personal service income； 17 income derived by artistes or sportsmen； 18 pensions； 20 payments for students' education or training； 21 other income. All that can not be covered by business profit，dividend， interest， royalties，capital gains， independent personal service income，dependent personal service income，income derived by artistes or sportsmen，pensions and payments for students' education or training in accordance with the applicable articles of DTA，shall be characterized as ""other income""." "5.本表第11或第12栏应优先按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。 Fill in the amount of taxable income in Blank 11or 12. If unable to fill in the amount of taxable income precisely， fill in the amount of gross income." "6.本表第11或第12栏按收入额填报的，本表第13或第14栏中的减免税额按照由收入额推算的应纳税所得额计算，并应备注说明推算过程。 If the amount of gross income is filled out in Blank 11or 12， the amount of tax deduction or exemption in Blank 13 or 14 is calculated on the basis of taxable income inferred from the amount of gross income. The process of calculation shall be specified in ""Additional information""." 附件4 非居民享受税收协定待遇汇总表
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