非居民纳税人享受税收协定待遇情况报告表(企业所得税D表)——(工商税务,报告书)英文
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法律家 Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits
(Form D for Enterprise Income Tax)
(Applicable to Tax Treaty Benefits under the Article of International Transport
or Treaty Benefits under International Transport Agreement)
Filling date:____Y____M____D Currency unit：RMB
○Self-declaration ○Withholding declaration ○Tax refund
Ⅰ.Basic Information of Withholding Agent
Name of
withholding
agent Tax
identification
number of
withholding
agent
Ⅱ.Basic Information of Non-resident Taxpayer
Chinese name of
non-resident
taxpayer Tax
identification
number of
non-resident
taxpayer in China
Name of
non-resident
taxpayer in
resident
state(region) Tax
identification
number of
non-resident
taxpayer in
resident
state(region)
Type of
applicable
agreement 〇Article of
shipping,air and
land transport in
tax treaty
〇Other
international
transport
agreement(ITA)
rmation Related to Entitlement to the Benefits under Tax Treaty
1.Please select types of international transport income(multiple choices)
（1）□The international transport income derived from operating passenger transport
or freight transport by ship
（2）□The international transport income derived from operating passenger transport
or freight transport by aircraft
（3）□The international transport income derived from operating passenger transport
or freight transport by the land transport equipment,such as train or vehicle
（4）□Income derived from activities affiliated to international transport business
2.Please describe the international transport activities undertaken by non-resident 综合法律门户网站
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法律家 taxpayer.If the income obtained by the non-resident taxpayer contains the income
arising from the activities affiliated to the international transport,please
describe the types of activities affiliated to the international transport in
detail.
3.Does the income derived from activities affiliated to international
transport by the non-resident taxpayer exceed 10%of the gross income? □Yes
□No
4.The situation of transport routes and ports of call alongside
No. Transport routes Ports of call alongside
rmation Related to Entitlement to the Benefits under Other International
Transport Agreement
5.The name of the applicable ITA
6.Please list out the relevant article under which the taxpayer would be entitled
to enjoy the treatment under ITA.
7.Please briefly state the facts based on which the taxpayer could claim for the
treatment under ITA.
8.The situation of transport routes and ports of call alongside
No. Transport routes Ports of call alongside
V.Income Received of the Same Type and Benefits Claimed under Tax Treaty or ITA by
Non-resident Taxpayer
9.Has the non-resident taxpayer received any income of the same type sourced
in other regions within China over the past three years? □Yes
□No
*10.Has the non-resident taxpayer claimed treaty benefits for the income
of the same type sourced in other regions within China over the past three
years? □Yes
□No
*11.Please indicate the details of any treaty benefits claimed by the non-resident
taxpayer for the same type of income sourced in other regions within China over the
past three years.
No. In-charge tax authority Time(year)
（1）
（2）
（3）
VI.List of Documents Attached
12.List of other documents provided by the non-resident taxpayer on a voluntary basis
to justify entitlement to treaty benefits
（1）
（2） 综合法律门户网站
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法律家 （3）
13.List of documents submitted before(and need not to be resubmitted)/Date of
submission
（1） Submission date
（2） Submission date
（3） Submission date
VII.Additional Notes
VIII.Declaration
I hereby declare that the information given above is true,accurate and error-free.
Seal or signature of the non-resident taxpayer____________
____Y____M____D
Seal of the withholding
agent:
________________ Seal of the tax agent:
________________ Dedicated seal of the
in-charge tax authority:
________________
Signature of the case
handler:
________________
Date of
filing:____Y____M____D Signature of the case handler:
________________
Date of
filing:____Y____M____D Received by:
________________
Date of case acceptance:
____Y____M____D
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
international transport income sourced in China,and claims treaty benefits under the article of
international transport of a Double Taxation Agreement(DTA,including the DTAs with Hong Kong and
