【正文】 。同一所得類型中含有適用兩條或兩條以上稅收協(xié)定待遇的，應(yīng)在備注中詳細說明享受每條稅收協(xié)定待遇的收入或應(yīng)納稅所得金額及減免稅額。 ；不能準確填報應(yīng)納稅所得額的，按收入額填報。If the amount of gross ine is filled out in Blank 12, the amount of tax deduction or exemption in Blank 14 is calculated on the basis of taxable ine inferred from the amount of gross ine. The process of calculation shall be specified in Additional information.附件 6 [非居民享受稅收協(xié)定待遇匯總表（按國別）]填報單位： 所屬年度： 國家 所得類型日本美國法國英國比利時德國馬來西亞挪威丹麥新加坡營業(yè)利潤收入額或應(yīng)納稅所得額減免稅額國際運輸收入收入額或應(yīng)納稅所得額減免稅額股息收入額或應(yīng)納稅所得額減免稅額利息收入額或應(yīng)納稅所得額減免稅額特許權(quán)使用費收入額或應(yīng)納稅所得額減免稅額財產(chǎn)轉(zhuǎn)讓收益收入額或應(yīng)納稅所得額減免稅額獨立個人勞務(wù)收入額或應(yīng)納稅所得額減免稅額非獨立個人勞務(wù)收入額或應(yīng)納稅所得額減免稅額其他所得收入額或應(yīng)納稅所得額減免稅額執(zhí)行協(xié)定規(guī)定減（免）稅額非居民備案報告件數(shù)非居民審批申請件數(shù)稅務(wù)機關(guān)審批同意件數(shù)情報交換件數(shù)相互協(xié)商件數(shù)備 注合 計填表要求及說明：（含計劃單列市）或省級以下國家稅務(wù)局或地方稅務(wù)局逐級向上填報。 8 other ine. The ine categorization is made in accordance with the applicable articles of DTA. Business profit includes the business profit stipulated both in the Business Profit Article and other articles such as Artistes and Sportsmen. Independent personal service ine includes 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.；不能準確填報應(yīng)納稅所得額的，按收入額填報。 6 independent personal service ine。 4 royalties。 2 dividend。各所得歸類按適用的稅收協(xié)定相應(yīng)條款規(guī)定執(zhí)行，但營業(yè)利潤包括適用稅收協(xié)定一般營業(yè)利潤條款和表演家、運動員等特殊條款的營業(yè)利潤；獨立個人勞務(wù)所得包括適用稅收協(xié)定一般獨立個人勞務(wù)條款和表演家、運動員等特殊條款的獨立個人勞務(wù)所得；非獨立個人勞務(wù)所得包括適用稅收協(xié)定一般非獨立個人勞務(wù)條款和表演家、運動員等特殊條款的非獨立個人勞務(wù)所得。If this form is filed by a withholding agent, one form is applicable to one taxpayer only.。s tax identification number　6序號No.7項目Item8所得類型Type of ine9適用稅收協(xié)定及條款A(yù)pplicable DT A and articles10審批文書編號Approval document serial number收入額或應(yīng)納稅所得額Amount of gross ine or taxable ine減免稅額Tax deduction or exemption11審批申請數(shù)額Amount specified in application12實際發(fā)生數(shù)額Actual amount13審批申請數(shù)額Amount specified in application14實際執(zhí)行數(shù)額Actual amount deducted or exempted　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　填表說明：Note，適用于實際執(zhí)行審批類稅收協(xié)定待遇的納稅人或扣繳義務(wù)人。 5.4納稅人名稱Taxpayer39。s Republic of China, Regulations for the Implementation of the Individual Ine Tax law and other related provisions.附件 5Annex 5　非居民享受稅收協(xié)定待遇審批執(zhí)行情況報告表Report of implementation of nonresident39。The right to pemanently stay refers to a right to stay for more than 5 years.7本表第24欄中住所按《中華人民共和國個人所得稅法》及其實施條例和有關(guān)稅收規(guī)定確定。Investment only refers to real property, operating assets and securities. Location of security investment is determined by the location of securities39。Permanent residence in this form includes any residential location owned or rented by the taxpayer available to live for more than 5 years. 5本表有關(guān)欄中投資僅指對不動產(chǎn)、經(jīng)營性資產(chǎn)和有價證券的投資。各家庭成員經(jīng)常居住地不同的，應(yīng)在備注欄中說明原因 。s claim for treatment under Double Taxation Agreement(DTA) (for apprroval). Applicable when individual taxpayer is selected in Blank 3 in that form.2本表第4欄中家庭成員包括配偶、未成年子女以及共同生活的其他撫養(yǎng)或贍養(yǎng)人員。 the other contracting party?□是 Yes □否 No第三方名稱Name of the jurisdiction　是否構(gòu)成中國稅收居民Whether a fiscal resident of China 24在中國境內(nèi)是否有住所Does the taxpayer have domicile in China?□是 Yes　　□否 No　25在中國境內(nèi)是否保有長期居所Does the taxpayer have permanent residence in China?□是 Yes　　□否　 No26是否取得在中國的長期居留權(quán)Does the taxpayer have the right to permanently stay in China?□是 Yes　□否 No　27在最近納稅年度內(nèi)在中國連續(xù)或累計停留天數(shù)Number of days of continuous stay or cumulative stays in China in the past taxable year 　28在中國保有的投資額Amount of investment in China　29是否具有中國國籍Does the taxpayer hold the nationality of China?□是 Yes　　□否 No　　　　　　　填表說明：Note1本表為《非居民享受稅收協(xié)定待遇審批申請表》附表，適用于在《非居民享受稅收協(xié)定待遇申請表》第3欄中選擇為個人的納稅人。 the other contracting party exceed that in the other contracting party?□是 Yes □否 No第三方名稱Name of the jurisdiction　22最近連續(xù)12個月內(nèi)是否在第三方連續(xù)或累計超過180天Does the taxpayer stay in a jurisdiction other than China amp。 the other contracting party?□是 Yes □否 No　第三方名稱Name of the jurisdiction　20是否在第三方取得長期居留權(quán)