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1、非居民纳税人享受税收协定待遇情况报告表（个人所得税D表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Form D for Individual Income Tax)（享受非独立个人劳务、演艺人员和运动员、退休金、政府服务、教师和研究人员、学生条款，或国际运输协定待遇适用）(Applicable to Tax Treaty Benefits under the Article of Dependent Personal Services, Artistes and Sportsmen, Pensi
2、ons, Government Service, Teachers and Researchers or Students, or Treaty Benefits under International Transport Agreement)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 扣缴申报 退税 Self-declaration Withholding declaration Tax refund一、扣缴义务人基本信息.Basic Information of Withholding Agent扣缴义务人
3、名称Name of withholding agent扣缴义务人纳税人识别号Tax identification number of withholding agent二、非居民纳税人基本信息.Basic Information of Non-resident Taxpayer非居民纳税人中文名称Chinese name of non-resident taxpayer 非居民纳税人在居民国（地区）姓名Name of non-resident taxpayer in resident state (region)非居民纳税人身份证件类型Type of ID certificate非居民纳税人身
4、份证件号码Number of ID certificate非居民纳税人享受税收协定或国际运输协定名称Name of the applicable tax treaty or international transport agreement所得类型Type of Income 非独立个人劳务 Dependent personal services 演艺人员和运动员 Artistes and sportsmen 退休金 Pensions 政府服务 Government service 教师和研究人员 Teachers and researchers 学生 Students 国际运输 Intern
5、ational transport三、扣缴义务人使用信息.Information for Use by Withholding Agent(一)享受非独立个人劳务（受雇所得）条款待遇() Claiming Tax Treaty Benefits under the Article of Dependent Personal Services (Income from Employment)1该所得是否为从事受雇活动取得的报酬，而不属于应适用税收协定董事费、演艺人员和运动员、退休金、政府服务、教师和研究人员、学生条款的所得？ Is the remuneration derived in resp
6、ect of an employment, but not covered by the articles of directors fees, artistes and sportsmen, pensions, teachers and researchers, and students? 是 Yes 否 No2该所得是否为在缔约对方企业经营国际运输的船舶、飞机、或陆运车辆上从事受雇活动取得的报酬？ Is the remuneration derived in respect of an employment exercised aboard a ship, aircraft or land
7、 vehicle operated in international traffic by an enterprise of the other Contracting State? 是 请填写交通工具具体类型 Yes. Please indicate the specific type of the traffic vehicle 否 No *非居民纳税人从事受雇活动的国际运输交通工具的具体类型 Please specify the type of vehicle of international traffic in which the non-resident taxpayer carr
8、ies out employment activities3非居民纳税人在中国境内停留时间情况 Duration of the non-resident taxpayers presence in China（1）上一公历年度在中国境内实际停留时间 Actual presence period in China in the last calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days present in China（2）本年度在中国境内实际停留时间或预计停留时间 Actual or
9、estimated presence period in China in the current calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days present in China（3）下一公历年度在中国境内预计停留时间 Estimated presence period in China in the next calendar year到达中国日期Arrival date in China离开中国日期Departure date from China停留天数Days presen
10、t in China4该报酬是否由为税收协定缔约对方居民的雇主支付或代表该雇主支付？ Is the remuneration paid by, or on behalf of, an employer who is a resident of the other Contracting State? 是 Yes 否 No5该报酬是否由为税收协定缔约对方居民的雇主设在中国的常设机构或固定基地负担？ Is the remuneration borne by a permanent establishment or a fixed base which the employer of the oth
11、er Contracting State has in China? 是 Yes 否 No(二)享受演艺人员和运动员条款待遇()Claiming Tax Treaty Benefits under the Article of Artistes and Sportsmen 6非居民纳税人的职业 Occupation of the non-resident taxpayer 7非居民纳税人从事的活动属于以下哪种情况 Type of activities exercised by the non-resident taxpayer （1）政府间文化交流计划 Cultural exchange pr
12、ogram agreed upon by the governments of both Contracting States 请说明文化交流计划名称 Please indicate the name of the cultural exchange program （2）政府间体育交流计划 Sports exchange program agreed upon by the governments of both Contracting States 请说明体育交流计划名称 Please indicate the name of the sports exchange program （3）
13、其他 Others *交流计划名称 Name of the exchange program8非居民纳税人在中国开展活动的政府资助情况 Information of government supporting on the activities exercised by the non-resident taxpayer in China （1） 由缔约对方政府或其地方当局资金或它们的公共基金资助 请说明资助者名称 Substantially supported by the Contracting State or other local authorities thereof, or public funds establised by them. Please indicate the name of the sponsor （2） 由中国政府资金或公共资金资助 请说明资助者名称 Substantially supported by Government of China, or its public funds Please indicate the name of the sponsor （3）其他 Other cases *资助者名称 Name of the sponsor(三)享受退休金条款待遇()Claiming Tax Treaty Be
