A03062《非居民纳税人享受税收协定待遇情况报告表（企业.docVIP

A03062《非居民纳税人享受税收协定待遇情况报告表（企业所得税C表）》【分类索引】业务域 优惠 税收优惠 表单类型 纳税人填报设置依据（表单来源） 政策规定表单【政策依据】 《国家税务总局关于发布〈非居民纳税人享受税收协定待遇管理办法〉的公告》（国家税务总局公告2015年第60号）【表单】 非居民纳税人享受税收协定待遇情况报告表（企业所得税C表） Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form C for Enterprise Income Tax) （享受税收协定财产收益、其他所得条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Capital Gains or Other Income ) 填表日期： 年 月 日Filling date: Y M D 货币单位：元人民币Currency unit: RMB ○ 自行申报 〇 扣缴申报 〇 退税  Self-declaration Withholding declaration Tax refund 一、扣缴义务人基本信息 I. Basic Information of Withholding Agent 扣缴义务人名称Name of withholding agent 　 Tax identification number of withholding agent 　 II. Basic Information of Non-resident Taxpayer 非居民纳税人中文名称 Chinese name of non-resident taxpayer 　 Tax identification number of non-resident taxpayer in China 　 Name of non-resident taxpayer in resident state (region) 　 Tax identification number of non-resident taxpayer in resident state (region) 　 Name of the applicable tax treaty 　 Name of the applicable article ○ 财产收益 ○ 其他所得 Capital gains Other income 三、享受财产收益条款待遇（扣缴义务人使用信息）III. Claiming Tax Treaty Benefits under the Article of Capital Gains (Information for Use by Withholding Agent) 请选择所转让财产类型  Please select the type of alienated property （1） □ 位于中国的不动产  Immovable property situated in China  （2） □ 非居民纳税人设在中国的常设机构或固定基地营业财产部分的动产  Movable property forming part of the property of a non-resident taxpayers permanent establishment or fixed base in China  （3） □ 从事国际运输（海运、空运、陆运）的船舶、飞机、陆运车辆、国际运输中使用的集装箱，或属于经营上述船舶、飞机、陆运车辆、集装箱的动产  Ships, aircraft or land vehicles operated in the international traffic (marine traffic, air traffic or land traffic), containers used in the international traff