【法规名称】
【颁布部门】 北京市其他机构
【发文字号】 京国税发[2002]325号
【颁布时间】 2002-12-24
【实施时间】 2002-12-24
【效力属性】 有效
【法规编号】 8332 什么是编号？
【正 文】
第7页 北京市国家税务局、北京市地方税务局、国家外汇管理局北京外汇管理部转发国家税务总局、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补充通知的通知
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[接上页] │Date of receipt of││Date of ││ │application ││Examination ││ │││││ ├─────────────┼─────┴──────┴───────────────────┤ │审核意见││ │Examination report││ ├─────────────┼────────────────────────────────┤ │协定免税依据││ │Applicable treaty or││ │treaties││ ├─────────────┴────────────────────────────────┤ │申请人居民身份证明自年月日至年月日有效。│ │Certificate of resident of the claimant status is valid from____(Month)_____(Day)____(Year) │ │to_____(Month)_____(Day)_____(Year) │ ├─────────────┬─────┬──────┬───────┬───────────┤ │主办人(签字)││联系电话│负责人(签字)││ │Officerincharge ││Telephone │Chiefofficer││ │(Signature) ││number│(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 TaxationStamp 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、英两种文字填写。 Instructions 1.The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in China and claim for business 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 Administration of 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 claimant; the second one submitted to the 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”shuold be given the full address and postcode 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 English. 附件一 国际海运收入减免税情况一览表 2002年7月 ┌─┬─────┬─────┬──────────────────────┬────────┐ │序│协定国家│ 免税情况 │ 法律依据 │ 执行情况 │ │号│(地区)├──┬──┼────┬────┬──────┬─────┼─────┬──┤ │││企业│营业│税收协定│海运协定│专项互免协│国内法│税收│海运│ │││所得│税│││定、议定书或││协定│协定│ │││税││││税收换文│││等│ ├─┼─────┼──┼──┼────┼────┼──────┼─────┼─────┼──┤ │1 │日本│免│免│ 第8条│第8条 │海运免税协定││执行│执行│ │││││││││││ ├─┼─────┼──┼──┼────┼────┼──────┼─────┼─────┼──┤ │2 │美国│免│免│││互免运输收入││││ |
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