各省、自治區(qū)、直轄市和計(jì)劃單列市國家稅務(wù)局、地方稅務(wù)局：

　　根據(jù)國家稅務(wù)總局和國家外匯管理局發(fā)布的《關(guān)于加強(qiáng)外國公司船舶運(yùn)輸收入稅收管理及國際海運(yùn)業(yè)對外支付管理的通知》（國稅發(fā)〔2001〕139號）第三條的規(guī)定，現(xiàn)將《外國公司船舶運(yùn)輸收入免征企業(yè)所得稅證明表》和《外國公司船舶運(yùn)輸收入免征營業(yè)稅證明表》式樣印發(fā)給你局，請據(jù)此式樣及有關(guān)規(guī)定印制。本表自2002年3月1日起使用。

　　國家稅務(wù)總局
二○○二年二月二十日

外國公司船舶運(yùn)輸收入免征企業(yè)所得稅證明表填表說明

　　一、本表適用于按照《國家稅務(wù)總局、國家外匯管理局關(guān)于加強(qiáng)外國公司船舶運(yùn)輸收入稅收管理及國際海運(yùn)業(yè)對外支付管理的通知》的規(guī)定，外國公司以船舶經(jīng)營國際運(yùn)輸從中國取得所得申請享受協(xié)定免征所得稅待遇時(shí)填報(bào)。

　　二、本表由申請免稅待遇的外國公司自行或委托其扣繳義務(wù)人填寫，一式三份，一份由申請人保存；一份作為對外支付運(yùn)費(fèi)的免稅憑證，交主管外匯管理部門；一份由主管稅務(wù)機(jī)關(guān)備查。

　　三、公司名稱填寫公司的全稱；總機(jī)構(gòu)、實(shí)際管理機(jī)構(gòu)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(jī)構(gòu)所在地、實(shí)際管理機(jī)構(gòu)所在地或注冊所在地的地址及郵政編碼。

　　四、本表末項(xiàng)所列主管稅務(wù)機(jī)關(guān)蓋章是指負(fù)責(zé)該項(xiàng)審批業(yè)務(wù)的縣（市）級稅務(wù)機(jī)關(guān)加蓋本級公章。

　　五、本表用中文，也可用中、外兩種文字填寫。

　　instructions

　　1. the certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income 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 chinese 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”should be given 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 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 foreign languages.

外國公司船舶運(yùn)輸收入免征營業(yè)稅證明表填表說明

　　一、本表適用于按照《國家稅務(wù)總局、國家外匯管理局關(guān)于加強(qiáng)外國公司船舶運(yùn)輸收入稅收管理及國際海運(yùn)業(yè)對外支付管理的通知》的規(guī)定，外國公司以船舶經(jīng)營國際運(yùn)輸從中國取得所得申請享受協(xié)定免征營業(yè)稅待遇時(shí)填報(bào)。

　　二、本表由申請免稅待遇的外國公司自行或委托其扣繳義務(wù)人填寫，一式三份，一份由申請人保存；一份作為對外支付運(yùn)費(fèi)的免稅憑證，交主管外匯管理部門；一份由主管稅務(wù)機(jī)關(guān)備查。

　　三、公司名稱填寫公司的全稱；總機(jī)構(gòu)、實(shí)際管理機(jī)構(gòu)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(jī)構(gòu)所在地、實(shí)際管理機(jī)構(gòu)所在地或注冊所在地的地址及郵政編碼。

　　四、本表末項(xiàng)所列主管稅務(wù)機(jī)關(guān)蓋章是指負(fù)責(zé)該項(xiàng)審批業(yè)務(wù)的縣（市）級稅務(wù)機(jī)關(guān)加蓋本級公章。

　　五、本表用中文，也可用中、外兩種文字填寫。

　　instructions

　　1. the certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the 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 chinese 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”should be given 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 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 foreign languages.