【法规名称】
【颁布部门】 国家税务总局
【发文字号】 国税函[2002]160号
【颁布时间】 2002-02-20
【实施时间】 2002-03-01
【效力属性】 有效
【法规编号】 247475 什么是编号？
【正 文】
第3页 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
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[接上页] │在中国运输经营方式：□1、班轮运输 Liner service │ │Cataegories 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; │ │Categoriges 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. ┌──────────────────────────────────────┐ │ Certificartion │ │We certify that____(claimant's name) is a resident of ____ according to │ │the Provisions of praragraph____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； Double Taxation Agreement □2、海运协定； 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 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││││ │Examination report││││ ├───────────────┼────┼────────────┼────┤ │协定免税依据││││ │Applicable traeaty 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。 |
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