各省、自治區(qū)、直轄市和計劃單列市國家稅務局、地方稅務局：

　　根據國家稅務總局和國家外匯管理局發(fā)布的《關于加強外國公司船舶運輸收入稅收管理及國際海運業(yè)對外支付管理的通知》（國稅發(fā)〔2001〕139號）的規(guī)定，現將《代扣代繳外國公司船舶運輸收入營業(yè)稅報告表》、《代扣代繳外國公司船舶運輸收入企業(yè)所得稅報告表》和《外國公司境外收取船舶運輸收入情況報告表》(見附件1、2、3)印發(fā)給你們，請據此式樣及有關規(guī)定印制使用。

　　附件：1.代扣代繳外國公司船舶運輸收入營業(yè)稅報告表

　　2.代扣代繳外國公司船舶運輸收入企業(yè)所得稅報告表

　　3.外國公司境外收取船舶運輸收入情況報告表
　　一、本表適用于根據《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業(yè)對外支付管理的通知》及其他稅收法律法規(guī)有關規(guī)定負有代扣代繳外國公司船舶運輸收入營業(yè)稅的報告。

　　二、以外幣結算運輸收入總額的，應當按外匯市場價格折合成人民幣計算，并附送折算附表。

　　三、此表用中文填寫，也可用中、外兩種文字填寫。

　　四、本表各欄填寫如下：

　　1.扣繳義務人編碼：填寫辦理稅務登記時由主管稅務機關確定的稅務編碼。

　　2.填表日期：填寫辦理報告表的實際日期。

　　3.扣繳義務人名稱：填寫扣繳義務人的法定名稱。

　　4.開戶銀行：填寫扣繳義務人在中國境內開戶銀行的名稱。

　　5.銀行賬號：填寫扣繳義務人在中國境內開戶銀行的結算賬號。

　　6.納稅人名稱：填寫納稅人的法定名稱；總機構、實際管理機構所在地或注冊所在地：填寫納稅人在稅收上為其居民國家的總機構所在地、實際管理機構所在地或注冊所在地的地址及郵政編碼。 instructions

    1. this return is applicable to the withholding agent as specified by the 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. in case tax payers' taxable shipping income is settled in foreign currency, the foreign currency should be converted in rmb according to market foreign exchange rate, and a supporting document should be provided demonstrating the conversion. 
    3. this return should be filled out in chinese or in both chinese and foreign languages.  
    4. instructions for filling out the following items: 
    a. withholding agent's file number: the number as designated by the tax authorities in charge at the time of tax registration. 
    b. date of filling: the actual date of filling the return. 
    c. withholding agent's name: name of the withholding agent for legal purposes. 
    d. bank: the bank in china with which an account is opened by a withholding agent. 
    e. a/c number: number of current account in the bank of china by a withholding agent. 
    f. taxpayer's name: name of the taxpayer for legal purposes. place of head office or effective management: the full address and post code in the country of taxpayer being a resident for tax purposes. 
 

填表說明

    一、本表適用于根據《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業(yè)對外支付管理的通知》及其他稅收法律法規(guī)有關規(guī)定負有代扣代繳外國公司船舶運輸收入企業(yè)所得稅的報告。 
    二、以外幣結算運輸收入總額的，應當按外匯市場價格折合成人民幣計算，并附送折算附表。 
    三、此表用中文填寫，也可用中、外兩種文字填寫。 
    四、本表各欄填寫如下： 
    1.扣繳義務人編碼：填寫辦理稅務登記時由主管稅務機關確定的稅務編碼。 
    2.填表日期：填寫辦理報告表的實際日期。 
    3.扣繳義務人名稱：填寫扣繳義務人的法定名稱。 
    4.開戶銀行：填寫扣繳義務人在中國境內開戶銀行的名稱。 
    5.銀行賬號：填寫扣繳義務人在中國境內開戶銀行的結算賬號。 
    6.納稅人名稱：填寫納稅人的法定名稱；總機構、實際管理機構所在地或注冊所在地：填寫納稅人在稅收上為其居民國家的總機構所在地、實際管理機構所在地或注冊所在地的地址及郵政編碼。 

instructions

    1. this return is applicable to the withholding agent as specified by the 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. in case tax payers' taxable shipping income is settled in foreign currency, the foreign currency should be converted in rmb according to market foreign exchange rate, and a supporting document should be provided demonstrating the conversion. 
    3. this return should be filled out in chinese or in both chinese and foreign languages.  
    4. instructions for filling out the following items: 
    a. withholding agent's file number: the number as designated by the tax authorities in charge at the time of tax registration. 
    b. date of filling: the actual date of filling the return. 
    c. withholding agent's name: name of the withholding agent for legal purposes. 
    d. bank: the bank in china with which an account is opened by a withholding agent. 
    e. a/c number: number of current account in the bank of china by a withholding agent. 
    f. taxpayer's name: name of the taxpayer for legal purposes. place of head office or effective management: the full address and post code in the country of taxpayer being a resident for tax purposes.