非居民纳税人税收居民身份信息报告表(企业适用)——(工商税务)

附件 ３Annex 3非居民享受协定待遇身份信息报告表（适用于企业）Personal Information of non-residnets claiming for treatment underDouble Taxation Agreement(DTA)(for enterprise) 填报日期 Date 年 月 日 Y/M/D填表说明：Note1.本表为《非居民享受税收协定待遇审批申请表》的附表，适用于在《非居民享受税收协定待遇申请表》第3栏中选择企业的纳税人。

This form is attached to the form "Non-resident's claim for treatment under Double Taxation Agreement(DTA) (for apprroval)". It is applicable to the taxpayer who selects "Enterprise" in Blank 3(Type of tax payer) in that form.2.本表第4栏中具有独立纳税地位的营利实体和不具有独立纳税地位的营利实体，按是否在缔约对方单独缴纳属于协定适用范围的所得税判定。

选择其他类型的，应在第5栏备注中说明具体特征和性质。

"Business entity with independent tax status" and "Business entity with dependent tax status" in Blank 4 is determined according to whether the taxpayer is independently liable in the other contracting party to income taxes covered by DTA. If "Others" is selected, please specify the charateristics and nature in Blank 5 (Additional information).3.本表各栏所称“所在地”指具有独立税收管辖权的国家或地区，第13栏和第19栏中的所在地按注册地或经常居住地填报。

A06859《中华人民共和国非居民企业所得税年度纳税申报表（2019年版）（F200）》F200 中华人民共和国非居民企业所得税年度纳税申报表（2019年版）税款所属期间：年月日至年月日纳税人识别号（统一社会信用代码）：□□□□□□□□□□□□□□□□□□纳税人境内名称：金额单位：人民币元(列至角分)国家税务总局监制【表单说明】一、适用范围本表及附表由办理年终汇算清缴所得税申报的非居民企业机构、场所（以下简称“纳税人”）填报。

在经营年度内无论盈利或者亏损，都应当按照有关规定报送本表和相关资料。

二、表头项目1.“税款所属期间”：填报税款所属年度的起止日期。

纳税人当年实际经营期间不足一个纳税年度的，填报当年实际经营期间的起止日期。

2.“纳税人识别号（统一社会信用代码）”：填报税务机关核发的纳税人识别号或有关部门核发的统一社会信用代码。

3.“纳税人境内名称”：填报营业执照、税务登记证等证件载明的纳税人名称。

三、有关项目填报说明（一）基本信息1.“境外成立地代码”：填报纳税人成立地国家（或地区）三字母代码（ISO 3166-1标准）。

2.“在境外成立地法定名称”：填报纳税人在其成立地国家（或地区）的法定名称。

3.“境外成立地纳税人识别号”：填报纳税人在其成立地国家（或地区）的纳税人识别号。

4.“企业类型”：纳税人根据情况勾选，填报人为单独申报纳税的非居民企业机构、场所的，勾选“单独纳税机构、场所”；填报人为汇总纳税非居民企业机构、场所中的主要机构、场所的，勾选“汇总纳税主要机构、场所”；填报人为汇总纳税非居民企业机构、场所中除主要机构、场所以外的其他机构、场所的，勾选“汇总纳税其他机构、场所”。

5. “计税方式”：纳税人根据情况勾选，据实申报纳税的填报人，勾选“据实计算”；采取核定征收方式申报纳税的填报人，勾选“核定征收”。

已经勾选“核定征收”的填报人，需要填报本表附表《非居民企业机构、场所核定计算明细表》（表F400）。

国家税务总局公告2015年第60号：修订后的《非居民纳税人享受税收协定待遇管理办法》发布（老会计人的经验）相关政策——国家税务总局公告2015年第60号国家税务总局关于发布《非居民纳税人享受税收协定待遇管理办法》的公告2015年8月27日，国家税务总局发布了《非居民纳税人享受税收协定待遇管理办法》（以下称《办法》），为便于纳税人和税务机关理解和执行，现对《办法》解读如下：一、《办法》出台背景为贯彻落实《国务院关于取消非行政许可审批事项的决定》（国发〔2015〕27号），推进税务部门简政放权、放管结合、优化服务，改进非居民纳税人享受协定待遇管理，国家税务总局在广泛听取各有关方面意见，多次实地调研的基础上，对《非居民享受税收协定待遇管理办法（试行）》（国税发〔2009〕124号）进行了全面修订，制定了本《办法》。

相关政策——《国家税务总局关于如何理解和认定税收协定中“受益所有人”的通知》（国税函〔2009〕601号）国税函[2010]290号关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知二、《办法》要点解读（一）扩大适用范围《办法》在国税发〔2009〕124号规定适用的税收协定条款范围基础之上，将适用范围扩大至税收协定的国际运输条款和国际运输协定。

非居民纳税人享受税收协定和国际运输协定待遇适用统一规范的管理流程。

（二）取消行政审批《办法》取消了国税发〔2009〕124号对非居民纳税人享受税收协定股息、利息、特许权使用费、财产收益条款的行政审批。

《办法》规定非居民纳税人享受协定待遇的基本模式是：非居民纳税人自行申报的，自行判断是否符合享受协定待遇条件，如实申报并向主管税务机关报送相关报告表和资料。

在源泉扣缴和指定扣缴情况下，非居民纳税人自行判断符合享受协定待遇条件，需要享受协定待遇的，应主动向扣缴义务人提出并提供相关报告表和资料。

对符合享受协定待遇条件的非居民纳税人，扣缴义务人依协定规定扣缴，并将相关报告表和资料转交主管税务机关。

Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form B for Enterprise Income Tax)(Applicable to Tax Treaty Benefits under the Articles of Permanent Establishment and BusinessProfits)国家税务总局监制【表单说明】I.This form is applicable to non-resident enterprise income taxpayer who receives income sourced in China,and claims tax treaty benefits under the articles of permanent establishment and business profits of a Double Taxation Agreement signed by China(including the DTAs with Hong Kong and Macau Special Administrative Regions).II.This form can be used for self-declaration or withholding declaration,as well as for the non-resident taxpayer’s application for tax refund.The non-resident taxpayer initiating the self-declaration for claiming tax treaty benefits,or applying for tax refund,shall complete two copies of the form:one form is to be submitted to the in-charge tax authority at the time of such declaration or application,and the other form is to be kept by the non-resident taxpayer.Where the non-resident taxpayer’s China sourced income is subject to withholding tax,administered at source or by means of a designated withholding agent,and the non-resident taxpayer is entitled to tax treaty benefits,the non-resident taxpayer shall complete three copies of the form:one is to be given to the withholding agent to submit to the in-charge tax authority at the time of the withholding declaration,one is to be kept by the withholding agent and another is to be kept by the non-resident taxpayer.III.Part I of the form shall be filled in by the withholding agent,and will not be required in the case of self-declaration.The rest of the form shall be filled in by the non-resident taxpayer.When filling in the form,the non-resident taxpayer can attach separate sheets to the form if necessary.VI.The non-resident taxpayer shall provide accurate and complete information to answer the questions contained in the form.Please write“N/A”in the form if a situation described in a question is not applicable for a non-resident taxpayer.For a multiple-choice question,please mark“√”in a corresponding box(“□”)or circle(“○”)for a choice that fits a non-resident taxpayer’s situation.If a non-resident taxpayer’s situation falls into the description of a question marked with“*”,answers shall be provided;otherwise,it can be skipped.V.This form is prepared in Chinese and English.In case of divergence in the two languages,the Chinese text shall prevail.Unless otherwise stated,it shall be completed in Chinese.VI.Instructions on how to fill in each item are as follows:(I)Basic Information of Withholding AgentName of withholding agent:The withholding agent should provide its full name as shown in its tax registration certificate.Tax identification number of withholding agent:The withholding agent should provide its identification number as shown in the tax registration certificate.(II)Basic Information of Non-resident TaxpayerChinese name of non-resident taxpayer:Fill in the full Chinese name used by the non-resident taxpayer in China.Name of non-resident taxpayer in resident state(region):Fill in the full English name of the non-resident taxpayer which is used in the non-resident taxpayer’s state(region)of residence.III.Types of Operation Activities by Non-resident Taxpayer in ChinaNon-resident taxpayer should make a selection based on the business activities.Please only fill out the questions related to the selected business activities in Part IV.(IV)Detailed Information on Operation Activities by Non-resident Taxpayer in ChinaQuestion 2,“Name of project,location of project,name of general contractor”:The projectname shall be consistent with that stated in the signed contract.For the name of the project general contractor,please fill in the name of the contractor responsible for the wholeconstruction,assembly or installation project.Question 3,“Time of construction,assembly or installation project or relevant supervisory activities by non-resident taxpayer in China”:If the non-resident taxpayer(general contractor)subcontracts part of the contracted construction projects to any otherenterprise(subcontractor),the time during which the subcontractor carries out construction activities on the building site shall be included in the time of the general contractor.If the date on which the subcontractor commences to implement the contract is prior to that of the general contractor,the date of commencement of the subcontractor shall be deemed to be the date of commencement of the general contractor.If the non-resident taxpayer consecutively contracts two or more work programs on one building site or project in China,the commencement of the first work program shall be the actual date to implement the contract and the conclusion of all the work programs shall be the date of completion of the contract.Question 4,“Project subcontract information”:Please list all the information about subcontracting projects by the non-resident taxpayer.Question 5,“Non-resident taxpayer provides services through employees or other personnel engaged”:For the number of staff employed in China or seconded to China by the non-resident taxpayer,please fill in the total number of the staffs employed in China or seconded to China by non-resident taxpayer.Please fill in the name of the key personnel for providing the services.Question 6,“Time schedule of the services provided by the non-resident taxpayer in China”:For “Actual date to implement the service contract in China”,please fill in the actual date on which the personnel dispatched from overseas or/and those employed in China start to provide services for the project;for“the estimated duration of the project”,please fill in the estimated duration of the project in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.Question 7,“The suspension of services provided by non-resident taxpayer in China”:Where the service activities provided by the non-resident taxpayer in China is or is estimated to be suspended,please fill in the beginning and ending date of the suspension as occurred or as estimated.Question 10,“Time schedule of usage of relevant device or equipment to explore or exploit natural resources,or engagement in related activities by non-resident taxpayer”:“The estimated duration of the work”,please fill in the estimated duration of the work in the time unit specified in the tax treaty to be enjoyed by the non-resident taxpayer.Question 12,“Are all the activities exercised through this fixed place of business of a preparatory or auxiliary character”:A place in which activities of“preparatory or auxiliary”nature are carried on has in general the following characteristics:(1)The activities of the place of business are not carried on independently and do not constitute an essential or significant part of the whole activities of the non-resident taxpayer;(2)Where the activities of the place of business are excluded from constituting a PE according to the scenarios listed in the DTA,the activities are only provided to the non-resident taxpayer instead of any other enterprises;and(3)The functions of the place are limited to administrative activities and do not directlyplay a profit-making role.Question 19,“Please briefly explain the legal basis and facts pattern which could support the statement that the non-resident taxpayer does not have a PE in China so that the business profit derived from China is not subject to Chinese Enterprise Income Tax.”:If the activities conducted by the non-resident taxpayer do not fall into the five scenarios listed in this form and according to the applicable DTA,no PE is constituted in China by the non-resident taxpayer,please quote the relevant provisions in DTA and explain the facts based on which the non-resident taxpayer could enjoy the treatment according to the DTA.(V)Income Received of the Same Type and Tax Treaty Benefits ClaimedQuestion 20,“Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”:If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years,and this is under the jurisdiction of a different in-charge tax authority,“Yes”shall be selected,and Question 21 and 22 shall be answered.Please specify all tax treaty benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 22.Supporting materials can be attached separately(VI)List of Documents AttachedNon-resident taxpayer can provide,on a voluntary basis,other materials to justify the non-resident taxpayer’s entitlement to the tax treaty benefits.When providing such materials,please identify all of them on the list.(VII)Additional NotesNon-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority and may be beneficial to justify thenon-resident taxpayer’s entitlement to the tax treaty benefits.Please specify the special situations in the additional notes,if any.(VIII)DeclarationThe declaration shall be sealed by the non-resident taxpayer,and/or signed by the legal representative or authorized representative of the non-resident enterprise,and the date of the statement shall be provided.VII.Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.来源:/ws/detail15238.html。

向非居民企业支付股息、红利的税收政策根据《企业所得税法实施条例》第十七条规定，《企业所得税法》第六条第四项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。

股息、红利等权益性投资收益，除国务院财政、税务主管部门另有规定外，按照被投资方作出利润分配决定的日期确认收入的实现。

第一：非居民企业取得的被投资企业在2008年以前实现的税后利润分红，不缴纳企业所得税。

《财政部、国家税务总局关于企业所得税若干优惠政策的通知》(财税〔2008〕1号)第四条规定，2008年1月1日以前外商投资企业形成的累积未分配利润，在2008年以后分配给外国投资者的，免征企业所得税。

2008年及以后年度外商投资企业新增利润分配给外国投资者的，依法缴纳企业所得税。

第二：2008年新《企业所得税法》实施后，非居民企业取得的分红需要按10%的税率缴税。

《企业所得税法》第三条第三款规定，非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。

第四条第二款规定，非居民企业取得本法第三条第三款规定的所得，适用税率为20%。

第十九条规定，非居民企业取得股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额。

《企业所得税法实施条例》第九十一条规定，非居民企业取得所得税法第三条第三项规定的所得，减按10%的税率征收企业所得税。

第三，虽然税法规定的税率是10%，但如果非居民企业所在国家或地区与我国签订有税收协定，协定的税率低于10%，则可以按协定的税率执行。

按照《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第十条第二款的规定，如果香港母公司持股比例超过25%，减按5%的优惠税率执行。

按照《中·澳（澳大利亚）税收协定》第十条的规定，所征税款不应超过股息总额的15％。

境外投资方要享受协定优惠税率，需向税务机关提交相关资料提出申请，经审查确认后才能享受；详细内容见《国家税务总局关于印发〈非居民享受税收协定待遇管理办法(试行)〉的通知》(国税发〔2009〕124号)。

附件2F200 中华人民共和国非居民企业所得税年度纳税申报表（2019年版）税款所属期间：年月日至年月日纳税人识别号（统一社会信用代码）：□□□□□□□□□□□□□□□□□□纳税人境内名称：金额单位：人民币元(列至角分)国家税务总局监制F200《中华人民共和国非居民企业所得税年度纳税申报表（2019年版）》填报说明一、适用范围本表及附表由办理年终汇算清缴所得税申报的非居民企业机构、场所（以下简称“纳税人”）填报。

在经营年度内无论盈利或者亏损，都应当按照有关规定报送本表和相关资料。

二、表头项目1.“税款所属期间”：填报税款所属年度的起止日期。

纳税人当年实际经营期间不足一个纳税年度的，填报当年实际经营期间的起止日期。

2.“纳税人识别号（统一社会信用代码）”：填报税务机关核发的纳税人识别号或有关部门核发的统一社会信用代码。

3.“纳税人境内名称”：填报营业执照、税务登记证等证件载明的纳税人名称。

三、有关项目填报说明（一）基本信息1.“境外成立地代码”：填报纳税人成立地国家（或地区）三字母代码（ISO 3166-1标准）。

2.“在境外成立地法定名称”：填报纳税人在其成立地国家（或地区）的法定名称。

3.“境外成立地纳税人识别号”：填报纳税人在其成立地国家（或地区）的纳税人识别号。

4.“企业类型”：纳税人根据情况勾选，填报人为单独申报纳税的非居民企业机构、场所的，勾选“单独纳税机构、场所”；填报人为汇总纳税非居民企业机构、场所中的主要机构、场所的，勾选“汇总纳税主要机构、场所”；填报人为汇总纳税非居民企业机构、场所中除主要机构、场所以外的其他机构、场所的，勾选“汇总纳税其他机构、场所”。

5. “计税方式”：纳税人根据情况勾选，据实申报纳税的填报人，勾选“据实计算”；采取核定征收方式申报纳税的填报人，勾选“核定征收”。

已经勾选“核定征收”的填报人，需要填报本表附表《非居民企业机构、场所核定计算明细表》（表F400）。