1、外国公司船舶运输收入免征增值税证明表Certification of Value-Added Tax Exemption on Shipping Income by 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
2、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 service 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备无误。 I hereby de
3、clare 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 or 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 wh
4、ich 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_(claimants name)is a resident of _ according to the provisions of paragraph _of Article _
5、in the Double Taxation Agreement between _and the peoples Republic of China. Claimants 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
6、 treaty(treaties)between the Government of the Peoples 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 o
7、f 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，可在中国免征增值税。 Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound from china shall be exempted from the Value-Added Tax
8、 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 审核日期 Date of receipt of application 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 _ (mont
9、h) _ (Day) _ (year). 主办人(签字) 负责人(签字) Officer in charge (signature) Chief officer (signature) 主管税务机关盖章 Stamp of tax office 填表说明 一、本表适用于按照营业税改征增值税的相关规定以及我国政府与其他国家或者地区签订的避免双重征税协定或者安排中涉及的国际运输双边免税规定，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增值税待遇时填报。 二、本表由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;
10、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 enterprise who receive income from the operation of international shipping i
11、n China and claim for the Value-Added Tax exemption benefit of tax treaties in accordance with Circular for the relevant provisions of business tax changed into value added tax and the bilateral tax treaties or agreements on avoidance of double taxation. 2. The certification is to be filled out in t
12、riplicate 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 the tax exemption certificate for foreign fee payment; and the t
13、hird 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 clai
14、mant being a resident for tax purposes. 4. At the close of the certification, “Stamp of tax office” means official stamp at the level of the country (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 foreign languages.
