【文章內(nèi)容簡介】 s the service ine stipulated both in the Independent Personal Services Article and other articles such as Artistes and Sportsmen. Dependent personal service ine includes the service ine stipulated both in the Dependent Personal Services Articles or ine from Employment and other articles such as Artistes and Sportsmen.。，類型代號為：１自行申報(bào)；２源泉扣繳。Choose from the following codes for Blank 13 (Approach of tax payment): 1 Selfdeclaration。 2 Withholding at source.；不能準(zhǔn)確填報(bào)應(yīng)納稅所得額的，按收入額填報(bào)。Fill in the amount of taxable ine in Blank 18. If unable to fill in the amount of taxable ine precisely, fill in the amount of gross ine.，本表第19欄中的減免稅額按照由收入額推算的應(yīng)納稅所得額計(jì)算，并應(yīng)在備注欄中說明推算過程。If the amount of gross ine is filled out in Blank 18, the amount of tax deduction or exemption in Blank 19 is calculated on the bisis of taxable ine inferred from the amount of gross ine. The process of calculation shall be specified in Additional information.，可不在本表第24欄蓋章或簽名。The stamp or signature of taxpayer in Blank 24 is not required if the attorney is fully authorized in written form by the taxpayer. 24 / 24附件３Annex 3非居民享受協(xié)定待遇身份信息報(bào)告表（適用于企業(yè)）Personal Information of nonresidnets claiming for treatment underDouble Taxation Agreement(DTA)(for enterprise)　　　　　　　　　　　填報(bào)日期 Date 　　　　　　年 月 日 Y/M/D 構(gòu)成締約對方稅收居民情況：Qualification as a fiscal resident of the other contracting party１在締約對方的名稱Name in the other contracting party　　　２中文名稱Name in Chinese　　　3在締約對方納稅識別號Tax identification number in the other contracting party　　4在締約對方的企業(yè)類型　Business type in the other contracting party　　　　□具有獨(dú)立納稅地位的營利實(shí)體 Business entity with independent tax status□不具有獨(dú)立納稅地位的營利實(shí)體 Business entity without independent tax status□政府Government□非營利組織 Nonprofitable organization□其他 Others5備注 Additional information6構(gòu)成締約對方稅收居民的國內(nèi)法律依據(jù)描述:Legal provisions prescribing the status of the taxpayer as a fiscal resident of the other contracting party7構(gòu)成締約對方稅收居民的事實(shí)情況描述:Description of facts based on which the taxpayer qualifies as a fiscal resident of the other contracting party從中國取得的所得在締約對方納稅情況（限于列入稅收協(xié)定適用范圍的稅種）Information of tax payment in the other contracting party on the ine derived from China (taxes covered by DTA only)8序號No.9稅種名稱Type of tax 10適用稅率或稅率表Effective tax rate(s) 11享受締約對方國內(nèi)減免稅優(yōu)惠的法律依據(jù)及條文描述Legal provisions prescribing tax deduction or exemption enjoyed in the other contracting party 　　　　　　　　最近一年內(nèi)直接或間接持本企業(yè)權(quán)益份額達(dá)到１０％以上的第三方股東情況：Information of shareholders holding directly or indirectly at least 10 per cent of shares of the applicant in the past year, who are from jurisdictions other than China amp。 the contracting party12股東名稱Name13所在地Location14持股比例Share in %　　　　　　在締約對方的經(jīng)營情況：Operation in the contracting party15最近一年在締約對方的主要經(jīng)營項(xiàng)目及業(yè)務(wù)描述Description of major operation projects and business in the contracting party in the past year　16最近一年來源于締約對方的收入總額Total amount of gross ine arising in the contracting party in the past year　17最近一年在締約對方的雇員人數(shù)Number of employees in the other contracting party in the past year　最近一年和將來與位于第三方的關(guān)聯(lián)方交易支付情況：Transactions and payments to associated parties from jurisdictions other than China amp。 the other contracting party in the past year and in the future18關(guān)聯(lián)交易對方名稱Name of associated party 19所在地Location　20交易類型Type of transaction21支付金額Amount of payment　　　　　　　　　　　　填表說明：Note《非居民享受稅收協(xié)定待遇審批申請表》的附表，適用于在《非居民享受稅收協(xié)定待遇申請表》第3欄中選擇企業(yè)的納稅人。This form is attached to the form Nonresident39。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.，按是否在締約對方單獨(dú)繳納屬于協(xié)定適用范圍的所得稅判定。選擇其他類型的，應(yīng)在第5欄備注中說明具體特征和性質(zhì)。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 ine taxes covered by DTA. If Others is selected, please specify the charateristics and nature in Blank 5 (Additional information).“所在地”指具有獨(dú)立稅收管轄權(quán)的國家或地區(qū)，第13欄和第19欄中的所在地按注冊地或經(jīng)常居住地填報(bào)。Location in this form refers to any independent tax jurisdiction. Location in Blanks 13 amp。 19 refers to place of registration or place of habitual residence as the case may be.4.“事實(shí)情況描述”一欄需要填列按締約對方法律構(gòu)成稅收居民的事實(shí)，例如締約對方國內(nèi)法采取注冊地標(biāo)準(zhǔn)判定稅收居民的，應(yīng)說明企業(yè)注冊地、注冊時(shí)間等注冊情況。The Blank of Description of facts refers to the facts based on which the taxpayer qualifies as a fiscal resident in accordance with laws of the other contracting party. For example, if the status of fiscal resident is determined by place of registration, the place and time of registration shall be provided.，可僅填報(bào)需要向與位于第三方的關(guān)聯(lián)方支付款項(xiàng)的資金借貸、特許權(quán)許可、提供技術(shù)或管理服務(wù)和財(cái)產(chǎn)轉(zhuǎn)讓交易。For Transactions and payments to associated parties from jurisdictions other than China amp。 the other