大陆和香港关于避免双重征税和逃税的双边协定中英文

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国家税务总局关于印发中菲两国政府避免双重征税协定文本并请做好

国家税务总局关于印发中菲两国政府避免双重征税协定文本并请做好执行准备的通知【法规类别】缔结条约与参加国际公约税收优惠【发文字号】国税函[1999]846号【发布部门】国家税务总局【发布日期】1999.12.06【实施日期】1999.12.06【时效性】现行有效【效力级别】部门规范性文件国家税务总局关于印发中菲两国政府避免双重征税协定文本并请做好执行准备的通知（国税函[1999]846号）各省、自治区、直辖市和计划单列市国家税务局、地方税务局：我国政府和菲律宾共和国政府关于对所得避免双重征税和防止偷漏税的协定，已于1999年11月18日在北京正式签署。

该协定还有待双方完成各自所需法律程序后生效执行。

现将该协定文本印发给你们，请做好执行前的准备工作。

附件：中华人民共和国政府和菲律宾共和国政府关于对所得避免双重征税和防止偷漏税的协定一九九九年十二月六日中华人民共和国政府和菲律宾共和国政府关于对所得避免双重征税和防止偷漏税的协定中华人民共和国政府和菲律宾共和国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：第一条人的范围本协定适用于缔约国一方或者同时为双方居民的人。

第二条税种范围一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收，不论其征收方式如何。

二、本协定特别适用的现行税种是（一）在中国：1、个人所得税；2、外商投资企业和外国企业所得税；3、地方所得税；（以下简称“中国税收”）；（二）在菲律宾：1、对个人、公司、产业和信托征收的所得税；2、股票交易税；（以下简称“菲律宾税收”）。

三、本协定也适用于本协定签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收。

缔约国双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。

第三条一般定义一、在本协定中，除上下文另有解释的以外：（一）“中国”一语是指中华人民共和国；（二）“菲律宾”一语是指菲律宾共和国；（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者菲律宾；（四）“税收”一语按照上下文，是指中国税收或者菲律宾税收；（五）“人”一语包括个人、公司和其他团体；（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；（八）“国民”一语是指：1、任何具有缔约国一方国籍的个人；2、任何按照缔约国一方现行法律建立的法人、合伙企业或团体；（九）“国际运输”一语是指缔约国一方居民企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；（十）“主管当局”一语，在中国方面是指国家税务总局或其授权的代表；在菲律宾方面是指财政部长或其授权的代表。

国家税务总局关于中韩两国政府避免双重征税协定有关条文解释的通知

【发布单位】税务总局【发布文号】国税函发[1994]687号【发布日期】1994-11-18【生效日期】1994-11-18【失效日期】【所属类别】国家法律法规【文件来源】中国法院网国家税务总局关于中韩两国政府避免双重征税协定有关条文解释的通知（1994年11月18日国税函发［1994］687号）各省、自治区、直辖市国家税务局，各计划单列市国家税务局：我国政府和韩国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”）将于1995年1月1日起执行。

根据双方会谈情况及最近磋商达成的谅解，现对有关条文的解释通知如下：一、关于第一条人的范围协定第一条规定适用人为中、韩双方各自的居民公司、居民个人。

为保证协定执行，防止滥用税收协定，凡我国居民公司、居民个人需在韩国享受该协定条文规定优惠的，必须向韩国税务主管当局提供由我国县（市）级以上国税局签署的《中国居民身份证明》。

韩国居民公司、居民个人需在我国享受该协定条文规定优惠的，在韩方未向我方提供其主管当局制作的统一的韩国税收居民身份证明前，必须填报我方关于《外国居民享受税收协定待遇申请表》，经我国县（市）级以上国税局审批后，给予协定条文规定的优惠待遇。

二、关于第八条海运和空运及议定书第一款、第二款根据协定第八条及议定书的规定，我国海、空运企业从事国际运输从韩国取得的收入、利润，韩国应免征增值税、企业所得税；我国海、空运企业派驻韩国办事处人员的工资、薪金和类似报酬，韩国应免征个人所得税。

按照对等原则，韩国海、空运企业从事国际运输从我国取得收入、利润，我国应免征营业税及外商投资企业和外国企业所得税；韩国海、空运企业派驻我国办事处人员的工资、薪金和类似报酬，我国应免征个人所得税。

三、关于第十一条利息根据协定第十一条第二款的规定，支付利息征收预提税的限制税率为10％。

根据该条第三款的规定，支付给对方国家政府、地方当局、中央银行或行使政府职能的金融机构的利息，收入来源国应免予征税。

国家税务局关于中英税收协定若干条款解释的通知(英国)

乐税智库文档财税法规策划乐税网国家税务局关于中英税收协定若干条款解释的通知(英国)【标签】中英税收协定,若干条款解释【颁布单位】国家税务总局【文号】国税函发﹝1990﹞1097号【发文日期】1990-08-28【实施时间】1990-08-28【有效性】全文有效【税种】税收协定各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：今年七月十六日至十九日，我税务代表团就执行中英避免双重征税协定的若干问题同英国税务代表团在伦敦进行了磋商。

由于中英避免双重征税协定是我对外早期签订的税收协定之一，因而对条文的解释有所不同，执行中也存在较多问题。

原税务总局于1985年3月26日以［85］财税外字第42号文印发的《关于贯彻执行中日、中英税收协定若干问题的处理意见》中，曾作出了一些解释。

通过这次务实性的磋商，双方就大部分问题取得了一致看法，对有些问题尚有不同意见，有待进一步商定。

现根据这次磋商的结果，就中英税收协定若干条款重新解释明确如下：一、第十三条三款关于“技术费”的范围（一）对该款所说“使用或有权使用有关工业、商业、科学经验的情报，作为报酬支付给任何人的款项”，双方一致认为应视为专有技术使用费，应属于第十二条三款（一）项的范围。

为了避免涉及协定条文的修改，双方同意在实际执行中，可以把有关工业、商业、科学经验的情报解释为专有技术。

（二）该款所说“技术”服务： 1.不包括为转让专有技术提供的技术服务。

2.对销售机械设备的贸易合同，应准予扣除设备价款（包括远程运费和保险费），其为销售设备提供技术服务的价款部分，适用第十三条的规定。

3.对软硬件混合的贸易合同，其中属于专有技术使用费的价款，适用第十二条的规定；属于与硬件有关的技术服务费，适用第十三条的规定。

4.对机械贸易合同或软硬件混合的贸易合同，如果按照中英税收协定第五条三款的规定，已构成设有常设机构的，应适用第七条的规定，按营业利润征税。

大陆与香港税收协定

大陆与香港税收协定（英文版）发布人：于科查看此用户所有文章发布日期：09年08月11日阅读次数：1052新闻内容：Arrangement between theMainland of China and the HKSARfor the Avoidance of Double Taxationand the Prevention of Fiscal EvasionINCOME FROMPERSONAL SERVICESInland Revenue DepartmentHong Kong Special Administrative Region of thePeople’s Republic of China1IntroductionThis pamphlet is applicable to the “Arrangement between the Mainland of China and theHong Kong Special Administrative Region forthe Avoidance of Double Taxation and thePrevention of Fiscal Evasion with respect toTaxes on Income” (“the ComprehensiveArrangement”) signed on 21 August 2006 and provides a brief explanation of how theComprehensive Arrangement applies to the taxation of income from personal services.In Hong Kong, the Comprehensive Arrangementapplies to income derived in any year of assessment commencing on or after 1 April 20 07; and in the Mainland, in any yearcommencing on or after 1 January 2007. The Comprehensive Arrangement performs the f unction of allocating taxing rights over income between Hong Kong and the Mainland. B oth Sides will still refer to their respective domestic taxation legislation to decide whether and how to exercise suchrights.Additional Pamphlets• Certification of Resident Status Provides information on the definition of Ho ng Kong and Mainland residents under the Comprehensive Arrangement and how to ver ify their resident status.• Business Profits, Income from Immovable Pr operty, Income from Investment andGains from Alienation of Property Provides information on how the Comprehensive Arrangement applies to the taxation of business profits, income from im movable property, income from investment (dividends, interest and royaltie s) and gains from alienation of property.INCOME FROM EMPLOYMENTMainland residents coming to work in Hong Kong1. Remuneration derived by a resident of theMainland from an employment exercisedin Hong Kong is chargeable to Salaries Tax i n Hong Kong. However, the Mainland resident will be exempt from Salaries Tax if all the following three conditions aresatisfied:2(a) he is present in Hong Kong for a periodor periods not exceeding in the aggregate 183 days in any 12-month period co mmencing or ending in the yearof assessment concerned (please refer to par agraphs 15 to 18 below for detailsof the “Present for not exceeding 183 days”exemption condition);(b) the remuneration is paid by, or on behalf of, an employer who is not a residentof Hong Kong; and(c) the remuneration is not borne by a permanent establishment which theemployer has in Hong Kong.2. Where a Mainland resident renders employment services in Hong Kong but does not meet any of the conditions mentioned in para graphs 1(a) to 1(c) above (e.g. his remuneration is paid by a Hong Kong employe r), he will still be exempt under Hong Kong taxation law from Salaries Tax if his visit to Hong Kong in the year of assessment concerned does not exceed a totalof 60 days.Hong Kong residents working across the Mainland borderTax liabilities in Hong Kong3. The income derived by a resident of HongKong from his Hong Kong employmentwill be wholly chargeable to Hong Kong Salar ies Tax irrespective of whether it has been paid by the Hong Kong employer or a Mai nland establishment, even thoughpart of his duties are performed in the Main land. However, if the Hong Kong resident has paid Individual Income Tax in r espect of the income attributable to services rendered by him in the Mainland, he may apply for tax exemption for that part of the income under section 8(1A)(c) of the Inland Revenue Ordinance (“the Ordinance”), or for a tax credit under the p rovisions of Article 21 of the Comprehensive Arrangement. Application may be made on his tax return for theyear of assessment concerned, and supported with evidence of the Mainland tax payment. In general, tax exemption provides greater tax relief than that provided by tax credit. A Hong Kong resident who has declared and paid Salaries Tax on his employment income, and who has subsequently paid Individual Income Tax on all or part of his employment income in the Mainland because he has rendered services there, can apply, under section 70A of the O rdinance, to have his assessment revised in accordance with the provisions of section8(1A)(c).34. The income derived by a Hong Kong resident from his non-Hong Kong employmentwill be assessed under Salaries Tax according to the number of days in Hong Kong irrespective of whether it has been paid by an overseas employer or a Mainland establishment, provided that his visit(s) to Hong Kong exceed 60 days and duringwhich he renders services.5. If a Hong Kong resident renders services in Hong Kong, but his trips to Hong Kong only constitute “visits” not exceeding a to tal of 60 days during the year of assessment,he is not chargeable to Salaries Tax in Hong Kong. Whether the nature of a trip made by a Hong Kong resident is a “visit” o r not depends on the circumstances of each case. In general, if a person has a work base in the Mainland and is required to render services there as a permanent employe e, the person’s occasional return to Hong Kong will be recognized as a “visit”.6. If a Hong Kong resident returns to Hong Kong for over 60 days in a year of assessment, e.g. 170 days, and renders servi ces whilst in Hong Kong, such as attending conferences and reporting work pro gress, he will be subject to Salaries Tax in Hong Kong according to paragraphs 3 or 4above.Tax liabilities in the Mainland7. Remuneration derived by a Hong Kong resident from an employment exercised inthe Mainland is chargeable to Individual Inc ome Tax in the Mainland. However,the Hong Kong resident will be exempt from M ainland tax if all the following threeconditions are satisfied:(a) he is present in the Mainland for a period or periods not exceeding in the aggregate 183 days in any 12-month period co mmencing or ending in thetaxable period concerned (please refer to pa ragraphs 15 to 18 below for detailsof the “Present for not exceeding 183 days”exemption condition);(b) the remuneration is paid by, or on behalf of, an employer who is not a residentof the Mainland; and(c) the remuneration is not borne by a permanent establishment which theemployer has in the Mainland.48. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mainland do not exceed 183 days, income paid or borne by the Mainland establishment will be chargeable to Individual Income Tax. Tax wil l be calculated on the chargeable income and then apportioned on time basis. I ncome paid by an overseas employer (including Hong Kong employer) is not chargeable.9. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mainland exceed 183 days, the total income received f rom the Mainland establishment and the overseas employer (including Hong Kong emplo yer) will be chargeable to Individual Income Tax. Tax will be calculated on the to tal income and then apportioned ontime basis.Counting of days of stay for calculating taxliabilities10. For tax computation purposes, the aggreg ate periods of stay in a taxable year is theaggregate of the days in each period of stay where the number of days is counted under the rule of the “days of physical presence minus one day”.11. The Mainland and Hong Kong are geographically so close to each other that a taxpayer may travel between the Mainland and Hong Kong on a particular day and provide services in both Sides. As such, it is not appropriate to apply the rule of the “days of physical presence minus one day”.However, serious double taxationcould occur if both Sides apply the rule of “days of physical presence”. To address such cases, the State Administration of Taxa tion and the Hong Kong Inland Revenue Department have reached consensus. If a taxp ayer travels between the Mainlandand Hong Kong on a particular day and provid es services in both Sides, he would be counted as present in the Mainland for halfa day and in Hong Kong for half a day. However, if he only provides services either in the Mainland or Hong Kong on thatday, he would be counted as having been pres ent for one day in the Mainland or Hong Kong, as the case may be.Examples12. The following examples illustrate the ta xing principles mentioned in paragraphs 3 to9 above.5Example 1Mr. Lee, a Hong Kong resident employed by a Hong Kong company, was assigned to be the manager of the enterprise invested by his em ployer in the Mainland. His monthly salary was $30,000, of which $10,000 was paid or bo rne by the Mainland enterprise. Apart from returning to Hong Kong on holidays, he was r equired to render services in Hong Kong. He stayed in the Mainland for an aggregate of 250 days.Hong Kong: As he had a Hong Kong employment and rendered services in Hong Kong,his salary, $30,000 a month, was fully assessable in Hong Kong.However, as he had to pay Mainland Individual Income Tax on theincome attributable to services rendered in the Mainland, he could applyfor exemption from Hong Kong Salaries Tax onthat part of the income orclaim a tax credit. Such an application would be made on his HongKong tax return, by completing the relevant section and submitting the evidence of payment of the Mainland tax. Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong under his employment and he stayed in t he Mainland for over 183days, his entire salary was chargeable to In dividual Income Tax, butsubject to adjustment to reflect the service s rendered outside the Mainland.In order to compute his Mainland tax liabili ty, he should first add up his salary payments in both Sides as his total t axable salary, calculate the tax thereon, and apportion the tax by time basis to arrive at the tax payable.Example 2Mr. Cheung, a Hong Kong resident employed bya Hong Kong company as Marketing Manager (China-Hong Kong Trade). He was requ ired to provide services both in the Mainland and in Hong Kong. His monthly salar y was $30,000, of which $10,000 was paid or borne by a Mainland entity. He stayed in the Mainland for an aggregate of 100 days.Hong Kong: Same as Example 1 Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong but stayed in the Mainland for not more than 183 days, only thatpart of his salary paid or borne by the Main land entity was chargeable to Individual Income Tax. Tax would be calculated on the chargeable6income and then apportioned on time basis. T hat part of the salary paidby the Hong Kong employer was not chargeableto Individual IncomeTax.Example 3Mr. Wong, a Hong Kong resident employed by a Hong Kong company, was responsible to manage the company in Hong Kong and the fact ory in the Mainland. Every day, he had to travel between the Mainland and Hong Kong and provide services in both Sides. His monthly salary was $30,000, of which $10,000 was paid or borne by the Mainland entity.Hong Kong: Same as Example 1 Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong and he stayed in the Mainland for over 183 days, both the Mainlandand Hong Kong salaries were chargeable to In dividual Income Tax. Heshould first add up his salary payments in b oth Sides as his total taxable income, calculate the tax thereon, and appor tion the tax by time basis toarrive at the tax payable (generally the Mai nland tax authority will adopt a “half-day rule” for any date where services are rendered both in theMainland and in Hong Kong).Hong Kong residents rendering services in the Mainland onlyTax liabilities in Hong Kong13. Irrespective of whether a Hong Kong resident is under a Hong Kong employment or a non-Hong Kong employment, if the duties are performed in the Mainland only (i.e. no services are rendered in Hong Kong), the income derived from the employmentwill be wholly exempt from Hong Kong Salarie s Tax (unless the individual is a civil servant, or a crew member of a ship or an aircraft).Tax liabilities in the Mainland14. If, under his employment (Hong Kong or non-Hong Kong), a Hong Kong resident renders services in the Mainland only (i.e. services are not rendered whilst in HongKong), all his income from that employment w ill be regarded as attributable to7services rendered in the Mainland. Such inco me is wholly chargeable to Mainland tax, irrespective of whether it is paid by a Mainland establishment or an overseas employer (including a Hong Kong employer) un less he satisfies all the three conditions mentioned in paragraph 7 above.(Please refer to paragraphs 22 and 23for the specific provisions for Hong Kong civil servants.)Example 4Mr. Chan, a Hong Kong resident employed by a Hong Kong company, was assigned to his employer’s Mainland factory to do quality co ntrol work. His monthly salary was $30,000. He did not render any services in Hong Kong.He only returned to Hong Kong to spend his leave and on Sundays and public holiday s. He stayed in the Mainland for an aggregateof 250 days.Hong Kong: As he did not provide any service in Hong Kong, all his income was exempt from Salaries Tax in Hong Kong. Mainland: As he was required to perform duti es in the Mainland only and stayed inthe Mainland for over 183 days, his salary of $30,000 a month waschargeable to Mainland tax in full. “Present for not exceeding 183 days” exemption condition15. Where an employment is exercised by a re sident of One Side in the Other Side, one of the conditions for tax exemption is satis fied only when he is present in the Other Side for a period or periods not exceeding i n the aggregate 183 days in any 12-month period commencing or ending in the taxable p eriod concerned. “Any 12-month period commencing or ending in the taxable p eriod concerned” denotes two concepts, namely, that the number of days of presence may straddle over 2 years, i.e. the days of presence can be calculated continuously o r in the aggregate irrespective of the year; and that a floating calculation method may be adopted. The 12-month period can commence or end on any day within the ta xable period concerned. The taxable period in the Mainland is the calendar year, whereas the taxable period (i.e. the year of assessment) in Hong Kong is the period fr om 1 April to 31 March of the next year.816. Take the year of assessment 2008/09 as an example, the time period that should be taken into account, based on the two concept s mentioned above, is between 2 April 2007 and 30 March 2010. If a Mainland reside nt is not present in Hong Kong for more than 183 days in any 12-month period in the time period identified above, he has met the “present for not exceeding 183 d ays” exemption condition for the year of assessment 2008/09. However, if the Mainland resident is present in Hong Kongfor more than 183 days in any 12-month period in the time period identified above, remuneration derived by him in respect of the employment exercised in Hong Kongis chargeable to Hong Kong Salaries Tax for the year of assessment 2008/09.17. In the year when the Comprehensive Arrangement became effective (the year 2007 for the Mainland and the year of assessment 2007/08 for Hong Kong), the Mainland adopts 1 January 2007 as the commencement da te for the purposes of ascertainingthe number of days a Hong Kong resident is p resent in the Mainland; whilst Hong Kong adopts 1 April 2007 as the commencement date for the purposes of ascertaining the number of days a Mainland r esident is present in Hong Kong. Inother words, in the first year of the applic ation of the Comprehensive Arrangement, the Mainland regards any 12-month period to be any 12-month period commencingin the period from 1 January 2007 to 31 Dece mber 2007; and Hong Kong regardsany 12-month period to be any 12-month period commencing in the period from 1April 2007 to 31 March 2008.18. The “days of physical presence” method is adopted in deciding whether a resident ispresent in the Other Side for a period or pe riods exceeding 183 days. Under this method, the day of arrival or departure and each day in the period during which he stays in the Other Side, however brief and f or whatever reasons, will be counted asone day respectively.DIRECTORS’ FEESTaxation of Directors’ Fees19. Directors’ fees and other similar paymen ts received by a Hong Kong resident or a Mainland resident in his capacity as a direc tor of a company is taxed in the Side of which the company is a resident, irrespectiv e of the period of his stay in either Side or the place where the services are actually rendered. Therefore, directors’ fees9derived by a Hong Kong resident in his capac ity as a director of a Mainland company will all be subject to the Individual Income Tax in the Mainland. Likewise, directors’ fees derived by a Mainland reside nt in his capacity as a director of a Hong Kong company will all be subject to Salaries Tax in Hong Kong. “Directors’ fees and other similar payments” include benefits in kind (such as share options, the use of a residence or car, health or life insura nce coverage and club memberships). “Directors’ fees and other similar payment s” do not include wages, salaries and other remunerations paid to a director on account of his other functions with the company (e.g. as an employee or consultant). Such wages, salaries and other remunerationswill be dealt with in accordance with the pr ovisions for income from employment or business profits, whichever is applicable.ARTISTES AND SPORTSPERSONSTaxation of Artistes and Sportspersons 20. Separate provisions apply to income deri ved by artistes and sportspersons. A Hong Kong resident artiste or sportsperson who pe rforms activities in the Mainland will be subject to Individual Income Tax on income derived from these activities. Similarly, income derived from the performance of activ ities in Hong Kong by an artiste or a sportsperson who is a Mainland resident will be chargeable to Profits Tax in Hong Kong. The income subject to tax may accrue t o the artiste or sportsperson, or to any other person, such as a company or an enterprise.PENSIONSTaxation of Pensions21. Pensions and other similar payments made under a public scheme which is part of the social security system implemented in the Ma inland shall be taxable only in the Mainland; whilst pensions and other similar payments made under a “recognized retirement scheme” in Hong Kong shall be tax able only in Hong Kong. In Hong Kong, a “recognized retirement scheme” mean s a “recognized occupational retirement scheme” and a “mandatory provide nt fund scheme”. The term “pensions10and other similar remuneration” includes ann uities paid in respect of past employment, lump sum payments in lieu of pen sions received at the time of or after leaving services, sums received by way of commutation of pensions and pensions received by widows and orphans. However, thi s provision does not apply to a lump sum payment made upon cessation of an employ ment or termination of a contract. Such a payment falls within the meaning of i ncome from employment and therefore will be taxed in accordance with the provisi ons applicable to income fromemployment.GOVERNMENT SERVICETaxation of remuneration in respect of Government Service22. Remuneration and pensions paid by the Government of One Side to an individual (other than an individual who is a resident of the Other Side and renders services in that Other Side) in respect of services rend ered to that Government, in the discharge of government functions shall be taxable only in that Side.23. For example, the income of a Hong Kong resident employed by the Hong Kong Government to work in its office in Beijing shall be taxable only in Hong Kong. On the other hand, the income of a Mainland resident employed by the Hong Kong Government to work in the Beijing office sha ll be taxable only in the Mainland.The income of a Mainland resident employed b y the Central People’s Government to work in the Hong Kong office shall be taxable only in the Mainland. If a Hong Kong resident is employed by the Central Peo ple’s Government to work in the Hong Kong office, his income shall be taxable only in Hong Kong.STUDENTSTaxation of Students24. The Comprehensive Arrangement gives limited tax exemption to students so as to assist and nurture talents as well as to take care of students’ living expenses. Payments (including tuition fees, student gr ants and scholarships) received by a11Mainland student who comes to Hong Kong for the purpose of his education shallnot be taxed in Hong Kong, provided that such payments arise from sources outside Hong Kong. Likewise, payments (including tui tion fees, student grants and scholarships) received by a Hong Kong studen t who stays in the Mainland for the purpose of his education shall not be taxed in the Mainland, provided that such payments arise from sources outside Mainland.Additional Information AvailableFor more detailed information, please refer to Departmental Interpretation & PracticeNote No. 44, which is available at the website of the Department: “.hk”.For further enquiries, please call the Department on 2594 2800.PAM 72(e)(The content of this pamphlet is for guidance only) June 2007中国内地和香港特别行政区关于对所得避免双重征税的安排时间: 2009年03月12日来源:不详作者: 佚名浏览次数:中华人民共和国香港特别行政区税务局税务条例释义及执行指引中国内地和香港特别行政区关于对所得避免双重征税的安排本指引载有一般性的参考资料，以解释中国内地与香港特别行政区所达成有关对所得避免双重征税的安排。

中华人民共和国政府和越南社会主义共和国政府关于对所得避免双重征税和防止偷漏税的协定的议定书

中华人民共和国政府和越南社会主义共和国政府关于对所得避免双重征税和防止偷漏税的协定的议定书
文章属性
•【缔约国】越南
•【条约领域】税收
•【公布日期】1995.05.17
•【条约类别】议定书
•【签订地点】北京
正文
中华人民共和国政府和越南社会主义共和国政府关于对所得避免双重征税和防止偷
漏税的协定的议定书
（生效日期1996年10月18日）
在签订中华人民共和国政府和越南社会主义共和国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”）时，双方同意下列规定作为本协定的组成部分：
一、关于第八条，本协定不应影响两国政府于1992年 3月 8日在北京签署的民用航空运输协定和海运协定有关规定的执行。

二、双方认为，只要越南根据其税法对股息不征税，其现行利润汇出税应视为第十条第三款所指的对“股息”征收的税收。

下列代表，经各自政府授权，已在本议定书上签字为证。

本议定书于1995年5月17日在北京签订，一式两份，每份都用中文、越文和英文写成，三种文本同等作准。

如在解释上遇有分歧，应以英文本为准。

中华人民共和国政府越南社会主
义共和国政府
代表代表钱其琛阮孟琴。

根据中华人民共和国政府对外签署的避免双重征税协定

根据中华人民共和国政府对外签署的避免双重征税协定（含内地与香港、澳门特别行政区签署的税收安排，以下统称税收协定）的有关规定，国家税务总局近日发布《关于执行税收协定特许权使用费条款有关问题的通知》（以下简称通知）（国税函[2009]507号），就执行税收协定特许权使用费条款的有关问题进行了明确，并自2009年10月1日起执行。

通知对税收协定中关于特许权使用费的若干概念进行了明确。

明确指出，凡税收协定特许权使用费定义中明确包括使用工业、商业、科学设备收取的款项（即我国税法有关租金所得）的，有关所得应适用税收协定特许权使用费条款的规定。

税收协定对此规定的税率低于税收法律规定税率的，应适用税收协定规定的税率。

但通知也提示，上述规定不适用于使用不动产产生的所得，使用不动产产生的所得适用税收协定不动产条款的规定。

此外，在服务合同中，如果服务提供方提供服务过程中使用了某些专门知识和技术，但并不转让或许可这些技术，则此类服务不属于特许权使用费范围。

但如果服务提供方提供服务形成的成果属于税收协定特许权使用费定义范围，并且服务提供方仍保有该项成果的所有权，服务接受方对此成果仅有使用权，则此类服务产生的所得，适用税收协定特许权使用费条款的规定。

在转让或许可专有技术使用权过程中如技术许可方派人员为该项技术的使用提供有关支持、指导等服务并收取服务费，无论是单独收取还是包括在技术价款中，均应视为特许权使用费，适用税收协定特许权使用费条款的规定。

但如上述人员的服务已构成常设机构，则对服务部分的所得应适用税收协定营业利润条款的规定。

如果纳税人不能准确计算应归属常设机构的营业利润，则税务机关可根据税收协定常设机构利润归属原则予以确定。

通知特别指出，下列款项或报酬不应是特许权使用费，应为劳务活动所得：一是单纯货物贸易项下作为售后服务的报酬；二是产品保证期内卖方为买方提供服务所取得的报酬；三是专门从事工程、管理、咨询等专业服务的机构或个人提供的相关服务所取得的款项；四是国家税务总局规定的其他类似报酬。

oecd协定范本注释

oecd协定范本注释OECD（经济合作与发展组织）制定了一系列关于税收的标准和协定，包括关于避免双重征税和防止逃税的协定。

本文将解释OECD协定范本的一些重要注释和术语。

一、双重征税协定（Double Taxation Conventions）双重征税协定是两个国家之间的协议，旨在避免他们的税法重叠或相互矛盾，从而防止同一事务在两个国家之间被征税。

该协定确定了应该由哪个国家征税，如何避免重复征税以及如何解决争议。

1. 税收权税收权是指一个国家对居民和企业征税的权力。

税收权经常成为解决避免双重征税问题的关键。

OECD协定范本规定，税收权应基于以下原则确定：（1）居民国原则：一个国家可以对其居民和企业的全球收入进行征税。

（3）共同原则：双方国家可以共同协商决定征税权归属。

2. 避免双重征税为防止双重征税，OECD协定范本制定了以下两种方法：（1）免税：一方国家放弃对某些收入征税权。

（2）抵免：一方国家对被另一国征税的收入提供减免税额，以避免重复征税。

3. 争议解决如果两个国家对同一事务征税，或者存在其他税务问题，协定范本规定了以下两种方式来解决争议：（1）协商：双方国家的政府之间协商解决问题。

（2）仲裁：如果协商不能解决争议，可以通过第三方仲裁来解决。

仲裁决定是终局性的，并且在涉及贸易、税收和投资的国际关系中广泛使用。

二、税收情报交流协定（Tax Information Exchange Agreements）税收情报交流协定是两个国家之间的协议，旨在提高信息共享和合作，以加强防止逃税和避免双重征税的能力。

OECD协定范本有关税收情报交流的规定包括以下内容：1. 信息范围一般来说，该协定规定的信息包括与税收有关的全部信息。

包括但不限于个人和企业的财务记录、银行账户、股份和证券持有信息等。

2. 信息披露条件相关各方信息披露必须严格遵循法律程序和适用的保密规定。

国家必须根据法律条款和程序落实信息共享义务。

中港税收协定

中港税收协定 The manuscript was revised on the evening of 2021内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排内地和香港特别行政区，为避免对所得的双重征税和防止偷漏税，达成协议如下：第一条人的范围本安排适用于一方或者同时为双方居民的人。

第二条税种范围一、本安排适用于由一方或其地方当局对所得征收的所有税收，不论其征收方式如何。

二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。

三、本安排适用的现行税种是：（一）在内地：1.个人所得税；2.外商投资企业和外国企业所得税。

（二）在香港：1.利得税；2.薪俸税；3.物业税，不论是否按个人入息课税征收。

四、本安排也适用于本安排签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收，以及适用于将来征收而又属于本条第一款或第二款所指的任何其它税收。

双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。

五、现有税收连同本安排签订后征收的税收，以下分别称为“内地税收”或“香港特别行政区税收”。

第三条一般定义一、在本安排中，除上下文另有解释的以外：（一）“一方”和“另一方”的用语，按照上下文，是指内地或者香港特别行政区；（二）“税收”一语按照上下文，是指内地税收或者香港特别行政区税收；（三）“人”一语包括个人、公司、信托、合伙和其它团体；（四）“公司”一语是指法人团体或者在税收上视同法人团体的实体；（五）“企业”一语适用于所有形式的经营活动；（六）“一方企业”和“另一方企业”的用语，分别指一方居民经营的企业和另一方居民经营的企业；（七）“海运、空运和陆运”一语是指一方企业以船舶、飞机或陆运车辆经营的运输，不包括仅在另一方各地之间以船舶、飞机或陆运车辆经营的运输；（八）“主管当局”一语，在内地是指国家税务总局或其授权的代表；在香港特别行政区是指税务局局长或其获授权的代表，或任何获授权执行现时可由税务局局长执行的职能或类似职能的人士或机构；（九）“经营”一语包括专业性劳务活动和其它独立性活动。

中英关于香港问题的联合声明(双语)

《中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于香港问题的联合声明》和政府满意地回顾了两国政府和两国人民之间的友好关系，一致认为通过协商妥善地解决历史上遗留下来的香港问题，有助于维持的与，并有助于两国关系在新的基础上进一步巩固和发展，为此，经过两国政府代表团的会谈，同意声明如下：1.中华人民共和国政府声明：收回香港地区（包括、和“”，以下称香港）是全中国人民的共同愿望，中华人民共和国政府决定于一九九七年七月一日对香港恢复行使。

2.联合王国政府声明：联合王国政府于一九九七年七月一日将香港交还给中华人民共和国。

3.中华人民共和国政府声明，中华人民共和国对香港的基本方针政策如下：1.为了维护国家的统一和领土完整，并考虑到香港的历史和现实情况，中华人民共和国决定在对香港恢复行使主权时，根据第三十一条的规定，设立香港。

2.香港特别行政区直辖于中华人民共和国。

除和事务属中央人民政府管理外，香港特别行政区享有高度的自治权。

3.香港特别行政区享有行政管理权、、独立的和终审权。

现行的法律基本不变。

4.香港特别行政区政府由当地人组成。

在当地通过或产生，由中央人民政府任命。

主要官员由香港特别行政区行政长官提名，报中央人民政府任命。

原在香港各政府部门任职的中外藉公务、警务人员可以留用。

香港特别行政区各政府部门可以聘请英籍人士或其他外籍人士担任顾问或某些公职。

5.香港的现行、制度不变；不变。

香港特别行政区依法保障人身、、、、、、、、、选择职业和学术研究以及等各项权利和自由。

私人财产、企业所有权、合法继承权以及外来投资均受保护。

6.香港特别行政区将保持和独立关税地区的地位。

7.香港特别行政区将保持中心的地位，继续开放、、、等市场，资金进出自由。

继续流通，自由兑换。

8.香港特别行政区将保持财政独立。

不向香港特别行政区。

9.香港特别行政区可同联合王国和其他国家建立互利的经济关系。

联合王国和其他国家在香港的经济利益将得到照顾。

《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》

国家税务总局关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知国税函[2007]403号颁布时间：2007-4-4发文单位：国家税务总局各省、自治区、直辖市和计划单列市国家税务局、地方税务局：2006年8月21日内地与香港特别行政区正式签署了《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》（以下简称《安排》）。

《安排》于2007年1月1日起在内地执行。

为做好《安排》的执行工作，现就《安排》有关条文解释等问题明确如下：一、关于《安排》与税收法规的关系《安排》是协调划分两地税收管辖权并对两地纳税人共同适用的法律规范。

在税收法规与《安排》规定不一致时，应以《安排》为准。

但当税收法规所规定的待遇优于《安排》时，可以按照税收法规处理。

二、关于《安排》的执行时间《安排》在内地于2007年1月1日起执行。

适用于纳税人2007年1月1日以后取得的所得。

在对居民企业或个人执行《安排》规定按停留时间判定纳税义务时自2007年1月1日起开始计算。

三、关于第四条居民（一）居民的定义及判定本条款对居民的定义分别按各自法律做出规定。

是否为本地居民由双方自行判定。

（二）第四条第一款（二）项，在香港特别行政区，居民是指：1. 通常居于香港特别行政区的个人，即在香港拥有其本人及家人生活、居住的永久性住所的个人；2. 在某课税年度内在香港特别行政区逗留超过180天或在连续两个课税年度（其中一个是有关的课税年度）内在香港特别行政区逗留超过300天的个人，即临时在香港工作、居住的个人；3. 香港法人居民，是指在香港成立的法团公司（包括具有法团地位的公司，下同）；或在香港以外成立的，但通常实际管理或控制中心在香港的法团公司，即公司整体日常业务营运的管理或施行管理层决策，或由董事会制定管理决策等在香港进行（例如外国银行设在香港的分行如并不承担该外国银行整体营运的管理和决策，不应属于享受“安排”待遇的香港居民）。

内地和香港特别行政区关于对所得避免双重征税的安排

ARRANGEMENT BETWEEN THE MAINLANDOF CHINA AND THE HONG KONG SPECIAL ADMINISTRATIVE REGION FOR THEAVOIDANCE OF DOUBLETAXATION ON INCOMEArticle 1Permanent Establishment and its Business Profits1. The profits of an enterprise of One Side shall be taxable only on that Side unless the enterprise carries on business on the Other Side through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed on the Other Side but only so much of them as is attributable to that permanent establishment.2. The term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.3. The term “ permanent establishment ”in cludes in particular:(1) a place of management;(2) a branch;(3) an office;(4) a factory;(5) a workshop;(6) a mine . an oil or gas well .a quarry or any other place of extraction of natural resources.4. The term “permanent establishment” also includes:(1) a building site . a construction , assembly or installation project or supervisory activities in connection therewith , but only where such site, project or activities continue for a period of more than 6 months;(2) services, including consultancy services , furnished by an enterprise of One Side , through employees or other personnel on the OtherSide ,provided that such services have been furnished for the same project or a connected project for a period or periods exceeding in the aggregate 6 months in any 12-month period.5. Notwithstanding the provisions of paragraphs 2 to 4 of this Article, the term “ permanent establishment” shall be regarded as not including: (1) the use of facilities solely for the purpose of storage , display of delivery of goods or merchandise belonging to the enterprise; (2) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage . display or delivery;(3) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;(4) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise , or of advertising .or of collecting information , for the enterprise;(5) the maintenance of a fixed place of business solely for the purpose of carrying on for the cnterprise.any other activity of a preparatory or auxiliary character;(6) the maintenance of a fixed place of business solely for any combination of the activities mentioned in sub-paragraphs (1) to (5) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.6. Notwithstanding the provisions of paragraphs 2 and 3 of this Article, where a person, other than an agent of an independent status to whom the provisions of paragraph 7 of this Article apply , is acting on One Side on behalf of an enterprise of the Other Side and has ,and habitually exercises . an authority to conclude contracts in the name of the enterprise .that enterprise shall be regarded as having a permanent establishment on the first –mentioned Side in respect of any activities which that person undertakes for the enterprise, unless his activities are limited to those mentioned in paragraph 5 of this Article which, if exercised through a fixed place of business would not make this fixed place of business a permanent establishment under the provisions of that paragraph.7. An enterprise of one side shall not be regarded as having a permanent establishment on the Other Side merely because it carries on business on that Other Side through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be regarded as an independent status within the meaning of this paragraph.8. The fact that a company which is a resident of One Side controls or is controlled by a company which is a resident of the Other Side or which carries on business on that Other Side (Whether through a permanent establishment or otherwise ) , shall not of itself constitute either company a permanent establishment of the other.Article 2Shipping, Air and Land Transport1. Revenus and profits from the operation of ships, aircraft or land transport vehicles carried on by an enterprise of One Side on the Other Side shall be exempt from tax (which, in the case of the Mainland of China. includes Business Tax) on the Other Side.2. The provisions of paragraph 1 of this Article shall also apply to revenue and profits derived from the participation in a pool, a joint business or an international operating agency.Article 3Personal Services1. Independent personal services(1) Income derived by a resident of One Side in respect of professional services or other activities of an -234-independent character shall be taxable only on that Side except in any one of the following circumstances. where such income may also be taxed on the Other Side.(i) if he has a fixed base regularly available to him on the Other Side for the purpose of performing his activities; in such case, only so much of the income as is attributable to that fixed base many be taxed on that Other Side;(ii) if he stays on the Other Side for a period or periods exceeding in the aggregate 183 days in the calender year concerned; in such case, only so much of the income as is derived from his activities performed on that Other Side may be taxed on that Other Side.(2) The term “ professional services” , in particular includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians . lawyers, engineers architects, dentists and accountants.2. Dependent personal services(1) Subject to the provisions of paragraph 3 of this Article, salaries, wages and other similar remuneration derived by a resident of One Side in respect of an employment shall be taxable only on that Side unless the employment is exercised on the Other Side ,If the employment is so exercised, such remuneration as is derived therefrom may be taxed on the Other Side.(2) Notwithstanding the provisions of sub-paragraph (1) of this paragraph , remuneration derived by a resident of One Side in respect of an employment exercised on the Other Side shall be taxable only on the first –mentioned Side if:(i) the recipient stays on that Other Side for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned ; and (ii) the remuneration is paid by, or on behalf of , an employer who is not a resident of that Other Side ; and(iii) the remuneration is not borne by a permanent establishment or a fixed base which the employer has on that Other Side.(3)Notwithstanding the provisions of sub-paragraphs (1) and (2) of this paragraph,remuneration derived in respect of an employment exercised aboard a ship,an aircraft or a land transport vehicle operated in international traffic by an enterprise of One Side shall be taxable only on the Side in which the enterprise is situated.3. Directors' feesNotwithstanding the provisions of paragraphs 1and 2 of this Article, directors' fees and other similar payments derived by a resident of One Side in his capacity as a member of the board of directors of a company which is a resident of the Other Side may be taxed on that Other Side.4. Artistes and athletesNotwithstanding the provisions of paragraphs 1 and 2 of this Article: (1) income derived by a resident of One Side as an entertainer , such as a theatre, motion picture, radio or television artiste, or a musician , or as an athlete, from his personal activities as such exercised on the Other Side may be taxed on that Other Side.(2) where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person , that income may be taxed on the Side on which the activities of the entertainer or athlete are exercised.Article 4Methods of Elimination of Double Taxation1. In the Mainland of China, double taxation shall be eliminated as follows:Where a resident of the Mainland of China derives income from the Hong Kong Special Administrative Region.the amount of tax paid in the Hong Kong Special Administrative Region in respect of that income in accordance with the provisions of this Arrangement shall be allowed as a credit against the Mainland tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Mainland tax computed in respect of that income in accordance with the taxation laws and regulations of the Mainland of China.2. In the Hong Kong Special Administrative Region. double taxation shall be eliminated as follows:Subject to the provisions of the taxation laws and regulations of the Hong Kong Special Administrative Region regarding the allowance of deduction or credit against the Hong Kong special Administrative Region tax of tax paid in any place other than the Hong Kong Special Administrative Region.where a resident of the Hong Kong Special Administrative Region derives income from the Mainland of China, the amount of tax paid in the Mainland of China in respect of that income in accordance with the provisions of this Arrangement shall be allowed as a credit against the Hong Kong Special Administrative Region tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the taxation laws and regulations of the Hong Kong Special Administrative Region.Article 5ConsultationThe competent authorities of the two Sides shall endeavour to resolve by consultation any difficulties or doubts arising as to the interpretation or application of this Arrangement.They may also consult together for the elimination of double taxation in cases not provided for in this Arrangement.In order to facilitate reachingconsensus,representatives of the competent authorities of the two Sides may proceed with consultation by an oral exchange of opinions.Article 6Personal Scope and Taxes Covered1. Personal scope(1) This Arrangement shall apply to a person who is a resident of One Side or a resident of both Sides. The term “resident” means any person who is liable to tax of One Side by reason of his residence, domicile, place of effective management, place of head office or any other criterion of a similar nature in accordance with the laws of the respective Sides.(2) Where by reason of the provisions of sub-paragraph (1) of this paragraph an individual is a resident of both a Sides. his status shall be determined as follows:(i) he shall be regarded as a resident of the Side on which he has a permanent home available to him; if he has a permanent home available to him on both Side.he shall be regarded as a resident of the Side with which his personal and economic relations are closer ( “ center of vital interests”)(ii) if the Side on which he has his center of vital interests cannot be determined.or if he has not a permanent home available to him on either Side , he shall be regarded as a resident of the Side on which he has an habitual abode;(iii) if he has an habitual abode on both Sides or on neither of them , the competent authorities of the two Sides shall settle the question by consultation.(3) Where by reason of the provisions of sub-paragraph (1) of this paragraph a person other than an individual is a resident of both Sides,the competent authorities of the two Sides shall determine itsresidential status by consultation.2. Taxes coveredSubject to any other provisions,the existing taxes to which this Arrangement shall apply are:(1) In the Mainland of China:(i) Individual Income Tax;(ii) Foreign Investment Enterprises Income Tax And Foreign Enterprises Income Tax (herein referred to as “Mainland tax”);(2) In the Hong Kong Special Administrative Region;(i) Profits Tax(ii) Salaries Tax(iii) Tax charged under Personal Assessment( herein referred to as “ Hong Kong Special Administrative Region tax”).(3.) This Arrangement shall also apply to any identical or substantially similar taxes which are imposed after the date when this Arrangement comes into effect in addition to. or in place of,the existing taxes referred to above. The competent authorities of the two Sides shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.Article 7General Definitions1. For the purposes of this Arrangement, unless the context otherwise requires;(1) the terms “One Side “ and “the Other Side” mean the Mainland of China or the Hong Kong Special Administrative Region as the context requires;(2) the term “ person” includes an individual. a compan y and any other body of persons;(3) the term “ company “ means any body corporate or any entity which is treated as a body corporate for tax purposes;(4) the terms “enterprise of One Side “ and “ enterprise of the Other Side” respectively mean an enterprise carried on by a resident of One Side and an enterprise carried on by a resident of the Other Side;(5) the term “shipping , air and land transport” means any transport by ships,aircraft or land transport vehicles operated by an enterprise of One Side, except when the ships,aircraft or land transport vehicles are operated solely between places on the Other Side;(6) the term “ Competent authority “ means, in the case of the Mainland of China the State Administration of Taxation or its authorized representatives and , in the case of the Hong Kong Special Administrative Region.the Commissioner of Inland Revenue of the Hong Kong Special Administrative Region Government or his authorized representatives.2. As regards the application of this Arrangement by One Side, any term defined herein shall , unless the context otherwise requires, have the meaning which it has under the laws of that Side concerning the taxes to which this Arrangement applies.。

《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》及议定书条文解释

国家税务总局关于印发《〈中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定〉及议定书条文解释》的通知国税发[2010]75号成文日期：2010-07-26字体：【大】【中】【小】各省、自治区、直辖市和计划单列市国家税务局、地方税务局：2007年7月11日，中国与新加坡签署了新的政府间对所得避免双重征税和防止偷漏税的协定及其议定书，2009年8月24日，双方签署了该协定的第二议定书。

该协定及其议定书以及第二议定书（以下统称“中新协定”）已分别于2008年1月1日与2009年12月11日起执行。

根据中新协定、《维也纳条约法公约》、《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例，国家税务总局制定了《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》及议定书条文解释（以下简称中新协定条文解释），现印发给你们，请遵照执行。

在执行中新协定条文解释规定时，应注意：一、我国对外所签协定有关条款规定与中新协定条款规定内容一致的，中新协定条文解释规定同样适用于其他协定相同条款的解释及执行；二、中新协定条文解释与此前下发的有关税收协定解释与执行文件不同的，以中新协定条文解释为准；三、各地税务机关要组织有关干部认真学习中新协定条文解释，并在此基础上正确理解与执行税收协定；四、对执行中存在的问题请及时层报税务总局（国际税务司）。

国家税务总局二○一○年七月二十六日《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》及议定书条文解释第一条人的范围第一条确定协定适用的范围为“缔约国一方或同时为双方居民的人”。

本规定有三层含义。

第一，协定适用于“人”；第二，这些人必须是居民；第三，这些身为居民的人必须属于缔约国一方或双方。

其中“人”和“居民”的具体含义分别见下文对第三条和第四条的解释。

一般来说，除具体条款另有约定外，协定不适用于任何第三方居民。

我国对外签订避免双重征税协议一览表

我国对外签订避免双重征税协定一览表发布日期：2011年03月28日序号Serial No.地区Region签署日期Signed on生效日期Effective from执行日期Applicable since1香港特别行政区HKSAR2006.8.212006.12.8内地 (Mainland)：2007.1.1香港 (HKSAR)：2007.4.12澳门特别行政区MCSAR2003.12.272003.12.302004.1.1注：（1）截止2011年5月底，我国已对外正式签署96个避免双重征税协定，其中93个协定已生效，和香港、澳门两个特别行政区签署了税收安排。

（2）加*号者表示中国政府与该国政府重新签订的避免对所得双重征税和防止偷漏税协定尚未生效。

（3）①中国政府于1985年6月10日、1987年6月8日先后与德意志联邦共和国、德意志民主共和国政府签订避免对所得和财产双重征税协定、避免对所得双重征税和防止偷漏税协定。

1990年10月3日，德意志联邦共和国与德意志民主共和国统一为德意志联邦共和国，中国政府1985年6月10日与德意志联邦共和国政府签订的避免对所得和财产双重征税协定继续适用于统一以后的德意志联邦共和国。

②中国政府于1987年6月11日与捷克和斯洛伐克社会主义共和国政府签订避免对所得双重征税和防止偷漏税协定。

1990年，捷克和斯洛伐克社会主义共和国先后改国名为捷克斯洛伐克联邦共和国、捷克和斯洛伐克联邦共和国，上述协定继续适用。

1993年1月1日，捷克和斯洛伐克联邦共和国分解为捷克共和国和斯洛伐克共和国，上述协定继续适用于斯洛伐克共和国。

2009年8月28日，中国政府与捷克共和国政府签订避免对所得双重征税和防止偷漏税协定，该协定适用于捷克共和国。

③中国政府于1988年12月2日与南斯拉夫社会主义联邦共和国议会联邦执行委员会（前南斯拉夫政府）签订避免对所得和财产双重征税协定，后前南斯拉夫解体，据外交部告，该协定由解体后的各国继承，中国政府陆续与解体后的各国政府签订避免对所得和财产双重征税协定，仅有波黑政府未单独签订，上述协定继续适用于波黑。

内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排的议定书-

内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排的议
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内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排的议定书
一、就第三条第二款，对香港特别行政区而言，“罚款或利息”包括但不限于因拖欠香港特别行政区税项而加收并连同欠款一并追讨的款项，以及因违反或没有遵守香港特别行政区的税务法律而评定的补加税。

二、就第十三条第四款而言，“财产”一词应理解为财产的价值，而“主要”一词，应理解为不少于50％。

三、就第二十四条第一款而言，如未经原本提供信息的一方同意，不得为任何目的将收到的信息向其他司法管辖区披露。

下列代表，经正式授权，已在本议定书上签字为证。

本议定书于二00六年八月二十一日在香港签订，一式两份，每份都用中文写成。

中华人民共和国中华人民共和国
国家税务总局局长香港特别行政区行政长官
谢旭人曾荫权
——结束——。

《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》谅解备忘录

《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》谅解备忘录文章属性•【缔约国】韩国•【条约领域】税收•【公布日期】2007.07.13•【条约类别】谅解备忘录•【签订地点】北京正文《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》谅解备忘录中华人民共和国政府主管当局和大韩民国政府主管当局为适当地执行《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》，已就第十一条第三款和第十九条第一款和第二款举行会谈，并就以下达成一致意见：一、第十一条第三款中，“中央银行和行使政府职能的金融机构”一语是指：（一）在中国：1. 中国人民银行；2. 国家开发银行；3. 中国进出口银行；4. 中国农业发展银行；5. 中国出口信用保险公司；6. 全国社会保障基金理事会；7. 其所有权结构和职能相当于“韩国投资公司”的组织（名称待双方主管当局通过换函确定）；8. 执行银行业、保险和证券监管职能的组织；以及9. 缔约国双方主管当局通过协商同意的其他金融机构。

（二）在韩国：1. 韩国银行；2. 韩国产业银行；3. 韩国进出口银行；4. 韩国投资公司；5. 韩国出口保险公司；6. 韩国金融监督院；以及7. 缔约国双方主管当局通过协商同意的其他金融机构。

二、第十九条第一款和第二款的规定也应适用于下述机构支付的报酬或退休金：（一）在中国：1. 中国人民银行；2. 国家开发银行；3. 中国进出口银行；4. 中国农业发展银行；5. 中国国际贸易促进委员会；6. 中国出口信用保险公司；7. 全国社会保障基金理事会；8. 其所有权结构和职能相当于“韩国投资公司”的组织（名称待双方主管当局通过换函确定）；9. 执行银行业、保险和证券监管职能的组织；以及10. 缔约国双方主管当局通过协商同意的其他金融机构。

（二）在韩国：1. 韩国银行；2. 韩国产业银行；3. 韩国进出口银行；4. 韩国贸易投资促进局；5. 韩国旅游组织；6. 韩国投资公司；7. 韩国出口保险公司；8. 韩国金融监督院；以及9. 缔约国双方主管当局通过协商同意的其他金融机构。

中新税收协定英文版

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ONINCOMEThe Government of the Republic of Singapore and the Government of the People’s Republic of China, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows:Article 1Persons CoveredThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or its local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property.3. The existing taxes to which the Agreement shall apply are in particular:(a) in China:(i) the Individual Income Tax(ii) the Enterprise Income Tax(hereinafter referred to as "Chinese tax");(b) in Singapore:- the Income Tax(hereinafter referred to as "Singapore tax").4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.Article 3General Definitions1. For the purposes of this Agreement, unless the context otherwise requires:(a) the term "China" means the People’s Republic of China, and when used in geographical sense, means all the territory of the People’s Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law;(b) the term "Singapore" means the Republic of Singapore and when used in a geographical sense, the term "Singapore" includes the territorial waters of Singapore and any area extending beyond the limits of the territorial waters of Singapore, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Singapore and in accordance with international law as an area over which Singapore has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;(c) the terms "a Contracting State" and "the other Contracting State" mean China or Singapore as the context requires;(d) the term "person" includes an individual, a company and any other body of persons;(e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;(f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;(h) the term "competent authority" means:(i) in the case of China, the State Administration of Taxation or itsauthorised representative; and(ii) in the case of Singapore, the Minister for Finance or his authorisedrepresentative;(i) the term "national" means:(i) any individual possessing the nationality of a Contracting State;(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article 4Resident1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office, place of incorporation or any other criterion of a similar nature, and also includes that State, a local authority or statutory body thereof.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;(d) in any other case, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.Article 5Permanent Establishment1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop; and(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. The term "permanent establishment" likewise encompasses:(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 6 months;(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if such activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 6 months within any twelve-month period.4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.Article 6Income From Immovable Property1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article 7Business Profits1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principle contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8Shipping and Air Transport1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.3. Interest derived by an enterprise of a Contracting State from its deposits of moneys incidental to and connected with its operations of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft.4. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include:(a) profits from the rental on a bareboat basis of ships or aircraft; and(b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers), used for the transport of goods or merchandise;where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.Article 9Associated Enterprises1. Where(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that State -- and taxes accordingly -- profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of thefirst-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.Article 10Dividends1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;(b) 10 per cent of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.6. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.Article 11Interest1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed:(a) 7 per cent of the gross amount of the interest if it is received by any bank or financial institution;(b) 10 per cent of the gross amount of the interest in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3. Notwithstanding the provisions of paragraph 2, interest derived from a Contracting State is exempt from tax in that State, if the beneficial owner is:(a) in the case of China:(i) the Government of the People’s Republic of China and any localauthority thereof;(ii) the China Development Bank;(iii) the Agricultural Development Bank of China;(iv) the Export-Import Bank of China;(v) the National Council for Social Security Fund;(vi) the China Export & Credit Insurance Corporation; and(vii) any institution wholly owned by the Government of China as may be agreed from time to time between the competent authorities of theContracting States.(b) in the case of Singapore:(i) the Government of the Republic of Singapore;(ii) the Monetary Authority of Singapore;(iii) the Government of Singapore Investment Corporation Pte Ltd;(iv) a statutory body; and(v) any institution wholly owned by the Government of Singapore as may be agreed from time to time between the competent authorities of theContracting States.4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.8. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.Article 12Royalties1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes for radio or television broadcasting, any computer software, patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Royalties shall be deemed to arise in a Contracting State when the payer isa resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.7. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.Article 13Capital Gains1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.。

大陆与香港税收协定

大陆与香港税收协定（英文版）发布人：于科查看此用户所有文章发布日期：09年08月11日阅读次数：1052新闻内容：Arrangement between theMainland of China and the HKSARfor the Avoidance of Double Taxationand the Prevention of Fiscal EvasionINCOME FROMPERSONAL SERVICESInland Revenue DepartmentHong Kong Special Administrative Region of thePeople’s Republic of China1IntroductionThis pamphlet is applicable to the “Arrangement between the Mainland of China and theHong Kong Special Administrative Region forthe Avoidance of Double Taxation and thePrevention of Fiscal Evasion with respect toTaxes on Income” (“the ComprehensiveArrangement”) signed on 21 August 2006 and provides a brief explanation of how theComprehensive Arrangement applies to the taxation of income from personal services.In Hong Kong, the Comprehensive Arrangementapplies to income derived in any year of assessment commencing on or after 1 April 20 07; and in the Mainland, in any yearcommencing on or after 1 January 2007. The Comprehensive Arrangement performs the f unction of allocating taxing rights over income between Hong Kong and the Mainland. B oth Sides will still refer to their respective domestic taxation legislation to decide whether and how to exercise suchrights.Additional Pamphlets• Certification of Resident Status Provides information on the definition of Ho ng Kong and Mainland residents under the Comprehensive Arrangement and how to ver ify their resident status.• Business Profits, Income from Immovable Pr operty, Income from Investment andGains from Alienation of Property Provides information on how the Comprehensive Arrangement applies to the taxation of business profits, income from im movable property, income from investment (dividends, interest and royaltie s) and gains from alienation of property.INCOME FROM EMPLOYMENTMainland residents coming to work in Hong Kong1. Remuneration derived by a resident of theMainland from an employment exercisedin Hong Kong is chargeable to Salaries Tax i n Hong Kong. However, the Mainland resident will be exempt from Salaries Tax if all the following three conditions aresatisfied:2(a) he is present in Hong Kong for a periodor periods not exceeding in the aggregate 183 days in any 12-month period co mmencing or ending in the yearof assessment concerned (please refer to par agraphs 15 to 18 below for detailsof the “Present for not exceeding 183 days”exemption condition);(b) the remuneration is paid by, or on behalf of, an employer who is not a residentof Hong Kong; and(c) the remuneration is not borne by a permanent establishment which theemployer has in Hong Kong.2. Where a Mainland resident renders employment services in Hong Kong but does not meet any of the conditions mentioned in para graphs 1(a) to 1(c) above (e.g. his remuneration is paid by a Hong Kong employe r), he will still be exempt under Hong Kong taxation law from Salaries Tax if his visit to Hong Kong in the year of assessment concerned does not exceed a totalof 60 days.Hong Kong residents working across the Mainland borderTax liabilities in Hong Kong3. The income derived by a resident of HongKong from his Hong Kong employmentwill be wholly chargeable to Hong Kong Salar ies Tax irrespective of whether it has been paid by the Hong Kong employer or a Mai nland establishment, even thoughpart of his duties are performed in the Main land. However, if the Hong Kong resident has paid Individual Income Tax in r espect of the income attributable to services rendered by him in the Mainland, he may apply for tax exemption for that part of the income under section 8(1A)(c) of the Inland Revenue Ordinance (“the Ordinance”), or for a tax credit under the p rovisions of Article 21 of the Comprehensive Arrangement. Application may be made on his tax return for theyear of assessment concerned, and supported with evidence of the Mainland tax payment. In general, tax exemption provides greater tax relief than that provided by tax credit. A Hong Kong resident who has declared and paid Salaries Tax on his employment income, and who has subsequently paid Individual Income Tax on all or part of his employment income in the Mainland because he has rendered services there, can apply, under section 70A of the O rdinance, to have his assessment revised in accordance with the provisions of section8(1A)(c).34. The income derived by a Hong Kong resident from his non-Hong Kong employmentwill be assessed under Salaries Tax according to the number of days in Hong Kong irrespective of whether it has been paid by an overseas employer or a Mainland establishment, provided that his visit(s) to Hong Kong exceed 60 days and duringwhich he renders services.5. If a Hong Kong resident renders services in Hong Kong, but his trips to Hong Kong only constitute “visits” not exceeding a to tal of 60 days during the year of assessment,he is not chargeable to Salaries Tax in Hong Kong. Whether the nature of a trip made by a Hong Kong resident is a “visit” o r not depends on the circumstances of each case. In general, if a person has a work base in the Mainland and is required to render services there as a permanent employe e, the person’s occasional return to Hong Kong will be recognized as a “visit”.6. If a Hong Kong resident returns to Hong Kong for over 60 days in a year of assessment, e.g. 170 days, and renders servi ces whilst in Hong Kong, such as attending conferences and reporting work pro gress, he will be subject to Salaries Tax in Hong Kong according to paragraphs 3 or 4above.Tax liabilities in the Mainland7. Remuneration derived by a Hong Kong resident from an employment exercised inthe Mainland is chargeable to Individual Inc ome Tax in the Mainland. However,the Hong Kong resident will be exempt from M ainland tax if all the following threeconditions are satisfied:(a) he is present in the Mainland for a period or periods not exceeding in the aggregate 183 days in any 12-month period co mmencing or ending in thetaxable period concerned (please refer to pa ragraphs 15 to 18 below for detailsof the “Present for not exceeding 183 days”exemption condition);(b) the remuneration is paid by, or on behalf of, an employer who is not a residentof the Mainland; and(c) the remuneration is not borne by a permanent establishment which theemployer has in the Mainland.48. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mainland do not exceed 183 days, income paid or borne by the Mainland establishment will be chargeable to Individual Income Tax. Tax wil l be calculated on the chargeable income and then apportioned on time basis. I ncome paid by an overseas employer (including Hong Kong employer) is not chargeable.9. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mainland exceed 183 days, the total income received f rom the Mainland establishment and the overseas employer (including Hong Kong emplo yer) will be chargeable to Individual Income Tax. Tax will be calculated on the to tal income and then apportioned ontime basis.Counting of days of stay for calculating taxliabilities10. For tax computation purposes, the aggreg ate periods of stay in a taxable year is theaggregate of the days in each period of stay where the number of days is counted under the rule of the “days of physical presence minus one day”.11. The Mainland and Hong Kong are geographically so close to each other that a taxpayer may travel between the Mainland and Hong Kong on a particular day and provide services in both Sides. As such, it is not appropriate to apply the rule of the “days of physical presence minus one day”.However, serious double taxation could occur if both Sides apply the rule of “days of physical presence”. To address such cases, the State Administration of Taxa tion and the Hong Kong Inland Revenue Department have reached consensus. If a taxp ayer travels between the Mainlandand Hong Kong on a particular day and provid es services in both Sides, he would be counted as present in the Mainland for halfa day and in Hong Kong for half a day. However, if he only provides services either in the Mainland or Hong Kong on thatday, he would be counted as having been pres ent for one day in the Mainland or Hong Kong, as the case may be.Examples12. The following examples illustrate the ta xing principles mentioned in paragraphs 3 to9 above.5Example 1Mr. Lee, a Hong Kong resident employed by a Hong Kong company, was assigned to be the manager of the enterprise invested by his em ployer in the Mainland. His monthly salary was $30,000, of which $10,000 was paid or bo rne by the Mainland enterprise. Apart from returning to Hong Kong on holidays, he was r equired to render services in Hong Kong. He stayed in the Mainland for an aggregate of 250 days.Hong Kong: As he had a Hong Kong employment and rendered services in Hong Kong,his salary, $30,000 a month, was fully assessable in Hong Kong.However, as he had to pay Mainland Individual Income Tax on theincome attributable to services rendered in the Mainland, he could applyfor exemption from Hong Kong Salaries Tax onthat part of the income orclaim a tax credit. Such an application would be made on his HongKong tax return, by completing the relevant section and submitting the evidence of payment of the Mainland tax. Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong under his employment and he stayed in t he Mainland for over 183days, his entire salary was chargeable to In dividual Income Tax, butsubject to adjustment to reflect the service s rendered outside the Mainland.In order to compute his Mainland tax liabili ty, he should first add up his salary payments in both Sides as his total t axable salary, calculate the tax thereon, and apportion the tax by time basis to arrive at the tax payable.Example 2Mr. Cheung, a Hong Kong resident employed bya Hong Kong company as Marketing Manager (China-Hong Kong Trade). He was requ ired to provide services both in the Mainland and in Hong Kong. His monthly salar y was $30,000, of which $10,000 was paid or borne by a Mainland entity. He stayed in the Mainland for an aggregate of 100 days.Hong Kong: Same as Example 1 Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong but stayed in the Mainland for not more than 183 days, only thatpart of his salary paid or borne by the Main land entity was chargeable to Individual Income Tax. Tax would be calculated on the chargeable6income and then apportioned on time basis. T hat part of the salary paidby the Hong Kong employer was not chargeableto Individual IncomeTax.Example 3Mr. Wong, a Hong Kong resident employed by a Hong Kong company, was responsible to manage the company in Hong Kong and the fact ory in the Mainland. Every day, he had to travel between the Mainland and Hong Kong and provide services in both Sides. His monthly salary was $30,000, of which $10,000 was paid or borne by the Mainland entity.Hong Kong: Same as Example 1 Mainland: As he was required to provide serv ices both in the Mainland and in Hong Kong and he stayed in the Mainland for over 183 days, both the Mainlandand Hong Kong salaries were chargeable to In dividual Income Tax. Heshould first add up his salary payments in b oth Sides as his total taxable income, calculate the tax thereon, and appor tion the tax by time basis toarrive at the tax payable (generally the Mai nland tax authority will adopt a “half-day rule” for any date where services are rendered both in theMainland and in Hong Kong).Hong Kong residents rendering services in the Mainland onlyTax liabilities in Hong Kong13. Irrespective of whether a Hong Kong resident is under a Hong Kong employment or a non-Hong Kong employment, if the duties are performed in the Mainland only (i.e. no services are rendered in Hong Kong), the income derived from the employmentwill be wholly exempt from Hong Kong Salarie s Tax (unless the individual is a civil servant, or a crew member of a ship or an aircraft).Tax liabilities in the Mainland14. If, under his employment (Hong Kong or non-Hong Kong), a Hong Kong resident renders services in the Mainland only (i.e. services are not rendered whilst in HongKong), all his income from that employment w ill be regarded as attributable to7services rendered in the Mainland. Such inco me is wholly chargeable to Mainland tax, irrespective of whether it is paid by a Mainland establishment or an overseas employer (including a Hong Kong employer) un less he satisfies all the three conditions mentioned in paragraph 7 above.(Please refer to paragraphs 22 and 23for the specific provisions for Hong Kong civil servants.)Example 4Mr. Chan, a Hong Kong resident employed by a Hong Kong company, was assigned to his employer’s Mainland factory to do quality co ntrol work. His monthly salary was $30,000. He did not render any services in Hong Kong.He only returned to Hong Kong to spend his leave and on Sundays and public holiday s. He stayed in the Mainland for an aggregateof 250 days.Hong Kong: As he did not provide any service in Hong Kong, all his income was exempt from Salaries Tax in Hong Kong. Mainland: As he was required to perform duti es in the Mainland only and stayed inthe Mainland for over 183 days, his salary of $30,000 a month waschargeable to Mainland tax in full. “Present for not exceeding 183 days” exemption condition15. Where an employment is exercised by a re sident of One Side in the Other Side, one of the conditions for tax exemption is satis fied only when he is present in the Other Side for a period or periods not exceeding i n the aggregate 183 days in any 12-month period commencing or ending in the taxable p eriod concerned. “Any 12-month period commencing or ending in the taxable p eriod concerned” denotes two concepts, namely, that the number of days of presence may straddle over 2 years, i.e. the days of presence can be calculated continuously o r in the aggregate irrespective of the year; and that a floating calculation method may be adopted. The 12-month period can commence or end on any day within the ta xable period concerned. The taxable period in the Mainland is the calendar year, whereas the taxable period (i.e. the year of assessment) in Hong Kong is the period fr om 1 April to 31 March of the next year.816. Take the year of assessment 2008/09 as an example, the time period that should be taken into account, based on the two concept s mentioned above, is between 2 April 2007 and 30 March 2010. If a Mainland reside nt is not present in Hong Kong for more than 183 days in any 12-month period in the time period identified above, he has met the “present for not exceeding 183 d ays” exemption condition for the year of assessment 2008/09. However, if the Mainland resident is present in Hong Kongfor more than 183 days in any 12-month period in the time period identified above, remuneration derived by him in respect of the employment exercised in Hong Kongis chargeable to Hong Kong Salaries Tax for the year of assessment 2008/09.17. In the year when the Comprehensive Arrangement became effective (the year 2007 for the Mainland and the year of assessment 2007/08 for Hong Kong), the Mainland adopts 1 January 2007 as the commencement da te for the purposes of ascertainingthe number of days a Hong Kong resident is p resent in the Mainland; whilst Hong Kong adopts 1 April 2007 as the commencement date for the purposes of ascertaining the number of days a Mainland r esident is present in Hong Kong. Inother words, in the first year of the applic ation of the Comprehensive Arrangement, the Mainland regards any 12-month period to be any 12-month period commencingin the period from 1 January 2007 to 31 Dece mber 2007; and Hong Kong regardsany 12-month period to be any 12-month period commencing in the period from 1April 2007 to 31 March 2008.18. The “days of physical presence” method is adopted in deciding whether a resident ispresent in the Other Side for a period or pe riods exceeding 183 days. Under this method, the day of arrival or departure and each day in the period during which he stays in the Other Side, however brief and f or whatever reasons, will be counted asone day respectively.DIRECTORS’ FEESTaxation of Directors’ Fees19. Directors’ fees and other similar paymen ts received by a Hong Kong resident or a Mainland resident in his capacity as a direc tor of a company is taxed in the Side of which the company is a resident, irrespectiv e of the period of his stay in either Side or the place where the services are actually rendered. Therefore, directors’ fees9derived by a Hong Kong resident in his capac ity as a director of a Mainland company will all be subject to the Individual Income Tax in the Mainland. Likewise, directors’ fees derived by a Mainland reside nt in his capacity as a director of a Hong Kong company will all be subject to Salaries Tax in Hong Kong. “Directors’ fees and other similar payments” include benefits in kind (such as share options, the use of a residence or car, health or life insura nce coverage and club memberships). “Directors’ fees and other similar payment s” do not include wages, salaries and other remunerations paid to a director on account of his other functions with the company (e.g. as an employee or consultant). Such wages, salaries and other remunerationswill be dealt with in accordance with the pr ovisions for income from employment or business profits, whichever is applicable.ARTISTES AND SPORTSPERSONSTaxation of Artistes and Sportspersons 20. Separate provisions apply to income deri ved by artistes and sportspersons. A Hong Kong resident artiste or sportsperson who pe rforms activities in the Mainland will be subject to Individual Income Tax on income derived from these activities. Similarly, income derived from the performance of activ ities in Hong Kong by an artiste or a sportsperson who is a Mainland resident will be chargeable to Profits Tax in Hong Kong. The income subject to tax may accrue t o the artiste or sportsperson, or to any other person, such as a company or an enterprise.PENSIONSTaxation of Pensions21. Pensions and other similar payments made under a public scheme which is part of the social security system implemented in the Ma inland shall be taxable only in the Mainland; whilst pensions and other similar payments made under a “recognized retirement scheme” in Hong Kong shall be tax able only in Hong Kong. In Hong Kong, a “recognized retirement scheme” mean s a “recognized occupational retirement scheme” and a “mandatory provide nt fund scheme”. The term “pensions10and other similar remuneration” includes ann uities paid in respect of past employment, lump sum payments in lieu of pen sions received at the time of or after leaving services, sums received by way of commutation of pensions and pensions received by widows and orphans. However, thi s provision does not apply to a lump sum payment made upon cessation of an employ ment or termination of a contract. Such a payment falls within the meaning of i ncome from employment and therefore will be taxed in accordance with the provisi ons applicable to income fromemployment.GOVERNMENT SERVICETaxation of remuneration in respect of Government Service22. Remuneration and pensions paid by the Government of One Side to an individual (other than an individual who is a resident of the Other Side and renders services in that Other Side) in respect of services rend ered to that Government, in the discharge of government functions shall be taxable only in that Side.23. For example, the income of a Hong Kong resident employed by the Hong Kong Government to work in its office in Beijing shall be taxable only in Hong Kong. On the other hand, the income of a Mainland resident employed by the Hong Kong Government to work in the Beijing office sha ll be taxable only in the Mainland.The income of a Mainland resident employed b y the Central People’s Government to work in the Hong Kong office shall be taxable only in the Mainland. If a Hong Kong resident is employed by the Central Peo ple’s Government to work in the Hong Kong office, his income shall be taxable only in Hong Kong.STUDENTSTaxation of Students24. The Comprehensive Arrangement gives limited tax exemption to students so as to assist and nurture talents as well as to take care of students’ living expenses. Payments (including tuition fees, student gr ants and scholarships) received by a11Mainland student who comes to Hong Kong for the purpose of his education shallnot be taxed in Hong Kong, provided that such payments arise from sources outside Hong Kong. Likewise, payments (including tui tion fees, student grants and scholarships) received by a Hong Kong studen t who stays in the Mainland for the purpose of his education shall not be taxed in the Mainland, provided that such payments arise from sources outside Mainland.Additional Information AvailableFor more detailed information, please refer to Departmental Interpretation & PracticeNote No. 44, which is available at the website of the Department: “.hk”.For further enquiries, please call the Department on 2594 2800.PAM 72(e)(The content of this pamphlet is for guidance only) June 2007中国内地和香港特别行政区关于对所得避免双重征税的安排时间: 2009年03月12日来源:不详作者: 佚名浏览次数:中华人民共和国香港特别行政区税务局税务条例释义及执行指引中国内地和香港特别行政区关于对所得避免双重征税的安排本指引载有一般性的参考资料，以解释中国内地与香港特别行政区所达成有关对所得避免双重征税的安排。

国家税务局关于执行我国政府和荷兰政府避免双重征税协定若干条文解释的通知-[89]国税外字第038号

国家税务局关于执行我国政府和荷兰政府避免双重征税协定若干条文解释的通知正文：---------------------------------------------------------------------------------------------------------------------------------------------------- 国家税务局关于执行我国政府和荷兰政府避免双重征税协定若干条文解释的通知（１９８９年２月２２日（８９）国税外字第０３８号）各省、自治区、直辖市税务局，各计划单列市税务局，加发南京、成都市税务局，海洋石油税务管理局各分局：我国政府同荷兰政府签订的关于对所得避免双重征税和防止偷漏税的协定，业经我局以（８８）财税协字第０１５号通知，从１９８９年１月１日起执行。

现对该协定若干条文的解释和执行问题，明确如下：一、第七条第七款“缔约国一方企业由于在缔约国另一方提供技术服务收到的款项，应视为本条规定适用的企业利润”的规定和议定书第三条所说“第七条第七款中的技术服务包括地质或技术性质的调查、工程劳务和咨询或监督劳务”，都是应荷方要求列入的。

目的是明确提供技术服务收到的款项应计入营业利润，不能视为转让技术收到的款项，以征收预提所得税为最终税收。

至于其提供技术服务是否构成设有常设机构，则应按照协定第五条第三款的规定确定。

二、第十二条第三款所说“本用语不包括第七条第七款所述的服务”，是明确对提供纯劳务性的技术服务收到的款项，不应视为特许权使用费，而应按照协定第七条对营业利润的征税规定处理，并不影响对提供与转让特许权的使用有关的技术服务收到的款项，应计入特许权使用费总额进行征税的规定。

三、第二十二条第一款第（一）项和第（二）项的规定，是明确荷兰基于其国内法律的规定，采用综合免税法消除双重征税，即对其居民的境外盈亏相抵后的所得额给予免税，也就是对其在境外发生的亏损，只能冲减其在境外取得的利润，不能冲减在本国取得的利润。

国家税务总局关于中国、古巴两国政府避免双重征税协定生效的通知-国税发[2003]115号

国家税务总局关于中国、古巴两国政府避免双重征税协定生效的通知正文：---------------------------------------------------------------------------------------------------------------------------------------------------- 国家税务总局关于中国、古巴两国政府避免双重征税协定生效的通知（国税发[2003]115号）各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院，局内各单位：我国政府和古巴共和国政府于2001年4月13日在哈瓦那签订的关于对所得避免双重征税和防止偷漏税的协定，业经双方外交部门分别于2003年6月25日和2003年9月17日互致照会，确认已完成生效所必须的法律程序。

根据协定第二十八条的规定，该协定应自2003年10月17日起生效，自2004年1月1日起执行。

上述协定文本，总局已于2001年4月30日以国税函[2001]322号文印发给你们，请依照执行。

国家税务总局二00三年十月十日中华人民共和国政府和古巴共和国政府关于对所得避免双重征税和防止偷漏税的协定中华人民共和国政府和古巴共和国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：第一条人的范围本协定适用于缔约国一方或者同时为双方居民的人。

第二条税种范围一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收，不论其征收方式如何。

二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收、对企业支付工资薪金总额征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。

三、本协定特别适用的现行税种是(一)在中国：1．个人所得税；2．外商投资企业和外国企业所得税。

(以下简称“中国税收”)(二)在古巴：1．利润税；2．个人所得税。

(以下简称“古巴税收”)四、本协定也适用于本协定签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收。

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經營的企業；
Cap 112AY - SPECIFICATION OF ARRANGEMENTS (THE MAINLAND OF CHINA) (AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION 2 OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) ORDER
Gazette Number Version Date
Empowering section
ቤተ መጻሕፍቲ ባይዱ
L.N. 234 of 2006 27/10/2006
(Cap 112, section 49)
[27 October 2006]
(Originally L.N. 234 of 2006)
Section: 1
Declaration under section 49
(七) (八)
(九)
“海運、空運和陸運”一語是指一方企業以船舶、飛機或陸運車輛經營的運輸，不包括僅在另一方各地之間以船舶、飛機或陸運車輛經營的運輸； “主管當局”一語，在內地是指國家稅務總局或其授權的代表；在香港特別行政區是指稅務局局長或其獲授權的代表，或任何獲授權執行現時可由稅務局局長執行的職能或類似職能的人士或機構； “經營”一語包括專業性勞務活動和其它獨立性活動。
Cap 112AY - SPECIFICATION OF ARRANGEMENTS (THE MAINLAND OF CHINA) (AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION 1 OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) ORDER
三、由於第一款的規定，除個人以外，同時為雙方居民的人，應認為是其實際管理機構所在一方的居民。
第五條
常設機構
Cap 112AY - SPECIFICATION OF ARRANGEMENTS (THE MAINLAND OF CHINA) (AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION 3 OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) ORDER
五、現有稅收連同本安排簽訂後徵收的稅收，以下分別稱為“內地稅收” 或“香港特別行政區稅收”。
第三條
一般定義
一、
在本安排中，除上下文另有解釋的以外︰ (一) “一方”和“另一方”的用語，按照上下文，是指內地或者香港特別行政區； (二) “稅收”一語按照上下文，是指內地稅收或者香港特別行政區稅收； (三) “人”一語包括個人、公司、信託、合夥和其它團體； (四) “公司”一語是指法人團體或者在稅收上視同法人團體的實體； (五) “企業”一語適用於所有形式的經營活動； (六) “一方企業”和“另一方企業”的用語，分別指一方居民經營的企業和另一方居民
(a) Articles 1 to 27 of the instrument entitled “《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》”, whose English translation is “Arrangement between the Mainland
of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”, done in duplicate in the Hong
L.N. 234 of 2006 27/10/2006
For the purposes of section 49 of the Ordinance, it is declared—
(a) that the arrangements specified in section 2 have been made with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of the Mainland of China; and
中一個是有關的課稅年度)內在香港特別行政區逗留超過300天的個人； 3. 在香港特別行政區成立為法團的公司，或在香港特別行政區以外地區成立為
法團而通常是在香港特別行政區進行管理或控制的公司； 4. 根據香港特別行政區的法律組成的其它人，或在香港特別行政區以外組成而
通常是在香港特別行政區進行管理或控制的其它人。
二、在本安排中，“內地稅收”或“香港特別行政區稅收”不包括根據任何一方關於本安排憑藉第二條而適用的稅收的法律所徵收的任何罰款或利息。
三、一方在實施本安排時，對於未經本安排明確定義的用語，除上下文另有解釋的以外，應當具有當時該一方適用於本安排的稅種的法律所規定的含義，稅法對有關術語的定義優先於其它法律對同一術語的定義。
text of the instrument. # The English translation of the Protocol is prepared by the Department of Justice in accordance with the Chinese
text of the instrument.
二、
由於第一款的規定，同時為雙方居民的個人，其身份應按以下規則確定： (一) 應認為是其有永久性住所所在一方的居民；如果在雙方同時有永久性住所，應認為
是與其個人和經濟關係更密切(重要利益中心)所在一方的居民； (二) 如果其重要利益中心所在一方無法確定，或者在任何一方都沒有永久性住所，應認
為是其有習慣性居處所在一方的居民； (三) 如果其在雙方都有，或者都沒有習慣性居處，雙方主管當局應通過協商解決。
一、在本安排中，“常設機構”一語是指企業進行全部或部分營業的固定營業場所。
二、 “常設機構”一語特別包括： (一) 管理場所； (二) 分支機搆； (三) 辦事處； (四) 工廠； (五) 作業場所； (六) 礦場、油井或氣井、採石場或者其它開採自然資源的場所。
三、 “常設機構”一語還包括： (一) 建築工地，建築、裝配或安裝工程，或者與其有關的監督管理活動，但僅以該工地、工程或活動連續六個月以上的為限；
第一條
人的範圍
本安排適用於一方或者同時為雙方居民的人。
第二條
稅種範圍
一、本安排適用於由一方或其地方當局對所得徵收的所有稅收，不論其徵收方式如何。
二、對全部所得或某項所得徵收的稅收，包括對來自轉讓動產或不動產的收益徵收的稅收以及對資本增值徵收的稅收，應視為對所得徵收的稅收。
三、
本安排適用的現行稅種是： (一) 在內地︰
______________________________________________________________________ * The English translation of the instrument is prepared by the Department of Justice in accordance with the Chinese
(二)
一方企業直接或者通過僱員或者僱用的其它人員，在另一方為同一個項目或者相關聯的項目提供的勞務，包括咨詢勞務，僅以在任何十二個月中連續或累計超過六個月的為限。
四、
雖有本條上述規定，“常設機構”一語應認為不包括： (一) 專為儲存、陳列或者交付本企業貨物或者商品的目的而使用的設施； (二) 專為儲存、陳列或者交付的目的而保存本企業貨物或者商品的庫存； (三) 專為另一企業加工的目的而保存本企業貨物或者商品的庫存； (四) 專為本企業採購貨物或者商品，或者搜集信息的目的所設的固定營業場所； (五) 專為本企業進行其它準備性或輔助性活動的目的所設的固定營業場所； (六) 專為本款第(一)項至第(五)項活動的結合所設的固定營業場所，但這種結合所產
Chapter:
112AY
SPECIFICATION OF ARRANGEMENTS (THE MAINLAND OF CHINA) (AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) ORDER
生的該固定營業場所的全部活動應屬於準備性質或輔助性質。
五、雖有本條第一款和第二款的規定，當一個人(除適用第六款規定的獨立代理人以外)在一方代表另一方的企業進行活動，有權並經常行使這種權力以該企業的名義簽訂合同，這個人為該企業進行的任何活動，應認為該企業在該一方設有常設機構。除非這個人通過固定營業場所進行的活動限於第四款的規定，按照該款規定，不應認為該固定營業場所是常設機構。
(b) that it is expedient that those arrangements should have effect.
Section: 2
Arrangements specified
L.N. 234 of 2006 27/10/2006
The arrangements specified for the purposes of section 1(a) are the arrangements in—
第四條
居民
一、
在本安排中，“一方居民” 一語，有以下定義︰ (一) 在內地，是指按照內地法律，由於住所、居所、總機構所在地、實際管理機構所在

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