发布文号: 青国税函?[２００２]９３号
各市国家税务局、市内各国家税务局：
现将《国家税务总局关于印制使用〈外国公司船舶运输收入免征企业所得税证明表〉和〈外国公司船舶运输收入免征营业税证明表〉的通知》(国税函[2002]160号)转发给你们，请遵照执行。 国家税务总局关于印制使用《外国公司船舶运输收人免征企业所得税 证明表》和《外国公司船舶运输收人免征营业税证明表》的通知
(二00二年二月二十日 国税函?2002?160号)
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
根据国家税务总局和国家外汇管理局发布的《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》(国税发?2001?139号?第三条的规定，现将《外国公司船舶运输收入免征企业所得税证明表》和《外国公司船舶运输收入免征营业税证明表》式样印发给你局，请据此式样及有关规定印制。本表自2002年3月1日起使用。
中华人民共和国国家税务总局
State Administration of Taxation of the People’s Republic of China
外国公司船舶运输收入免征企业所得税证明表
Certification of Income 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 vessels □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确无误。
I hereby declare 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 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．
Certification
We 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 treat?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 审核日期
Date of receipt of applicatio 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) 负责人(签字)
Officer in charge ?signature? 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。
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 Administrationof 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 claiman ? the second one submitted to the Chinese foreign exchange author－ities 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。
4．At the close of the certification?“Stamp of tax office”means official stamp at the level of the county ?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．
中华人民共和国国家税务总局
State Administration of Taxation of the People’s Republic of China
外国公司船舶运输收入免征营业税证明表
Certification of Business 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 vessels □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确无误。
I hereby declare 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 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．
Certification
We 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，可在中国免征营业税。
Shipping income derived by the claimant from carrying passengers?cargo and mail on their vessels outbound from China shall be exempted from the Business 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 审核日期
Date of receipt of application Date of examination
审核意见
Examinatio 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) 负责人(签字)
Officer in charge ?signature? 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营业税待遇时填报。
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 Business Tax exemption benefit of tax treaties in accordance with Circular for Strengthening the Tax and ForeignExchange Administrations on Shipping Income of Foreign Enterprises issued by the State Administration of Taxation and the State Administration of Foreing 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 claiman ? 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。
4．At the close of the certification?“Stamp of tax office”means official stamp at the level of the couny ?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．
