国家税务总局关于印发中国、印度尼西亚两国政府避免双重征税协定

财政部税务总局关于执行中美避免双重征税协定若干条文解释的通知文章属性•【制定机关】国家税务总局•【公布日期】1986.12.10•【文号】[86]财税协字第033号•【施行日期】1986.12.10•【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正文财政部税务总局关于执行中美避免双重征税协定若干条文解释的通知（１９８６年１２月１０日（８６）财税协字第０３３号）各省、自治区、直辖市税务局，重庆、武汉、沈阳、大连、哈尔滨、西安、广州、青岛市税务局，加发南京市税务局，海洋石油税务局各分局：我国同美利坚合众国签订的关于对所得避免双重征税和防止偷漏税的协定（以下简称“中美税收协定”），业经财政部以（８６）财税字第３２３号文通知你局，从１９８７年１月１日起执行。

现对执行中若干条文解释明确如下：一、对于确定公司、企业和其他经济组织是否为缔约国的居民，在中美税收协定第四条第一款同时列有总机构所在地和注册所在地两个标准，这是适应双方国家法律的实际需要商定的。

在判断其是否为我国的居民时，应按照我国法律规定，只适用总机构所在地的标准；在判断其是否为美国的居民时，可以适用注册所在地的标准，凡是按美利坚合众国联邦的法律或州的法律，在美国注册的公司，可以承认其为美国的居民。

在实际执行中，鉴别其是否为美国居民，可以要其在办理税务登记时填报本企业注册地及其所依据的法律，并按照总局１９８６年９月１０日（８６）财税协字第０１５号《关于执行税收协定若干条文解释的通知》第一条的有关规定办理。

二、各地在执行“注册所在地”标准判断其为美国居民公司时，应注意以下两点：（一）对于在美国按照联邦法律或州的法律注册成为美国的居民公司，如果该公司的实际管理机构或总机构设在第三国，根据我国同第三国的税收协定，同时为第三国居民时，即该公司不应视为美国的居民享受中美税收协定待遇；（二）为了防止中美税收协定有关“注册所在地”等条款规定被滥用，如果发现有第三国的公司主要是为了享受中美税收协定优惠的目的而成为美国居民的，应将有关情况报告总局，由中美双方主管当局进行协商，不给予中美税收协定第九条、第十条和第十一条的优惠。

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国家税务总局关于我国政府和斯洛文尼亚政府避免双重征税协定
生效及执行的通知
【标 签】斯洛文尼亚政府,避免双重征税协定
【颁布单位】国家税务总局
【文 号】国税发﹝1995﹞236号
【发文日期】1995-12-22
【实施时间】1995-12-22
【 有效性 】全文有效
【税 种】税收协定
各省、自治区、直辖市和计划单列市国家税务局，地方税务局：
我国政府和斯洛文尼亚共和国政府于1995年2月13日在北京签订的关于对所得避免双重征税和防止偷漏税的协定和议定书，业经双方外交部门于1995年11月8日和1995年11月28日互致照会，确认已完成该协定和议定书生效的法律程序。

根据该协定第二十八条的规定，该协定和议定书应自1995年12月27日起生效，自1996年1月1日起执行。

一九九五年十二月二十二日。

CHINA *Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with ChinaWhereas the annexed Agreement between the Government of the Republic of India 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 on income has come into force on the 21st day of November, 1994 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 28 of the said Agreement;Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India.Notification : No. GSR 331(E), dated 5-4-1995.ANNEXUREAGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA 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 ON INCOMEThe Government of the Republic of India 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 :___________________________* See also Instruction No. 1947, dated 27-4-1998.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 political sub-divisions or 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, as well as taxes on capital appreciation.3. The existing taxes to which the Agreement shall apply are :(a)in China :(i)the individual income-tax;(ii)the income-tax for enterprises with foreign investment and foreign enterprises;(iii)the local income-tax;(hereinafter referred to as "Chinese Tax").(b)in India;the income-tax including any surcharge thereon;(hereinafter referred to as "Indian Tax").4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature ofthis Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States 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 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 in geographical sense means all theterritory of the People's Republic of China, 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 hassovereign rights of exploration for any exploitation of resources of the sea-bed and its sub-soil andsuperjacent water resources in accordance with international law;(b)the term "India" means the territory of the Republic of India and includes the territorial sea and airspaceabove it, as well as any other maritime zone in which India has sovereign rights, other rights andjurisdictions, according to the Indian law and in accordance with international law;(c)the terms "a Contracting State" and "the other Contracting State" mean China or India as the contextrequires;(d)the term "tax" means Chinese tax or Indian tax, as the context requires;(e)the term "person" includes an individual, a company and any other entity which is treated as a taxable unitunder the taxation laws in force in the respective Contracting States;(f)the term "company" means any body corporate or any entity which is treated as a body corporate for taxpurposes;(g)the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean,respectively, and enterprise carried on by a resident of a Contracting State and an enterprise carried on by aresident of the other Contracting State;(h)the term "nationals" means any individual possessing the nationality of a Contracting State and any legalperson, partnership or association deriving its status from the laws in force in the Contracting State;(i)the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which is aresident of a Contracting State, except when the ship or aircraft is operated solely between places in the otherContracting 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 India, the Central Government in the Ministry of Finance(Department of Revenue) or their authorized representative.2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.ARTICLE 4RESIDENT1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.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 of the Contracting State in which he has a permanent home available tohim; if he has a permanent home available to him in both Contracting States, he shall be deemed to be aresident of the Contracting State with which his personal and economic relations are closer (centre of vitalinterests);(b)If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanenthome available to him in either Contracting State, he shall be deemed to be a resident of the State in whichhe has an habitual abode;(c)If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be aresident of the Contracting State of which he is a national;(d)If he is a national of both Contracting States or of neither of them, the competent authorities of theContracting 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 of the Contracting State in which its head office is situated.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;(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;(g) a warehouse, in relation to a person providing storage facilities for others;(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;(i)an installation or structure used for the exploration or exploitation of natural resources, but only if so used fora period of more than 183 days;(j) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any)continue for a period of more than 183 days;(k)the furnishing of services other than technical services as defined in Article 12 (Royalties and Fees for Technical Services), by an enterprise of a Contracting State through employees or other personnel in theother Contracting State, but only if activities of that nature continue within that other Contracting State for aperiod or periods aggregating more than 183 days.3. 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 belongingto the enterprise;(b)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose ofstorage, display or delivery;(c)the maintenance of a sock of goods or merchandise belonging to the enterprise solely for the purpose ofprocessing by another enterprise;(d)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise orof collecting information, for the enterprise;(e)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, anyother activity of a preparatory or auxiliary character.4. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom the provisions of paragraph 5 apply - 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 theenterprise, unless the activities of such person are limited to those mentioned in paragraph 3 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.5. 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 Contracting 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, he will not be considered an agent of an independent status within the meaning of this paragraph.6. 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 situated in the other Contracting State may be taxed in that other Contracting 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 Contracting State unless the enterprise carries 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 Contracting State but only so much of them as is directly or indirectly attributable to that permanent establishment.The provisions of this paragraph shall, however, not apply if the enterprise proves that the above activities could not have been undertaken by the permanent establishment or have no relation with the 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 isa permanent establishment.3. Insofar as the tax law of a Contracting State provides with respect to a specific business activity that the profits to be attributed to a permanent establishment are to be determined on the basis of a deemed profit, nothing in paragraph 2 shall preclude that Contracting State from applying those provisions of its law, provided that the result is in accordance with the principles contained in this Article.4. In determining the profits of a permanent establishment, there shall be allowed as deduction 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 Contracting State in which the permanent establishment is situated or elsewhere in accordance with the provisions of tax law of that Contracting State.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 paragraphs 1 to 5, 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 which is a resident of a Contracting State from the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in that Contracting State.2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall mean profits derived by an enterprise described in paragraph 1 from the transportation by sea or air respectively of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of ships or aircraft including :(a)the sale of tickets for such transportation ;(b)the rental of ships or aircraft connected with such transportation; and(c)income from use, maintenance, or rental of containers (including trailers, barges, and related equipment forthe transport of containers) operated in international traffic.3. For the purposes of this Article, interest on funds directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits described in this Article, and the provisions of Article 11 (interest) shall not apply in relation to such interest.4. The provisions of paragraph 1 shall also apply to profits from the participation in a 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 the management, control or capital ofan 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 aContracting 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 the 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 Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting 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 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 Contracting 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 Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of 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 either Contracting State independent personal services from a fixedbase 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 Contracting 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 Contracting 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 Contracting 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 Contracting 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 Contracting State.2.However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State, a political sub-division, a local authority and the Central Bank thereof or any financial institution wholly owned by that Government, or by any other resident of that other Contracting State with respect to debt claims indirectly financed by the Government of that other Contracting State, a political sub-division, a local authority, and the Central Bank thereof or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned Contracting State.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 Contracting 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 Contracting State, a political sub-division, a local authority thereof or a resident of that Contracting 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 Contracting 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 12ROYALTIES AND FEES FOR TECHNICAL SERVICES1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.2. However, such royalties or fees for technical services may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services.3. The term "royalties" as used in this Article means payment 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 and 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 or scientific equipment, or for information concerning industrial, commercial or scientific experience.4. The term "fees for technical services" as used in this Article means any payment for the provision of services of managerial, technical or consultancy nature by a resident of a Contracting State in the other Contracting State, but does not include payment for activities mentioned in paragraph 2(k) of Article 5 and Article 15 of the Agreement.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for the technical services 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.6. Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a political sub-division, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties or fees for technical services, 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 or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the Contracting 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 royalties or fees for technical services, 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 Contracting State.2.Gains from the alienation of movable property forming part of 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 together with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State.3. Gains 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 the Contracting State of which the alienator is a resident.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 the preceding paragraphs of this Article, arising in a Contracting State, may be taxed in that Contracting State.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 Contracting State except in one of 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 State for the purpose of performinghis activities; in that case, only so much of the income as is attributable to that fixed base may be taxed inthat other Contracting State;(b)if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in thetaxable year concerned; in that case, only so much of the income as is derived from his activities performedin that other Contracting State may be taxed in that other Contracting 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.。

国家税务总局关于我国政府和拉脱维亚共和国政府避免双重征税协定生效
的通知
正文：
---------------------------------------------------------------------------------------------------------------------------------------------------- 国家税务总局关于我国政府和拉脱维亚共和国
政府避免双重征税协定生效的通知
（１９９７年４月８日国税发［１９９７］５１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：
我国政府和拉脱维亚共和国政府于１９９６年６月７日在拉脱维亚首都里加签订的《中华人民共和国和拉脱维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》及议定书，业经拉脱维亚政府和我国政府外交部门分别于１９９６年１１月２１日和１９９７年１月２７日互致照会，确认双方已完成该协定及议定书生效的法律程序。

根据该协定第３０条的规定，该协定及议定书应自１９９７年１月２７日起生效，并于１９９８年１月１日起执行。

上述协定文本，我局已于１９９６年７月１日以国税函［１９９６］４０４号文印发给你们，请依照执行。

抄送：国务院法制局，国家计委（办公厅），外交部（条法司、欧亚司），外经贸部（条法司、外资司）——结束——。

国家税务总局公告[2011]第19号国家税务总局公告[2011]第19号国家税务总局关于执行中英等双边税收协定技术服务费条款有关问题的公告2011年第19号成文日期：2011-03-16根据《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对所得和财产收益相互避免双重征税和防止偷漏税的协定》（以下称中英税收协定）第十三条、《中华人民共和国政府和巴基斯坦伊斯兰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》（以下称中巴税收协定）第十三条和《中华人民共和国政府和印度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》（以下称中印税收协定）第十二条（以下称所涉及税收协定技术服务费条款）规定，来自于英国、巴基斯坦或印度（以下称所涉及税收协定缔约对方）的税收居民取得发生在中国境内的技术服务费，中国可以对该技术服务费征收不超过限定比例（中英税收协定为7%，中巴税收协定为12.5%，中印税收协定为10%）的所得税。

现将执行该规定的有关问题公告如下：一、所涉及税收协定技术服务费条款已经明确规定技术服务费发生地认定标准的（如中英税收协定和中印税收协定），按所涉及税收协定规定确定技术服务费发生地；所涉及税收协定未作明确的，按中国国内有关规定（含企业所得税法和个人所得税法）确定技术服务费发生地。

二、《国家税务局关于执行中巴避免双重征税协定有关条文解释的通知》（国税函发[1990]142号）、《国家税务局关于中英税收协定若干条款解释的通知》（国税函发[1990]1097号）和《国家税务总局关于中印两国政府避免双重征税协定若干条文解释与执行的通知》（国税发[1994]257号）仅明确在所涉及税收协定下中国所拥有征税权的理解和解释，未对纳税人在中国的实际纳税义务做出规定。

对于所涉及税收协定缔约对方税收居民取得发生在中国的技术服务费，应分别以下情形，结合所涉及税收协定和中国国内有关规定判定纳税义务：（一）据以取得技术服务费的劳务按照中国国内有关规定属于发生在中国境内，且按照所涉及税收协定规定构成在中国境内的常设机构或固定基地，对与发生在中国境内劳务相关的技术服务费，应按照中国国内有关规定缴纳企业所得税或个人所得税。

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正文：---------------------------------------------------------------------------------------------------------------------------------------------------- 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。

国家税务总局关于印发中尼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
文章属性
•【制定机关】国家税务总局
•【公布日期】2001.06.08
•【文号】国税函[2001]407号
•【施行日期】2001.06.08
•【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
正文
国家税务总局关于印发中尼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〔２００１〕４０７号２００１年６月８
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：
我国政府和尼泊尔王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５月１４日在加德满都正式签署。

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尼泊尔王国政府关于对所得避免双重征税和防止偷漏税的协定
c31492--020312ccj。

国家税务总局关于税收协定执行若干问题的公告【法规类别】税收综合规定【发文字号】国家税务总局公告2018年第11号【发布部门】国家税务总局【发布日期】2018.02.09【实施日期】2018.04.01【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税收协定执行若干问题的公告（国家税务总局公告2018年第11号）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。

该利息不适用中新税收协定第十一条（利息）的规定，应视为国际运输业务附带发生的收入，在来源国免予征税。

乐税智库文档财税法规策划 乐税网国家税务总局关于印发中国和大韩两国政府避免双重征税协定文本的通知（韩国）【标 签】中国和大韩两国政府,避免双重征税协定文本【颁布单位】国家税务总局【文 号】国税发﹝1994﹞98号【发文日期】1994-03-28【实施时间】1994-03-28【 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： 我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，业于今年三月二十八日在北京正式签署。

该协定还有待于缔约国双方完成法律程序后生效执行。

现将协定及议定书文本印发你局，请做好执行前的准备工作。

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(韩国) 中华人民共和国政府和大韩民国政府，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、本协定适用的现行税种是： （一）在中华人民共和国： 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）在大韩国民国： 1．所得税； 2．公司税； 3．居民税。

（以下简称“韩国税收”） 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第三款所列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；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域； （二）“韩国”一语是指大韩国民国；用于地理概念时，是指实施有关韩国税收法律的所有大韩民国领土，包括领海，以及根据国际法，大韩民国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域； （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者韩国； （四）“税收”一语按照上下文，是指中国税收或者韩国税收； （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．所有具有缔约国一方国籍的个人； 2．所有按照缔约国一方现行法律，取得其地位的法人、合伙企业和团体； （九）“国际运输”一语是指在缔约国一方设有总机构或实际管理机构的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： 1．在中国方面，是指国家税务总局或其授权的代表； 2．在韩国方面，是指财务部长或其授权的代表。

避免双重征税和防止偷漏税的协定双重征税是指在国际贸易中，由于两个或多个国家的税收制度之间存在冲突，导致同一项所得或财产被多次征税的情况。

为了解决这个问题，并防止税收的偷漏，各国之间通常会签订避免双重征税和防止偷漏税的协定。

什么是双重征税和偷漏税？双重征税指的是同一项所得或财产在不同国家被征税的现象。

在国际贸易中，企业常常涉及到多个国家的经营活动，包括跨国投资、跨境利润转移等。

由于各国的税法和税率存在差异，如果没有相应的协定进行规范，就会出现同一项所得或财产在不同国家被多次征税的情况，给企业造成不必要的负担。

偷漏税（也称为避税）指的是企业或个人通过各种手段，规避纳税义务，以减少或避免缴纳税款。

这些手段包括利用税收制度的漏洞、转移利润至低税率地区、模拟交易等。

偷漏税的存在，不仅损害了各国的财政收入，也损害了税收公平和竞争的公平性。

避免双重征税和防止偷漏税的协定是什么？避免双重征税和防止偷漏税的协定，是由各国税收管理部门签署的协议，旨在消除双重征税和防止税收的偷漏。

这些协定包括双重征税协定（Double Taxation Agreement，DTA）和税收信息交换协定（Tax Information Exchange Agreement，TIEA）等。

双重征税协定规定了两个国家之间对于所得和财产征税的权力划分，以避免同一项所得或财产在不同国家被多次征税。

根据协定的规定，企业和个人可以享受一些优惠，例如减免税款、避免交叉征税、税收抵免等。

这样，企业和个人就能够避免因双重征税而带来的重复负担，促进国际贸易和投资的发展。

税收信息交换协定则是为了防止税收的偷漏而签署的协定。

根据这些协定的规定，各国税务机关有义务向对方提供有关储蓄利息、股息、特许权使用费等方面的信息。

这样一来，各国就能够更好地合作，减少企业和个人逃避纳税的行为，增加税收的透明度和公平性。

双重征税和偷漏税对企业和国家的影响双重征税的存在给企业带来了不便和额外的负担。