Core Viewpoint - The article provides guidance for non-resident enterprises on how to declare international transportation income for tax purposes and enjoy treaty benefits, emphasizing the importance of accurate reporting and compliance with tax regulations [1][3]. Group 1: Tax Declaration Process - Non-resident enterprises must self-assess and declare their eligibility for treaty benefits, retaining relevant documentation for verification [3][4]. - The tax authority will pursue tax recovery and accountability if non-resident enterprises incorrectly claim treaty benefits and fail to pay the required taxes [4][6]. Group 2: Responsibilities and Legal Implications - Non-resident taxpayers and withholding agents are required to cooperate with tax authorities during the management and investigation of treaty benefits [4][9]. - If a non-resident taxpayer fails to meet the conditions for treaty benefits, the tax authority will recover unpaid taxes and may impose penalties for delayed payments [4][10]. Group 3: Eligibility for Tax Filing - Non-resident enterprises with certain conditions, such as temporary projects or having completed tax settlements, may be exempt from annual income tax filing [10][11]. - Common types of non-resident enterprises include foreign representative offices, foreign enterprises engaged in long-term projects, and foreign banks operating branches in China [11].

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