内地与香港避免双重征税协议

国家税务总局公告2018年第11号——国家税务总局关于税收协定执行若干问题的公告文章属性•【制定机关】国家税务总局•【公布日期】2018.02.09•【文号】国家税务总局公告2018年第11号•【施行日期】2018.04.01•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】税收协定正文国家税务总局公告2018年第11号国家税务总局关于税收协定执行若干问题的公告为统一和规范我国政府对外签署的避免双重征税协定（简称“税收协定”）的执行，现对税收协定中常设机构、海运和空运、演艺人员和运动员条款，以及合伙企业适用税收协定等有关事项公告如下：一、不具有法人资格的中外合作办学机构，以及中外合作办学项目中开展教育教学活动的场所构成税收协定缔约对方居民在中国的常设机构。

常设机构条款中关于劳务活动构成常设机构的表述为“在任何十二个月中连续或累计超过六个月”的，按照“在任何十二个月中连续或累计超过183天”的表述执行。

二、海运和空运条款与《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（以下简称“中新税收协定”）第八条（海运和空运）规定内容一致的，按照以下原则执行：（一）缔约国一方企业以船舶或飞机从事国际运输业务从缔约国另一方取得的收入，在缔约国另一方免予征税。

从事国际运输业务取得的收入，是指企业以船舶或飞机经营客运或货运取得的收入，以及以程租、期租形式出租船舶或以湿租形式出租飞机（包括所有设备、人员及供应)取得的租赁收入。

（二）上述第（一）项的免税规定也适用于参加合伙经营、联合经营或参加国际经营机构取得的收入。

对于多家公司联合经营国际运输业务的税务处理，应由各参股或合作企业就其分得利润分别在其所属居民国纳税。

（三）中新税收协定第八条第三款中“缔约国一方企业从附属于以船舶或飞机经营国际运输业务有关的存款中取得的利息收入”，是指缔约国双方从事国际运输业务的海运或空运企业，从对方取得的运输收入存于对方产生的利息。

精心整理1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，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（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种的法律所规定的含义，税法对有关术语的定义优先于其它法律对同一术语的定义。

5第四条居民一、在本安排中，“一方居民”一语，有以下定义：（一）在内地，是指按照内地法律，由于住所、居所、总机构所在地、实际管理机构所在地，或者其它类似的标准，在内地负有纳税别行政区以外组成而通常是在香港特别行政区进行管理或控制的其它人。

二、由于第一款的规定，同时为双方居民的个人，其身份应按以下规则确定：（一）应认为是其有永久性住所所在一方的居民；如果在双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在一方的居民；6（二）如果其重要利益中心所在一方无法确定，或者在任何一方（四）工厂；（五）作业场所；（六）矿场、油井或气井、采石场或者其它开采自然资源的场所。

三、“常设机构”一语还包括：（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，但仅以该工地、工程或活动连续六个月以上的为限；（二）一方企业直接或者通过雇员或者雇用的其它人员，在另一方为同一个项目或者相关联的项目提供的劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。

内地和香港的协议
内地和香港之间有多个协议，这些协议涵盖了许多方面的合作和交流。

以下是一些重要的协议：
1.《中华人民共和国和香港特别行政区关于建立内地与香港特
别行政区更紧密经贸关系的安排》（CEPA）：该协议于2003
年签署，旨在促进内地与香港特别行政区的经贸合作。

它包括了贸易自由化、投资便利化、服务贸易和金融合作等方面的安排。

2.《香港与内地关于建立更紧密经贸关系的安排》（CEPA II）：该协议于2004年签署，是CEPA的延续和完善。

它进
一步扩大了内地对香港特别行政区的市场开放，推动了双方的经贸合作。

3.《中华人民共和国和香港特别行政区关于建立更紧密经贸关
系的安排》（CEPA III）：该协议于2006年签署，进一步深
化了内地与香港特别行政区之间的经贸合作。

它涵盖了更多的行业和领域，包括了金融、旅游、电讯、法律等。

4.《内地与香港特别行政区关于防止双重征税和防止偷漏税的
安排》（双重征税协定）：该协议于2006年签署，旨在避免
内地和香港特别行政区之间的双重征税问题，并加强税务合作。

除了以上提到的协议外，内地和香港特别行政区还有许多其他领域的合作协议，例如教育、文化、旅游等。

这些协议有助于
加强内地与香港特别行政区之间的合作和交流，促进双方的发展和繁荣。

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的安排》有关条文解释和执行问题的通知【法规类别】税收征收管理税收优惠【发文字号】国税函[1998]381号【失效依据】国家税务总局公告2011年第2号――全文失效废止、部分条款失效废止的税收规范性文件目录【发布部门】国家税务总局【发布日期】1998.06.26【实施日期】1998.06.26【时效性】失效【效力级别】部门规范性文件国家税务总局关于《内地和香港特别行政区关于对所得避免双重征税的安排》有关条文解释和执行问题的通知（国税函〔１９９８〕３８１号１９９８年６月２６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：《内地和香港特别行政区关于对所得避免双重征税的安排》（以下简称《安排》）将于１９９８年７月１日起在内地执行。

为做好《安排》的执行工作，现就《安排》的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》是为了避免两地对同一所得的双重征税，以两地的现行税收法规为基础，协调划分两地的税收管辖权的法律规范。

在税收法规与《安排》规定不一致时，应以《安排》为准。

同时，按照通行惯例，在实际处理《安排》与税收法规的关系时，应遵循“孰优”原则，即当税收法规所规定的税收待遇优于《安排》时，可以按照税收法规处理。

二、关于香港特区居民身份的认定程序根据《安排》第六条第一款规定，在税收上，判定香港特别行政区（以下简称香港特区）居民身份可依照下列程序：（一）根据纳税人有关资料认定１．法人居民的判定判断公司、企业和其他经济组织是否为香港特区居民时，按照其办理税务登记时所填报的实际管理和控制中心的情况和办理工商登记时，由香港有关当局出具的法人证书（副本）、商业登记情况，如注册名称、业务范围等予以确认。

２．自然人居民的判定对于来内地从事受雇活动或提供劳务的香港特区个人，根据其自报居住情况、受雇或从事劳务的情况，以及在香港特区所负的纳税义务，并相应查阅其持有的身份证件、回乡证和派其来内地的公司、企业或香港特区政府有关部门开具的证明进行判断。

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。

如何避免内地或香港居民所得双重征税（How to avoid double taxation of residents in the mainland or Hongkong）In August 21, 2006, the "mainland and Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion arrangements for the" (hereinafter referred to as the "new" arrangement "") signed in Hongkong, and in January 1, 2007 and April 1st respectively in the mainland and Hongkong. This is a new tax arrangement for the comprehensive revision of the tax arrangements signed in 1998. Compared with the 1998 "arrangement", the new "arrangement" in the content of increased dividends, interest, royalties three investment income terms of use fee, and give the investors in Hongkong is better than the other agreement treatment, not only properly solve the tax problems of investment activities in the two residents, but also help improve the investors in Hongkong in places, the competitiveness of institutions; personal services and transport activities for the mainland than the provisions of the tax law, is conducive to the promotion of the mainland and Hongkong to carry out economic activities deeply. At the same time, the new "arrangement" affiliate, increase information exchange, to promote exchanges and cooperation between the two tax authorities, promote the tax management; through the improvement of the mutual agreement procedure and increase the provisions of indirect credit, the new "arrangements" as much as possible to reduce the possibility of Double Taxation, and provides a convenient and effective legal remedies for taxpayers, to better protect the legitimate rights and interests of investors in Hongkong. In addition, the new arrangement will also play a positive role in preventing taxevasion while avoiding double taxation on income.In order to understand and facilitate the implementation of the new "arrangements", the State Administration of Taxation on the "State Administration of Taxation on the mainland and the Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion arrangements > interpretation of the relevant articles and inform the implementation problem of income" (Guoshuihan [2007] No. 403, hereinafter referred to as the "No. 403") the new residents "arrangement" in identity, permanent establishment, employment income and information exchange and other issues were explained, on the new "arrangements", the implementation of unified.I. The basic principles to be grasped in the implementation of the new arrangementArticle 403 first emphasizes the implementation of the two principles of the new arrangement, namely, the principle of priority and the principle of excellence. This is also the basic principle that must be followed when we implement tax treaties (arrangements) with other countries (regions). The principle of "first order of implementation" means that the new arrangements should be given priority in the implementation of the new arrangements. The so-called "best" principle, that is, the new "arrangements" and "domestic law" which gives taxpayers the tax treatment more preferential, which will be implemented. For example, the implementation of the new enterprise income tax law, by withholding at source for non residents of negative income discount rate is 10%, than in China and some countries(regions) signed a tax agreement (arrangement) and the provisions of the tax preferential. At this point, it is no longer necessary to emphasize the priority principle of the tax agreement, while the principle of the best should be applied to lower the tax rate for taxpayers. In addition to the principle of priority and the principle of excellence, the implementation of the new arrangement must follow strict and strict principles. This is because, in order to express the central government's commitment to support Hongkong's economic development, the new arrangement contains many more favourable terms than other tax treaties. If not in accordance with the principle of rigorous and strict implementation of the new "arrangement", may lead to a new "arrangement" are two non tax residents abuse to obtain preferential treatment, weaken the new "arrangement" to promote the harmonious development of economic effect, damage between tax rights.Two, residents identificationTo enjoy the preferential treatment of the new arrangement, the premise is that the residents of the mainland or Hongkong should be tax residents (both natural and legal). Due to Hongkong's special economic status and geographic location, personnel flow is very frequent, and Hongkong constitute temporary residents of the lower threshold (in a tax year in Hongkong for more than 180 days or in two consecutive year in Hongkong for more than 300 days), therefore, No. 403 Wen stressed that determine whether a natural person constitutes a the basic principle of tax revenue in Hongkong residents should be mastered, just look at the natural person's permanent resident status which belong to the countries (regions). That is to say,a Hongkong man even constitute the other countries (regions) of the tax residents, as long as he / she has not given up the permanent resident status in Hongkong, the treatment will still enjoy the new "arrangement"; and a United States person although Hongkong constitute a temporary resident, if he / she didn't give up forever residents of American identity, to his / her duty judgment should be the implementation of Sino US tax agreement, rather than a new "arrangement".Three. Permanent establishmentWith regard to the judgment of permanent institutions, there are two typical problems in the practice of tax collection and administration of enterprises in Hongkong:(1) tax determination of materials processing business. Mainland enterprises undertake processing trade business from Hongkong enterprises,Production, supervision and management of Hongkong enterprises to participate in the processing of products in the mainland, according to the new "arrangement" according to the provisions of article fifth, Hongkong enterprises constitute a permanent establishment of the mainland, and the profits attributable to the permanent establishment of taxation. But at present, the tax authorities of the mainland for processing enterprises only in accordance with the angle calculation of income but fees for income tax, not tax on the sale of Hongkong enterprises processing products and profits; the Hongkong tax bureau for processing products sales profits according to the sales profits levied 50% of the profits tax. That is to say, thereare 50% of the sales profits, both sides do not levy taxes, there is a tax loophole. However, in accordance with Article 403, it is decided that the processing enterprise as a permanent organization has not changed the practice of levying enterprise income tax on the processing fee income of the mainland enterprises engaged in contracting and processing materials. This is mainly on account of economic policies, including a series of other factors, therefore, the processing enterprises for processing the product sales profit is temporarily not taxed in the mainland, the mainland but retained in accordance with the provisions of the "arrangements" new consolidated profit tax rights.(two) to determine the issue of the permanent institution of the provision of labour services by the employees of Hongkong enterprises or other personnel employed in the mainland. Hongkong enterprises provide services (including advisory services) for a project in the mainland, and constitute a permanent institution only for a period of twelve months or more than six months in a row. In 1998, the mainland and Hongkong signed the "arrangements", a month in Hongkong to the mainland enterprises to work one day, as to the mainland for a month, in six months time, to determine whether a permanent establishment. But, No. 403 on the new "arrangement" in the interpretation of terms that six months should be based on the company sent its employees for the first time in the mainland project implementation services of the month until the completion of service employees to leave the mainland last month as the calculation period, during this period such as 30 consecutive days without the employees engaged in service activities within the territory, the deductible for a month,according to the calculation of more than 6 months, which constitutes a permanent establishment in the mainland. This explanation makes Hongkong enterprises in the mainland constitute a service type permanent establishment of relatively loose conditions. According to the news, the mainland and Hongkong have signed the new "arrangement" of the second protocol, will determine the labor type permanent establishment of the time threshold statement from "6 months" changed to "183 days"". It can be said that such modifications have further relaxed the conditions for forming a permanent institution of labor service, but also left a larger planning space for taxpayers, and put forward new challenges to tax administration in the mainland.Four, property incomeFor the transfer of the main property is real property shares and other shares transfer gains tax conditions, No. 403 Wen stressed that the concept of "once", it is only when the stock holders of the book value of the company shares during the company had reached more than 50% of the real estate or holders of shares have the other company more than 25% of the shares, at the time of the assignment by the real estate is located or where the company tax. The specific time of new "arrangements" and the protocol of "have" not made clear, mainly in order to prevent the abuse of the new "arrangement", because in the administration practice, we encountered such a situation: a non resident shareholders holding shares of a company in China far exceeds the proportion of over 25%, but in order to avoid tax obligations bear in our country, in the transfer of shares will be made before the shareholding ratio of reduced to 24.99%. dueto China and the Republic of China in the tax agreement between a representation of property income this one does not include "once" concept, our country is unable to transfer shares gains tax. In the new arrangement of property income clause, the introduction of "once" is precisely to prevent such malicious tax planning.Five. Income from employmentAccording to the provisions of the new "arrangements", engaged in non independent personal services for Hongkong residents to meet one of the following three conditions, it shall pay individual income tax in China: one is the recipient in the tax year beginning or ending any twelve months in the mainland continuous or cumulative stay more than 183 days; two is the remuneration from the mainland residents or employers to pay on behalf of the employer; three is the remuneration by the employer on the mainland permanent body burden. Among these three conditions, the 183 day criterion is most likely to be used by taxpayers to avoid the convenient geographical and transportation conditions. Therefore, in order to strengthen this part of the income tax jurisdiction, according to international practice, and the reference is unified with other countries recently signed agreement on the mainland, the new "arrangement" to make new provisions of the judgment standard of 183 days, is the old "arrangement" in the condition of the "calendar year" to "in the tax year beginning or ending any twelve months". Calculated on the basis of this principle,Hongkong residents in the mainland for a period or a total of more than 183 days in any 12 months beginning or end of monthrespectively in the two year, in the mainland to obtain all the work in the two year of income shall be obligated to pay tax in the mainland. Although the method of cross year rolling calculation is more complicated, it can effectively prevent taxpayers from evading the tax obligations of the mainland by manipulating the retention time.Six, independent personal serviceTo engage in independent personal services of Hongkong residents, the new "arrangements" make provisions and other tax agreements: one is the reference OECD new model tax convention, cancel the terms of independent personal services specifically, by defining a new modified "arrangement" third "enterprises", allowing for performing independent personal according to the fixed services, business continuity, and other standards to determine whether it constitutes a permanent establishment. Two is no longer emphasizes professional concept, also is this article not only applies to accountants, lawyers, dentists in the so-called "professional services" of the person, but will be expanded to all individuals engaged in independent personal services, including individual industrial and commercial households. This is also a manifestation of the implementation of the new arrangements for promoting and supporting the Closer Economic Partnership Arrangement between the mainland and Hongkong (CEPA). Three, in accordance with the provisions of the permanent establishment, a resident of Hongkong who has engaged in individual personal services has a permanent establishment in the mainland, and should be taxed in accordance with the personal income tax law of the mainland (rather than the enterprise income tax law).Seven, information exchangeInformation exchange, that is, "intelligence exchange" in general tax treaties". According to the State Administration of Taxation on signing a new "arrangement" leadership, Hongkong will adhere to the word "Information" is translated into "information", and to be translated as "intelligence" is very offensive, fully embodies the attaches great importance to the protection of taxpayers' privacy. Therefore, the mainland tax information exchange and verification of Hongkong, should strictly abide by the "Regulations" of the international exchange of tax information in confidential procedures, to prevent leaks, to ensure that the two information exchange channels are blocked due to confidentiality measures ineffective. In addition, information exchange should be implemented after the new arrangements come into force. The tax information of the previous year may be exchanged between the two places, but the tax adjustment shall apply only to the next year of the effective implementation of the new arrangement.。

财经纵横香港和内地双重征税问题的探讨□黎林（厦门大学财政系福建厦门361005）摘要香港和内地实行不同的税收管辖权。

香港实行的收入来源地税收管辖权，内地实行的是居民税收管辖权和收入来源地税收管辖权。

这必然导致香港和内地之间的双重征税问题。

虽然在1998年双方签订了内地和香港之间避免双重征税的安排，但是仍然存在一些问题。

本文对此分析后提出相应的改进措施。

关键词居民税收管辖权收入来源地税收管辖权中图分类号：D922.1文献标识码：A文章编号：1009-0592(2006)10-117-02引言香港是我国重要的FDI的来源地，1990—1996年，在中国引进的外商直接投资中，50%以上来自香港；随着中国改革开放度的提高，引进其他国家和地区的FDI逐渐增多，港资所占的比例也有所下降。

据统计，到2004年，港资仍然是我国最大的FDI来源地，达到42%以上。

所以研究香港和内地之间的双重征税问题具有重要意义。

一、香港和内地之间双重征税产生的原因香港和内地之间的经贸、人员往来在税种上主要涉及所得税。

在大陆具体表现为个人所得税、外商投资企业和外国企业所得税，在香港特别行政区具体表现为利得税、薪俸税、个人入息课税。

利得税是按照每一课税年度及标准税率向每一位在香港经营任何行业、专业或商业的人士就他们在有关课税年度内所赚取或获得的应评税溢利（出售资本资产而获得的溢利除外）征收的一个税种；薪俸税是按照个别人士在香港从事任何有收益的职业和长俸（退休金）而赚取/获得的入息征收的一种税项。

个人入息课税中的入息相当于一切经营收入和利息、租金收入等的总称，其内容与内地实行的个人所得税税法中的经营盈利及个人收入的意义基本相同。

个人入息课税并不是一个税种或税项，而只是一种个人所得的课税的计算方法。

在“一国两制”的原则下，香港回归后享有高度自治以及行政、法律上独立的管辖权，包括最终裁决权。

从税收的角度，香港特别行政区拥有独立的税收体系，所以香港和内地之间的税收关系仍被视为国际税收关系。

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）。