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[]
["国家 或地区",null,"日本","美国","法国","英国","比利时","德国","马来","挪威","…","合计"]
[{"$nulls":8},"西亚"]
["所得类型"]
["营业利润","收入额或应纳税所得额"]
[null,"减免税额"]
["国际运输收入","收入额或应纳税所得额"]
[null,"减免税额"]
["股息","收入额或应纳税所得额"]
[null,"减免税额"]
["利息","收入额或应纳税所得额"]
[null,"减免税额"]
["特许权使用费","收入额或应纳税所得额"]
[null,"减免税额"]
["财产转让收益","收入额或应纳税所得额"]
[null,"减免税额"]
["独立个人劳务","收入额或应纳税所得额"]
[null,"减免税额"]
["非独立个人劳务","收入额或应纳税所得额"]
[null,"减免税额"]
["其他所得","收入额或应纳税所得额"]
[null,"减免税额"]
["执行协定规定减（免）税额"]
["非居民备案报告件数"]
["非居民审批申请件数"]
["税务机关审批同意件数"]
["情报交换件数"]
["相互协商件数"]
["备     注"]

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[]
["附件４","非居民享受税收协定待遇汇总表"]
["国家\n或地区","营业利润",null,"国际运输收入",null,"股息",null,"利息",null,"特许权使用费",null,"财产收益",null,"独立个人劳务",null,"非独立个人劳务",null,"艺术家或运动员所得",null,"退休金",null,"支付给学生的教育或培训费",null,"其他所得",null,"合计",null,"非居民备案报告件数","非居民审批申请件数","税务机关审批同意件数","情报交换件数","相互协商件数","备     注"]
[null,"收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额","收入额或应纳税所得额","减免税额"]
["日本"]
["美国"]
["法国"]
["英国"]
["比利时"]
["德国"]
["马来西亚"]
["挪威"]
["丹麦"]
["芬兰"]
["加拿大"]
["瑞典"]
["新西兰"]
["泰国"]
["意大利"]
["荷兰"]
["原捷克"]
["波兰"]
["澳大利亚"]
["保加利亚"]
["巴基斯坦"]
["科威特"]
["瑞士"]
["塞浦路斯"]
["西班牙"]
["罗马尼亚"]
["奥地利"]
["巴西"]
["蒙古"]
["匈牙利"]
["马耳他"]
["阿联酋"]
["卢森堡"]
["韩国"]
["俄罗斯"]
["巴新"]
["印度"]
["毛里求斯"]
["克罗地亚"]
["白俄罗斯"]
["斯洛文尼亚"]
["以色列"]
["越南"]
["土耳其"]
["乌克兰"]
["亚美尼亚"]
["牙买加"]
["冰岛"]
["立陶宛"]
["拉托维亚"]
["乌兹别克"]
["孟加拉国"]
["南斯拉夫"]
["苏丹"]
["马其顿"]
["埃及"]
["葡萄牙"]
["爱沙尼亚"]
["老挝"]
["塞舌尔"]
["菲律宾"]
["爱尔兰"]
["南非"]
["巴巴多斯"]
["摩尔多瓦"]
["古巴"]
["委内瑞拉"]
["哈萨克斯坦"]
["印度尼西亚"]
["阿曼"]
["突尼斯"]
["伊朗"]
["巴林"]
["希腊"]
["吉尔吉斯"]
["摩洛哥"]
["斯里兰卡"]
["特立尼达和多巴哥"]
["阿尔巴尼亚"]
["文莱"]
["阿塞拜疆"]
["格鲁吉亚"]
["墨西哥"]
["沙特阿拉伯"]
["阿尔及利亚"]
["新加坡"]
["卡塔尔国"]
["尼日利亚"]
["塔吉克斯坦"]
["香港"]
["澳门"]
["合计"]
[]
["填表要求及说明：\n　　1.本表由省级（含计划单列市）或省级以下国家税务局或地方税务局逐级向上填报。\n　　2.各省级税务机关应于每年三月底前汇总填报本表，并随协定执行情况报告一并上报总局。\n　　3.本表所列的营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费、其他所得按应纳税所得额填报；不能准确填报应纳税所得额的，按收入额填报。\n　　4.本表所列的营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费、其他所得按适用的税收协定相应条款规定归类。凡按适用的税收协定相应条款规定不能列入营业利润、国际运输收入、股息、利息、特许权使用费、财产收益、独立个人劳务所得、非独立个人劳务所得、艺术家和运动员所得、退休金、支付给学生的教育和培训费的，全部归入其他所得。\n　　5.以万元为单位填报金额。\n    6.本表所列国家或地区限于与中国订立税收协定或安排的国家或地区，且所签协定或安排于２００９年１０月以前已生效执行；以后生效执行的税收协定有变化的，本表所列国家或地区亦应相应调整。"]
["                "]
[]
["                "]
[]
["          "]

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