转发国家税务总局关于《中华人民共和国政府和卡塔尔国政府关于对

关于《中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书》生效执行的通知关于《中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书》生效执行的通知国税发[2010]64号2010年6月28日各省、自治区、直辖市和计划单列市国家税务局、地方税务局：《中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书》（以下简称《议定书》），已于2010年2月10日正式签署。

双方外交主管部门分别于2010年5月4日和2010年5月10日互致照会，确认已完成生效所必需的法律程序。

根据《议定书》第八条的规定，该《议定书》自2010年6月9日起生效，自2011年1月1日起执行。

中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书中华人民共和国政府和巴巴多斯政府，愿意缔结一项议定书，以修订2000年5月15日在北京签署的《中华人民共和国政府和巴巴多斯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”），达成协议如下：第一条协定第二条第三款第一项删除，以下列替代：“（一）在中国：1. 个人所得税；2. 企业所得税；（以下简称“中国税收”）”第二条协定第四条第一款删除，以下列替代：“一、在本协定中，…缔约国一方居民‟一语是指，按照该缔约国法律，由于住所、居所、成立地、实际管理机构所在地或任何其他类似标准，在该缔约国负有纳税义务的人。

”第三条协定第十条第二款删除，以下列替代：“二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。

但是，如果股息受益所有人是缔约国另一方居民，则所征税款：（一）在受益所有人是公司（合伙企业除外），并直接拥有支付股息公司至少25%资本的情况下，不应超过股息总额的5%；（二）在其他情况下，不应超过股息总额的10%。

缔约国双方主管当局应协商确定实施限制税率的方式。

国家税务总局关于中国荷兰两国政府互免国际航空运输收入
税收换函生效的通知
【法规类别】航空运输税收优惠
【发文字号】国税函[2005]20号
【发布部门】国家税务总局
【发布日期】2005.01.10
【实施日期】2005.01.10
【时效性】现行有效
【效力级别】部门规范性文件
国家税务总局关于中国荷兰两国政府互免国际
航空运输收入税收换函生效的通知
（国税函[2005]20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：
国家税务总局与荷兰税务当局间互免国际航空运输收入的换函已分别于2004年12月14日和12月21日由荷兰王国驻中华人民共和国大使馆临时代办卡尔·范沃斯特姆和国家税务总局局长谢旭人代表本国政府签署。

换函自2004年12月21日起生效。

现将该换函印发给你们，请自文到之日起执行。

国家税务总局
二00五年一月十日
附件：
国家税务总局局长谢旭人和荷兰王国驻华使馆
临时代办卡尔·范沃斯特姆的换函。

卡塔尔与我国关系怎么样
中华人民共和国与卡塔尔的关系始自上世纪90年代早期。

1994年5月22日，中国和卡塔尔建立了外交关系。

自建交以来，中国与卡塔尔各项领域友好往来不断深入发展，两国政治互信不断增强，经贸合作日益密切，互利共赢的关系展现出活力和潜力。

首先，两国政治合作建立了良好的基础。

两国友好往来源远流长，政府领导互访频繁，双方在重大国际和地区问题上一致立场。

在重大行动中，双方在包括朝鲜和叙利亚问题上保持了紧密联系。

双方在中东问题依然保持着一致性的政治立场，并就相关问题保持密切沟通，共同维护中东地区的和平与稳定。

其次，中卡经贸合作日益密切。

卡塔尔是世界上最重要和最富的国家之一，也是中国在中东地区最重要的投资对象之一。

双边经贸合作不断深化。

2018年，中卡双边贸易额达到39.7亿美元。

目前，中卡经贸合作主要集中在石油、投资和航空等领域。

再次，两国在教育、文化等领域合作也越来越紧密。

政府双方在教育和文化交流中保持着积极合作，两国学生、学者、教师进行了双向交流，不仅深入地了解对方的历史、文化、政治等，还对中国的古文化有进一步的认识。

总之，两国的友好关系不断发展，拓展和深化各方面的合作，以维护地区的和平稳定。

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＞第二议定书》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征收管理税收违法处理税收优惠
【发文字号】国税函[2009]484号
【发布部门】国家税务总局
【发布日期】2009.09.04
【实施日期】2009.09.04
【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〉第二议定书》
文本并请做好执行准备的通知
（国税函〔2009〕484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：
《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》第二议定书，已于2009年8月24日由国家税务总局副局长王力和新加坡共和国国内税务局局长李金富分别代表各自政府在新加坡正式签署。

该议定书还有待双方完成各
自所需法律程序后生效执行。

现将该议定书文本印发给你们，请做好执行前的准备工作。

二○○九年九月四日
《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》第二议定书
关于2007年7月11日在新加坡签订的《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》（以下简称“协定”），中华人民共和国政府和新加坡共和国政府同意下列规定作为。

中国对外正式签署第九十个税收协定2008年8月27日，在国家主席胡锦涛和塔吉克斯坦总统拉赫蒙出席的签字仪式上，外交部部长杨洁篪和塔吉克斯坦财政部部长纳日穆基诺夫分别代表两国政府在塔吉克斯坦首都杜尚别正式签署了《中华人民共和国政府和塔吉克斯坦共和国政府对所得和财产避免双重征税和防止偷漏税的协定》。

这是我国政府对外正式签署的第九十个税收协定。

自1983年第一个税收协定正式签署以来，我国在开展国家间税收协定谈签工作方面成果显著。

这些协定的签署为加强中国与缔约对方国家间经贸往来，尤其在吸引外资和促进我国企业"走出去"战略的实施等方面发挥了重要作用。

2008年09月09日文章来源：国家税务总局办公厅截止1997年6月30日，我国已对外正式签署了56个避免双重征税协定（以下简称“协定”）。

这些协定对缔约国各方采用的消除双重征税方法以及部分国家承担饶让抵免义务作了明确规定。

为便于各地在执行协定中查阅上述有关规定，我司汇集整理了《我国对外签订税收协定有关消除双重征税方法和饶让抵免规定一览表》。

我国对外签订避免双重征税协定一览表（2011年03月28日）序号Serial No.国家Country签署日期Signed on生效日期Effective from执行日期Applicable since1日本JAPAN1983.9.6 1984.6.26 1985.1.12美国U.S.A.1984.4.30 1986.11.21 1987.1.13法国FRANCE1984.5.30 1985.2.21 1986.1.14 英国U.K.1984.7.26 1984.12.23 1985.1.1*比利时BELGIUM1985.4.18 1987.9.11 1988.1.15①德国GERMANY1985.6.10 1986.5.14 1985.1.1/7.16 马来西亚MALAYSIA1985.11.23 1986.9.14 1987.1.17挪威NORWAY1986.2.25 1986.12.21 1987.1.18丹麦DENMARK1986.3.26. 1986.10.22 1987.1.19 加拿大CANADA1986.5.12 1986.12.29 1987.1.110瑞典SWEDEN1986.5.16 1987.1.3 1987.1.111新西兰NEW ZEALAND1986.9.16 1986.12.17 1987.1.112泰国THAILAND1986.10.27 1986.12.29 1987.1.113 意大利ITALY1986.10.31 1989.11.14 1990.1.114荷兰THE NETHERLANDS1987.5.13 1988.3.5 1989.1.115 ②捷克和斯洛伐克（适用于斯洛伐克）CZECHOSLOVAKIA1987.6.11 1987.12.23 1988.1.116波兰POLAND1988.6.7 1989.1.7 1990.1.117澳大利亚AUSTRALIA1988.11.17 1990.12.28 1991.1.118③前南斯拉夫（适用于波黑）1988.12.2 1990.1.119 保加利亚BULGARIA1989.11.6 1990.5.25 1991.1.120 巴基斯坦PAKISTAN1989.11.15 1989.12.27 1989.1.1/7.121 科威特KUWAIT1989.12.25 1990.7.20 1989.1.122瑞士SWITZERLAND1990.7.6 1991.9.27 1990.1.123 塞浦路斯CYPRUS1990.10.25 1991.10.5 1992.1.124 西班牙SPAIN1990.11.22 1992.5.20 1993.1.125 罗马尼亚ROMANIA1991.1.16 1992.3.5 1993.1.126奥地利AUSTRIA1991.4.10 1992.11.1 1993.1.127巴西BRAZIL1991.8.5 1993.1.6 1994.1.128蒙古MONGOLIA1991.8.26 1992.6.23 1993.1.129匈牙利HUNGARY1992.6.17 1994.12.31 1995.1.1* 马耳他MALTA1993.2.2 1994.3.20 1995.1.130阿联酋UNITED ARABEMIRATES1993.7.1 1994.7.14 1995.1.131卢森堡LUXEMBOURG1994.3.12 1995.7.28 1996.1.132韩国KOREA1994.3.28 1994.9.27 1995.1.133 俄罗斯RUSSIA1994.5.27 1997.4.10 1998.1.134巴新PAPUA NEW GUINEA1994.7.14 1995.8.16 1996.1.135印度INDIA1994.7.18 1994.11.19 1995.1.136毛里求斯MAURITIUS1994.8.1 1995.5.4 1996.1.137 克罗地亚CROATIA1995.1.9 2001.5.18 2002.1.138 白俄罗斯BELARUS1995.1.17 1996.10.3 1997.1.139 斯洛文尼亚1995.2.13 1995.12.27 1996.1.140 以色列ISRAEL1995.4.8 1995.12.22 1996.1.141越南VIET NAM1995.5.17 1996.10.18 1997.1.142 土耳其TURKEY1995.5.23 1997.1.20 1998.1.143乌克兰UKRAINE1995.12.4 1996.10.18中(China): 1997.1.1乌(Ukraine): 股利特个人(Dividend,Interest,Royalties andIndividual IncomeTax):1996.12.17；企业所得税(corporateIncomeTax):1997.1.144 亚美尼亚ARMENIA1996.5.5 1996.11.28 1997.1.145牙买加JAMAICA1996.6.3 1997.3.15 1998.1.146冰岛ICELAND1996.6.3 1997.2.5 1998.1.147立陶宛LITHUANIA1996.6.3 1996.10.18 1997.1.148 拉脱维亚LATVIA1996.6.7 1997.1.27 1998.1.149 乌兹别克斯坦UZBEKISTAN1996.7.3 1996.7.3 1997.1.150孟加拉国BANGLADESH1996.9.12 1997.4.10中(China)98.1.1孟(Bangladesh)98.7.151 ④原南斯拉夫联盟（适用于塞尔维亚和黑山）YUGOSLAVIA1997.3.21 1998.1.1 1998.1.152苏丹SUDAN1997.5.30 1999.2.9 2000.1.153马其顿MACEDONIA1997.6.9 1997.11.29 1998.1.154埃及EGYPT1997.8.13 1999.3.24 2000.1.155 葡萄牙1998.4.21 2000.6.7 2001.1.156 爱沙尼亚ESTONIA1998.5.12 1999.1.8 2000.1.157 老挝LAOS1999.1.25 1999.6.22 2000.1.158塞舌尔SEYCHELLES1999.8.26 1999.12.17 2000.1.159菲律宾THE PHILIPPINES1999.11.18 2001.3.23 2002.1.160爱尔兰IRELAND2000.4.19 2000.12.29中(China)2001.1.1爱(Ireland)2001.4.661南非SOUTH AFRICA2000.4.25 2001.1.7 2002.1.162 巴巴多斯BARBADOS2000.5.15 2000.10.27 2001.1.163 摩尔多瓦MOLDOVA2000.6.7 2001.5.26 2002.1.164 卡塔尔国KATAR2001.4.2 2008.10.21 2009.1.165 古巴CUBA2001.4.13 2003.10.17 2004.1.166委内瑞拉VENEZUELA2001.4.17 2004.12.23 2005.1.167 尼泊尔NEPAL2001.5.14 2010.12.31 2011.1.168 哈萨克斯坦KAZAKHSTAN2001.9.12 2003.7.27 2004.1.169 印度尼西亚INDONESIA2001.11.7 2003.8.25 2004.1.170 阿曼OMAN2002.3.25 2002.7.20 2003.1.171 尼日利亚NIGERIA2002.4.15 2009.3.21 2010.1.172 突尼斯TUNIS2002.4.16 2003.9.23 2004.1.173 伊朗IRAN2002.4.20 2003.8.14 2004.1.174巴林BAHRAIN2002.5.16 2002.8.8 2003.1.175希腊GREECE2002.6.3 2005.11.1 2006.1.176 吉尔吉斯2002.6.24 2003.3.29 2004.1.177摩洛哥MOROCCO2002.8.27 2006.8.16 2007.1.178 斯里兰卡SRILANKA2003.8.11 2005.5.22 2006.1.179 特立尼达和多巴哥TRINIDADAND TOBAGO2003.9.18 2005.5.22针对不同所得项目分别于2005.6.1和2006.1.1起执行80 阿尔巴尼亚ALBANIA2004.9.13 2005.7.28 2006.1.181文莱BRUNEI2004.9.21 2006.12.29 2007.1.182阿塞拜疆AZERBAIJAN2005.3.17 2005.8.17 2006.1.183 格鲁吉亚GEORGIA2005.6.22 2005.11.10 2006.1.184 墨西哥MEXICO2005.9.12 2006.3.1 2007.1.185沙特阿拉伯SAUDI ARABIA2006.1.23 2006.9.1 2007.1.186 阿尔及利亚ALGERIA2006.11.6 2007.7.27 2008.1.187新加坡SINGAPORE2007.7.11 2007.9.18 2008.1.188 塔吉克斯坦Tajikistan2008.8.27 2009.3.28 2010.1.189 埃塞俄比亚ETHIOPIA2009.5.14 （尚未生效）90土库曼斯坦TURKMENISTAN2009.12.13 2010.5.3091捷克CZECH2009.8.28 2011.5.4 2012.1.192比利时BELGIUM2009.10.7 （尚未生效）93芬兰FINLAND2010.5.25 2010.11.25 2011.1.194 赞比亚ZAMBIA2010.7.26 （尚未生效）95 马耳他MALTA2010.10.18 （尚未生效）96 叙利亚SYRIA2010.10.31 （尚未生效）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。

AGREEMENTBETWEENTHE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITHRESPECT TO TAXES ON INCOMEThe Government of the People’s Republic of China and the Government of the Republic of AzerbaijanDesiring 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 1Personal ScopeThis 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 of 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, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.3. The existing taxes to which the Agreement shall apply are in particular:(a) in China:i) the individual income tax;ii) the income tax for enterprises with foreign investment and foreign enterprises.(hereinafter referred to as "Chinese tax")(b) in Azerbaijan:i) the tax on profit of legal persons;ii) the income tax on individuals;(hereinafter referred to as “Azerbaijan taxes")4. The Agreement shall also apply to any identical or substantially similar taxes that 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 substantial 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; when used ingeographical sense, means all the territory of the People's Republic ofChina, including its territorial sea, in which the Chinese laws relating totaxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for andexploitation of resources of the sea-bed and its sub-soil and superjacentwater resources in accordance with international law;(b) the term “Azerbaijan" means the territory of the Republic of Azerbaijan,including the Caspian Sea (Lake) sector belonging to the Republic ofAzerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan isimplemented in respect to subsoil, sea bed and natural resources and anyother area which has been or may hereinafter be determined in accordancewith international law and legislation of the Republic of Azerbaijan;(c) the terms "a Contracting State" and "the other Contracting State" meanChina or Azerbaijan as the context requires;(d) the term “tax” means Chinese tax or Azerbaijan tax as the context requires;(e) the term "person" includes an individual, a company and any other body ofpersons;(f) the term "company" means any body corporate or any entity that is treated asa body corporate for tax purposes;(g) the terms "enterprise of a Contracting State" and "enterprise of the otherContracting State" mean respectively an enterprise carried on by a residentof a Contracting State and an enterprise carried on by a resident of the other Contracting State;(h) the term “international traffic”means any transport by a ship or aircraftoperated by an enterprise of a Contracting State, except when the ship oraircraft is operated solely between places in the other Contracting State;(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;(j) the term "competent authority" means, in the case of China, the State Administration of Taxation or its authorized representative, and, in the case of Azerbaijan, the Ministry of Taxes and the Ministry of Finance.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 head office, place of registration, place of management or any other criterion of a similar nature, and also includes that State or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.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 apermanent home available to him; if he has a permanent home available tohim in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (center of vitalinterests);(b) if the State in which he has his center of vital interests cannot be determined,or if he has not a permanent home available to him in either State, he shallbe deemed to be a resident only of the State in which he has an habitualabode;(c) if he has an habitual abode in both States or in neither of them, he shall bedeemed to be a resident only of the State of which he is a national;(d) if he is a national of both States or of neither of them, the competentauthorities 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.Article 5Permanent Establishment1. For the purposes of this Agreement, the term "permanent establishment" meansa 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;(d) a workshop; and(f) a mine, an oil or gas well, a quarry or any other place of extraction of naturalresources.3. The term “permanent establishment” shall also be deemed to include:(a) a building site or construction or installation project, or supervisory activitiesin connection therewith, but only if such site, project or activities continue for more than twelve months;(b) an installation, structure or vessel or any other place used for the explorationof natural resources, but only if this exploration lasts for a period or periods aggregating more than three months within any twelve month period;(c) the furnishing of services, including consultancy services, by an enterprisethrough its employees or other personnel engaged by the enterprise forsuch purpose, but only where activities of that nature continue for a period or periods aggregating more than six 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 ofgoods or merchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information, for theenterprise;(e) the maintenance of a fixed place of business solely for the purpose ofcarrying 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 ofactivities 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 relationswhich 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 also 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 itwere 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 business 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 principles 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 of 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 ina pool, a joint business or an international operating agency.Article 9Associated Enterprises1. Where(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in the management, controlor 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 the first-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 ten percent (10%) of the gross amount of the dividends.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, “jouissance” shares or “jouissance” rights, mining shares, founders’ 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 the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.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 ten percent (10%) of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived and beneficially owned by the Government of the other Contracting State, including its local authorities, the Central Bank thereof or any financial institution wholly owned by the Government, or interest derived on loans guaranteed by that Government or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned State. The term “financial institution wholly owned by the Government”include in particular, in the case of China, the State Development Bank of China, the Export – Import Bank of China, the Agricultural Development Bank of China, the National Council for Social Security Fund, the Bank of China, the Construction Bank of China, the Industrial and Commercial Bank of China and the Agricultural Bank of China; and in the case of Azerbaijan, the National Bank of the Republic of Azerbaijan and the State Oil Fund of the Republic of Azerbaijan.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 governmentsecurities 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, 2 and 3 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 the Government of that State, a local authority thereof or 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.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 it arises 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 ten percent (10%) of the gross amount of the royalties.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 cinematography films, or films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial orscientific 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 is the Government of that State, a local authority thereof or a 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.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 a fixed base, may be taxed in that other State.3. Gains derived by an enterprise 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 Contracting State.4. Gains from the alienation of shares of the capital stock of a company, the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.5. Gains from the alienation of any property other than that referred to in paragraphs 1 to 4, shall be taxable only in the Contracting State of which the alienator is a resident.Article 14Independent Personal Services1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:(a) if he has a fixed base regularly available to him in the other Contracting Statefor the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State;or(b) if his stay in the other Contracting State is for a period or periods amountingto or exceeding in the aggregate 183 days in the calendar year concerned;in that case, only so much of the income as is derived from his activitiesperformed in that other State may be taxed in that other State.2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.Article 15Dependent Personal Services1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:。

国家税务总局关于印发中哈避免双重征税协定文本并请做好执行准备的通知文章属性•【制定机关】国家税务总局•【公布日期】2001.09.20•【文号】国税函[2001]715号•【施行日期】2001.09.20•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】缔结条约与参加国际公约,税收征管正文国家税务总局关于印发中哈避免双重征税协定文本并请做好执行准备的通知（国税函[2001]715号2001年9月20日）各省、自治区、直辖市和计划单列市国家税务局、地方税务局：我国政府和哈萨克斯坦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2001年9月12日由外交部部长唐家璇和哈萨克斯坦财政部部长叶辛巴耶夫分别代表各自政府在阿斯塔纳签署。

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哈萨克斯坦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哈萨克斯坦共和国政府，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）在哈萨克斯坦：1.法人所得税；2.个人所得税。

(以下简称“哈萨克斯坦税收”)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。

缔约国双方主管当局应将各自税法所做出的实质性变动，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。

附件适用税收协定目录序号国家税收协定名称1阿尔巴尼亚中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定2澳大利亚中华人民共和国政府和澳大利亚政府关于对所得避免双重征税和防止偷漏税的协定3奥地利中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定4巴林中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定5巴巴多斯中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定6比利时中华人民共和国政府和比利时王国政府对所得避免双重征税和防止偷漏税的协定7波黑中华人民共和国政府和南斯拉夫社会主义联邦共和国议会联邦执行委员会关于对所得和财产避免双重征税的协定8加拿大中华人民共和国政府和加拿大政府关于对所得避免双重征税和防止偷漏税的协定1中华人民共和国政府和克罗地亚共和国政府关于对9克罗地亚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塞浦路斯共和国政府关于对10塞浦路斯所得和财产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捷克共和国政府对所得避免11捷克双重征税和防止偷漏税的协定中华人民共和国政府和丹麦王国政府对所得避免双12丹麦重征税和防止偷漏税的协定中华人民共和国政府和阿拉伯埃及共和国政府关于13埃及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芬兰共和国政府对所得避免14芬兰双重征税和防止偷漏税的协定中华人民共和国政府和法兰西共和国政府对所得避15法国免双重征税和防止偷漏税的协定中华人民共和国政府和格鲁吉亚政府关于对所得和16格鲁吉亚财产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希腊共和国政府关于对所得17希腊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匈牙利共和国政府关于对所18匈牙利得避免双重征税和防止偷漏税的协定2中华人民共和国政府和冰岛共和国政府关于对所得19冰岛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爱尔兰政府关于对所得避免20爱尔兰双重征税和防止偷漏税的协定中华人民共和国政府和以色列国政府关于对所得和21以色列财产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日本国政府关于对所得避免22日本双重征税和防止偷漏税的协定中华人民共和国政府和哈萨克斯坦共和国政府关于23哈萨克斯坦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大韩民国政府关于对所得避24韩国免双重征税和防止偷漏税的协定中华人民共和国政府和拉脱维亚共和国政府关于对25拉脱维亚所得和财产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立陶宛共和国政府关于对所26立陶宛得和财产避免双重征税和防止偷漏税的协定中华人民共和国和卢森堡大公国关于对所得和财产27卢森堡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马来西亚政府关于对所得避28马来西亚免双重征税和防止偷漏税的协定3中华人民共和国政府和马耳他政府对所得避免双重29马耳他征税和防止偷漏税的协定中华人民共和国政府和毛里求斯共和国政府关于对30毛里求斯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荷兰王国政府对所得避免双31荷兰重征税和防止偷漏税的协定中华人民共和国政府和挪威王国政府关于对所得和32挪威财产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阿曼苏丹国政府关于对所得33阿曼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巴基斯坦伊斯兰共和国政府34巴基斯坦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波兰人民共和国政府关于对35波兰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葡萄牙共和国政府关于对所36葡萄牙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卡塔尔国政府关于对所得避37卡塔尔免双重征税和防止偷漏税的协定中华人民共和国政府和沙特阿拉伯王国政府关于对38沙特阿拉伯所得和财产避免双重征税和防止偷漏税的协定439塞尔维亚中华人民共和国政府和南斯拉夫联盟共和国联盟政府关于对所得和财产避免双重征税的协定40塞舌尔中华人民共和国政府和塞舌尔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41新加坡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42斯洛伐克中华人民共和国政府和捷克斯洛伐克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43斯洛文尼亚中华人民共和国政府和斯洛文尼亚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44泰国中华人民共和国政府和泰王国政府关于对所得避免双重征税和防止偷漏税的协定45乌克兰中华人民共和国政府和乌克兰政府关于对所得和财产避免双重征税和防止偷漏税的协定46阿联酋中华人民共和国政府和阿拉伯联合酋长国政府关于对所得避免双重征税和防止偷漏税的协定47英国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对所得和财产收益避免双重征税和防止偷漏税的协定5。

浅谈中美三个联合公报的条约性质摘要：长期以来，中美两国对于中美三个联合公报的法律性质存在着极大的争议：中国认为中美三个联合公报是有拘束力的条约，美国却否认这一点。

这种争议的结果既严重损害了中美三个联合公报的权威性，更严重阻碍了中美关系的正常发展。

根据国际条约法的基本原则和基本理论，特别是从条约的基本特征、美国国内法关于条约的定性、三个联合公报的履约情况等方面进行的深入分析表明，中美三个联合公报确定无疑是有拘束力的条约。

基于此，中国政府应该积极寻求维护中美三个联合公报权威性及其条约性质的法律对策。

关键词：中美三个联合公报；条约法；有约必守；法律后果中美关系的正常化以中美三个联合公报为基础。

中美三个联合公报分别是：中美两国于1972年2月28日发表的《中华人民共和国和美利坚合众国联合公报》、1978年12月12日发表的《中华人民共和国和美利坚合众国关于建立外交关系的联合公报》、1982年8月17日发表的《中华人民共和国和美利坚合众国联合公报》。

中美三个联合公报构成了中美关系的政治基础，成为指导两国关系发展的纲领性文件［1］。

实践已经证明，中美关系能否持续、健康、稳定地向前发展，关键在于美国能否切实有效地遵守中美三个联合公报。

但是，长期以来，美国在台湾问题、西藏问题、新疆问题、人权问题、对台武器销售等问题上不断违反中美三个联合公报的重要原则。

美国的上述行为不仅严重损害了中美三个联合公报的权威性，也严重违反了国际条约法上“有约必守”的原则，严重损害了中国的主权，更严重破坏了中美关系的健康发展。

从国际法角度分析，美国违反中美三个联合公报的重要“借口”是：否定中美三个联合公报的条约性质。

因此，从国际法角度对中美三个联合公报进行深入分析，并积极寻找应对美国错误行为的法律对策，就变得非常必要。

一、中美关于三个联合公报的条约性质争议及其后果中国对三个联合公报条约性质的认识《中华人民共和国条约集》和《中华人民共和国条约集》分别将1972年的中美《上海公报》和1978年的中美《建交公报》收录其中。