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。
二、本表由申请免税待遇的外国公司自行或委托其扣缴义务人填写，一式三份，一份由申请人保存；一份作为对外支付运费的免税凭证，交主管外汇管理部门；一份由主管税务机关备查。
三、公司名称填写公司的全称；总机构、实际管理机构所在地或注册所在地，填写申请人在税收上为其居民国家的总机构所在地、实际管理机构所在地或注册所在地的地址及邮政编码。
四、本表末项所列主管税务机关盖章是指负责该项审批业务的县（市）级税务机关加盖本级公章。
五、本表用中文，也可用中、外两种文字填写。
Instructions
1. The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in China and claim for the Enterprise Income Tax exemption benefit of tax treaties in accordance with Circular for Strengthening the Tax and Foreign Exchange Administrations on Shipping Income of Foreign Enterprises issued by the State Administration of Taxation and the State Administration of Foreign Exchange.
2. The certification is to be filled out in triplicate 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 a tax exemption certificate for freight fee payment；and the third kept 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 be given the full address and post code in the country of claimant being a resident for tax purposes.
