三人与非居民纳税人之间的关联关系，非居民纳税人与第三人之间合同的数额、签订时间、有效期限、转让有关使用权或所有权的条件、收费方式等合同要素，以及该合同与需享受税收协定待遇的该项所得之间的联系。
Question 27, “Please give a brief account of the contract(s) entered into between the non-resident taxpayer and the third party.”: Please identify the third party and provide information with regard to the relationship between the third party and the non-resident taxpayer, such contract information as the amount, date of signature, duration of contract, and the conditions and charging method on which relevant ownership or right of use is transferred, as well as the relationship between the contract(s) and the income to be considered for tax treaty benefits.
17.问题28，如果非居民纳税人因转让或许可专有技术使用权而取得特许权使用费，请回答以下问题：第（2）和（3）题，请结合非居民纳税人需享受税收协定的“常设机构”条款有关规定填写或判断。如果非居民纳税人在中国构成常设机构，则服务部分的所得应适用税收协定营业利润条款的规定，不能享受特许权使用费条款的税收协定待遇。
Question 28, “Where the non-resident taxpayer has transferred or licensed the right to use know-how and derives royalties therefrom, please answer the following questions.”: In answering Question (2) and (3), please make judgment based on the tax treaty terms concerning a non-resident “permanent establishment”. If the non-resident taxpayer operates through a permanent establishment in China, the service income shall be subject to the business profits article of the tax treaty, and will not enjoy tax treaty benefits under the royalties article.
18.问题34，请简述对所得进行上述处理的理由：请如实填写进行该处理是出于何种商业目的或考虑，非居民纳税人是否就此处理签订有任何合同或安排，非居民纳税人和收款方的关系等。
Question 34, “Please briefly account for the above treatment of the income.”: Please provide a true account of the commercial purposes or considerations behind these arrangements, and such information as whether the non-resident taxpayer has entered into any contracts or arrangements underpinning these payment/distribution arrangements and the relationship between the non-resident taxpayer and the recipient.
19.问题37，非居民纳税人近三年是否有来源于中国境内其他地区的同类所得：如果非居民纳税人近三年在中国其他地区取得同类所得，受不同主管税务机关管理，应选择“是”，并填写问题38、39。请在问题39中列明非居民纳税人近三年就来源于中国境内其他地区的所有同类所得享受税收协定待遇情况，可另附说明资料。
Question 37, “Has the non-resident taxpayer received any income of the same type sourced in other regions within China over the past three years?”: If the non-resident taxpayer has any income of the same type sourced in other regions within China over the past three years, and this is under the jurisdiction of a different in-charge tax authority, “Yes” shall be selected, and Question 38 and 39 shall be answered. Please specify all tax treaty benefits claimed by the non-resident taxpayer for any income of the same type sourced in other regions within China over the past three years in Question 39. Supporting materials can be attached separately.
（五） 附报资料清单
(V) List of documents attached
20.非居民纳税人可自行选择提供能够证明非居民纳税人符合享受税收协定待遇的其他
资料。如非居民纳税人提供其他资料，请在清单上全部列明。
Non-resident taxpayer can provide, on a voluntary basis, other materials to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. When providing such materials, please identify all of them on the list.
（六）备注
(VI) Additional Notes
21.可填写非居民纳税人认为主管税务机关需要了解的其他有助于证明非居民纳税人符合享受税收协定待遇条件的信息。如非居民纳税人有特殊情况，也请在备注中注明。
Non-resident taxpayer can provide other information that the non-resident taxpayer believes should be considered by the in-charge tax authority and may be beneficial to justify the non-resident taxpayer’s entitlement to the tax treaty benefits. Please specify the special situations in the additional notes, if any.
（七）声明
(VII) Declaration
22.由非居民企业的法定代表人或其授权代表负责人签字并/或加盖企业公章，并填写声明日期。
The declaration shall be sealed by the non-resident taxpayer, and/or signed by the legal representative or authorized representative of the non-resident enterprise, and the date of the statement shall be provided.
八、中国税务机关将对非居民纳税人提交的信息资料保密。
VIII. Any information and materials provided by the non-resident taxpayer will be kept confidential by China’s tax authorities.