1、外國公司船舶運輸收入免征增值稅證明表Certification of Value-Added Tax Exemption on Shipping Incomeby Foreign Enterprises一、申請人事項Details of claimant:外國公司名稱 Name of enterprise總機構所在地 Place of head office實際管理機構所在地Place of effective management注冊所在地 Place of registration( 請在適當方格內打號the appropriate box(es)在中國運輸經營方式 : 1、班輪運輸 Li

2、ner service Categories of shipping service 2、不定期船舶運輸 Tramping service( 請在適當方格內打號the appropriate box(es)船舶來源 : 1、自有船舶 Self-owned; 3、程租 Voyage charter; Categories of service 2、期租 Time charter; 4、其他 Other cases( 需說明具體情況 If yes, please state)二、申請人聲明Declaration of claimants,我僅在此聲明以上呈報事項準備無誤。I hereby decl

3、are that above statement is correct and complete to the best of my knowledge and belief.申請人簽名或蓋章Claimant(Signature or Seal):三、申請人居民身份證明( 由申請人為其居民的締約國主管稅務機關填寫); 或另附對方主管稅務機關或航運主管部門出具的專用證明。Certificate of resident status of the claimant(For the use of the tax authority of the Contracting State inwhich t

4、he claimant is a resident)or attach the special certificate of resident issued by the tax or shippingauthorities of the Contracting State in which the claimant is a resident.CertificationWe certify that_(claimants name)is a resident of_ according to the provisions of paragraph _of Article_in the Dou

5、ble Taxation Agreement between _and thepeople s Republic of China.Claimant s serial number: Date:Signature or stamp of tax office四、申請免稅的依據 ( 請在適當方格內打號 )Applicable treaties(?theappropriate box(es):根據中華人民共和國政府和_國政府簽訂的 :In accordance with the provisions in Article (Articles)_ofthe following treaty(trea

6、ties)between theGovernment of the Peoples Republic of China and the Government of_. 1、避免雙重征稅協定 : 2、海運協定 :Double Taxation Agreement Maritime Agreement 3、互免海運企業運輸收入稅收協定;Agreement for reciprocal exemption of tax on shipping income 4、互免海運企業運輸收入稅收換文 ;Exchange Note for reciprocal exemption of tax on shipp

7、ing income 5、其他有關協議Other applicable treaty (需填寫協議名稱If yes,please state);第 _條的規定，本公司以船舶從中國港口運載旅客、貨物或者郵件出境所取得的運輸收入，可在中國免征增值稅。Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound fromchina shall be exempted from the Value-Added Tax in china.以下由主管稅務機

8、關填寫(For the use of the Chinese tax authoritiesonly)編號 (NO.): 第_號收到申請日期審核日期Date of receipt of application Date of examination審核意見Examination report協定免稅依據Applicable treaty or treaties本證明表自年 月 日至 年 月 日有效。This certification is valid from _ (month) _ (Day) _ (year)to _ (month) _ (Day) _ (year).主辦人(簽字) 負責

9、人(簽字)Officer in charge (signature) Chief officer(signature)主管稅務機關蓋章Stamp of tax office填表說明一、本表適用于按照營業稅改征增值稅的相關規定以及我國政府與其他國家或者地區簽訂的避免雙重征稅協定或者安排中涉及的國際運輸雙邊免稅規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征增值稅待遇時填報。二、本表由免稅待遇的外國公司自行或委托其扣繳義務人填寫，一式三份，一份由申請人保存 ; 一份作為對外支付運費的免稅憑證，交主管外匯管理部門 ; 一份由主管稅務機關備查。三、公司名稱填寫公司的全稱 ; 總機構、實際

10、管理機構所在地或注冊所在地，填寫申請人在稅收上為其居民國家的總機構所在地、實際管理機構所在地或注冊所在地的地址及郵政編碼。四、本表末項所列主管稅務機關蓋章是指負責該項審批業務的縣( 市) 級稅務機關加蓋本級公章。五、本表用中文，也可用中、外兩種文字填寫。Instructions1. The certification is applicable to the foreign enterprise who receive income from the operation of international shipping in China and claim for the Value-Add

11、ed Tax exemption benefit of tax treaties in accordance with Circular for the relevant provisions of business taxchanged into value added tax and the bilateral tax treaties or agreements on avoidance of double taxation.2. The certification is to be filled out in triplicate by the foreign enterprises

12、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 Chinese foreign exchange authorities as the tax exemption certificate for foreign fee payment; and the third kept with the Chinese tax author

13、ities 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 begiven 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 t