2.In case tax payers' taxable shipping income is settled in foreign currency, the foreign currency should be converted in RMB according to market foreign exchange rate, and a supporting document should be provided demonstrating the conversion.
3.This Return should be filling out in Chinese or in both Cinese and foreign languages.
4.Instructions for filling out the following items:
a.Withholding agent's file number: the number as designated by the tax authorities in charge at the time oftax registration.
b.Date of filling:the actual dete of filling the return.
c.Withholding agent's neme:name of the withholding agent for legal purposes.
d.Bank: the bank in China with which an account is opened by a withholding agent.
e.A/C number: number of current account in the bank of China by a withholding agent.
f.Taxpayer's name: name of the taxpayer for legal purpuses.Place of head office or effective management: the full address and post code in the country of taxpayer being a residentfor tax purposes.
附件2： 中华人民共和国国家税务总局
State Administration of Taxation of the People's Republic of China
代扣代缴外国公司船舶运输收入企业所得税报告表
Enterprise Incom Tax Withholding Return for Shipping Income by Foreign Enterprises
税款所属时间：自 年 月 日至 年 月 日
Taxable period:From_____date_____month___year 填表日期： 年 月 日
To______date_____month___year Date of filling:____Date__Month__Year
┌────────────┐ 金额单位：人民币元
│扣缴义务人编码： │
│Withholdingagent'snumber│ Monetary unit:RMB Yuan
└────────────┘
┌─────────────────────────┬────────────────────┐
│扣缴义务人名称： │地址： │
│Name of withholding agent │Address │
├──────────────────┬──────┴────────┬───────────┤
│电话： │开户银行： │银行帐号： │
│Phone number │Bank │A／C number │
├──────────────────┴──────┬────────┴───────────┤
│纳税人名称： │注册所在地： │
│Name of taxpayer │Place of registration │
├─────────────────────────┴────────────────────┤
│总机构或实际管理机构所在地： │
│Place of head office or effective management │
├──────────────────────────────────────────────┤
│(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； │
│Categories of vessels □2.期租 Time charter； │
│ □3.程租 Voyage charter； │
│ □4.其他 Other cases (需说明具体情况 If yes，pleses state) │
├──────────────────────────────────────────────┤
│ 运输收入总额及应扣缴税额 │
│ Gross amount of taxable shipping income and withholding tax │
├────────┬─────────┬──────┬────────┬────┬──────┤
│运输收入总额 │外币名称 │外汇牌价 │折合人民币金额 │计征率 │应扣缴税额 │
│Amount of │Foreign currency │Exchange │Equivalent │Tax rate│Amount of │
│taxable │ │rate │in RMB │ │withholding │
│Shipping income │ │ │ │ │tax │
├────────┼─────────┼──────┼────────┼────┼──────┤
│ │ │ │ │ │ │
├────────┼─────────┼──────┼────────┼────┼──────┤
│ │ │ │ │ │ │
├────────┼─────────┼──────┼────────┼────┼──────┤
│ │ │ │ │ │ │
├────────┴──┬──────┴──────┴────────┴────┴──────┤
│应扣缴税额合计 │ │
│Total withholding tax │ │
│ │ │
├────────┬──┴──────────────────────────────────┤
│扣缴义务人声明 │ 我声明：此报告表是根据中华人民共和国税收法律法规的有关规定填报的，我 │
│Declaration │确信它是真实的、可靠的、完整的。 │
│ │ 法定代表签名或盖章 │
│ │I declare that this return has been completed according to the tax laws │
│ │and regulations of the People's Republic of China.I believe that all state│
│ │ments contained in this return are true, correct and complete. │
│ │ Signature: │
└────────┴─────────────────────────────────────┘
