Circular on Issues Relevant to the Interpretation and Implementation of Relevant Articles of the «Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income»

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

This circular implements the .

Clp Reference: 1200/07.04.04 Promulgated: 2007-04-04

(Issued by the State Administration of Taxation on April 4 2007.)

(国家税务总局于二零零七年四月四日发布。)

Guo Shui Han [2007] No.403

国税函 [2007] 403号

Offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans:

各省、自治区、直辖市和计划单列市国家税务局、地方税务局:

On August 21 2006, the mainland of China and the Hong Kong Special Administrative Region formally executed the Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Arrangement). The Arrangement was implemented in the mainland of China from January 1 2007. With a view to duly implementing the Arrangement, we hereby clarify issues, such as the interpretation of relevant articles as follows:

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:

1. Relationship between the Arrangement and Tax Regulations

一、 关于《安排》与税收法规的关系

The Arrangement is a legal standard for coordinating and demarcating the tax jurisdiction of the two areas and jointly applies to taxpayers in both areas. In the event of a discrepancy between tax regulations and the Arrangement, the Arrangement shall prevail. However, if treatment specified in tax regulations is more preferential than that in the Arrangement, matters may be handled in accordance with the tax regulations.

     《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。

2. Date of Implementation of the Arrangement

二、 关于《安排》的执行时间

The Arrangement was implemented in the mainland of China from January 1 2007 and applies to income derived by taxpayers after January 1 2007. Where the Arrangement applies to a resident enterprise or individual and determination of a tax obligation is based on duration of stay, counting thereof shall commence from January 1 2007.

     《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。

3. Concerning Article 4, Resident

三、 关于第四条居民

(1) Definition and determination of resident

(一) 居民的定义及判定

The definition of the term "resident" in this Article is determined based on the laws of each of the Parties. The issue of whether a person is a local resident shall be determined by either Party itself.

     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。

(2) For the purposes of Item (2) of the first paragraph of Article 4, in the Hong Kong Special Administrative Region, the term "resident" means:

(二) 第四条第一款(二)项,在香港特别行政区,居民是指:

(a) an individual who is normally resident in the Hong Kong Special Administrative Region, namely, an individual who has a permanent domicile in Hong Kong where he/she and his/her family live and reside;

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;

(b) an individual who in any tax year has stayed in the Hong Kong Special Administrative Region for more than 180 days or who, in two consecutive tax years (one of which is the relevant tax year), has stayed in Hong Kong for more than 300 days, i.e. an individual who works and resides temporarily in Hong Kong; or

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;

(c) a Hong Kong resident with legal personality, which means an incorporated company established in Hong Kong (including companies with corporate status); or an incorporated company established outside of Hong Kong but whose normal actual management or control centre is located in Hong Kong, i.e. management of its overall day-to-day business operations, or implementation of management decisions or formulation of management decisions by the Board, etc., occurs in Hong Kong (e.g. if a branch of a foreign bank in Hong Kong is not responsible for the management of, and decision making on, the entirety of the foreign bank's operations, it shall not be deemed a Hong Kong resident eligible for treatment under the Arrangement).

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)。

(3) Issue of Satisfaction of Resident Conditions and Eligibility for Treatment under the Arrangement

(三) 符合居民条件享受《安排》待遇问题

If a resident individual normally resident in Hong Kong as mentioned in Item (1) above relocates to another country or region to work and, although considered a tax resident of such country or region pursuant to the provisions on residence criteria of the laws of such country or region, if, pursuant to the laws of Hong Kong, he/she remains a permanent resident of Hong Kong due to his/her permanent domicile being in Hong Kong or for other such reason, he/she shall remain eligible for treatment under the Arrangement.

     上述1项所述通常居于香港的居民个人如到其它国家或地区工作,虽然会按照工作所在国或地区法律关于居民标准的规定,构成该国家或地区税收居民,但如其按香港法律规定由于其永久性住所在香港等原因仍是香港永久性居民,仍应享受《安排》待遇。

When an individual temporarily resident in Hong Kong as specified in Item (2) above derives income from, or incurs a tax obligation in, the mainland of China, the agreement (or arrangement) relevant to the place of which he/she is a permanent resident shall apply. Namely, if he/she is only a temporary resident of Hong Kong while being a permanent resident of another country or region, the tax agreement between China and that other country or region shall apply to him/her. If no tax agreement exists between China and that other country or region, the provisions of domestic laws shall apply.

     上述2项所述临时居住于香港的个人在内地取得所得或发生纳税义务时,应按其作为永久性居民所属地执行相关协议(安排)。即,如其仅为香港临时居民,同时也是其它国家或地区永久性居民,则应对其执行中国与该其它国家或地区间税收协议;如中国与该其它国家或地区间没有税收协议,则执行国内法的规定。

Where a Hong Kong resident requests treatment under the Arrangement, particularly when a resident who is deemed a resident individual of another country (or region) or a resident with legal personality established in a place other than Hong Kong is involved, the provisions of the Agreement shall be applied prudently. If his/her/its residential status cannot be clearly determined, the competent tax authority at the county level or above shall issue such resident a Letter Requesting Issuance of a Proof of Residence by the Competent Tax Authority of the Hong Kong Special Administrative Region, on the strength of which the taxpayer shall apply to the Internal Revenue Department of Hong Kong to issue him/her/it a proof of residence in Hong Kong (the application form for which is attached hereto) or submit information to the State Administration of Taxation for examination.

     对要求享受《安排》待遇的香港居民,尤其是涉及构成其它国家(地区)居民个人或在香港以外地区成立的居民法人,应慎重执行《安排》规定。对其居民身份判定不清的由县以上主管税务机关向上述居民开具《关于请香港特别行政区税务主管当局出具居民身份证明的函》,由纳税人据此向香港税务局申请为其开具香港居民身份证明(身份证明表样附后),或将情况报送税务总局审定。

4. Concerning Article 5, Permanent Establishment

四、 关于第五条常设机构

(1) For the purposes of the first paragraph of Article 5, the term "permanent establishment" means a fixed place of business from which an enterprise carries on all or part of its business. A fixed place of business does not only mean fixed places of business, such as offices and branches of enterprises of one Party that are registered, established and engage in business activities in the territory of the other Party, but also includes offices or other similar office facilities used for the purpose of providing long-term services to enterprises in the territory of the other Party. Such provision shall not affect the implementation of the other provisions of this Article.

(一) 第五条第一款,“常设机构”是指企业进行全部或部分营业的固定营业场所,其中固定营业场所不仅指一方企业在另一方从事经营活动经登记注册设立的办事处、分支机构等固定场所,也包括由于为另一方企业提供长期服务而使用的办公室或其它类似的办公设施等。该规定不影响本条其它款项规定的执行。

(2) Issue of determining the constitution of a permanent establishment by virtue of the furnishing of services by an enterprise of one Party through employees or other personnel engaged by the enterprise in the territory of the other Party, as specified in Item (2) of the third paragraph

(二) 关于第三款(二)项,判定一方企业通过雇员或者雇用的其它人员在另一方提供的劳务活动构成常设机构问题。

As the provision that "an enterprise of one Party assigns employees to the territory of the other Party to engage in service activities for more than 6 more months in succession or in the aggregate in any 12 months" in this Article only mentions "months" as the unit of calculation, in the course of implementation, the specific number of days may be ignored. In order to facilitate operation, the calculation of the aforementioned months shall, for the time being, be understood as follows:

     由于条款“一方企业派其雇员到另一方从事劳务活动在任何12个月中连续或累计超过6个月”的规定中仅提及“月”为计算单位,执行中可不考虑具体天数。为便于操作,对上述月份的计算暂按以下方法掌握:

If a Hong Kong enterprise provides services (including consultancy services) for a certain project in the mainland of China, the month during which the employees assigned by the enterprise to implement the service project first arrive in the mainland of China to the month when the service project is completed and the employees finally leave the mainland of China shall be the calculation period. If, during that period, no employees are in the mainland of China engaging in service activities for 30 days in succession, a month may be subtracted from the aforementioned period. If, calculated in this manner, six months is exceeded, a permanent establishment in the mainland of China shall be deemed to be constituted. If a service project exceeds 12 months, any 12-month period calculated based on the employees' arrival month or departure month during the entire duration of the project shall be the calculation period.

     即香港企业为内地某项目提供服务(包括咨询服务),以该企业派其雇员为实施服务项目第一次抵达内地的月份起直到完成服务项目雇员最后离开内地的月份作为计算期间,在此期间如连续30天没有雇员在境内从事服务活动,可扣除一个月,按此计算超过6个月的,即为在内地构成常设机构。对超过12个月的服务项目,应以雇员在该项目总延续期间中任何抵达月份或离开月份推算的12个月为一个计算期间。

(3) Tax determination in connection with the processing of supplied materials

(三) 关于“来料加工”业务的纳税判定?

If an enterprise in the mainland of China undertakes a processing trade arrangement for a Hong Kong enterprise and the Hong Kong enterprise participates in the production, supervision, management or sale of the processed products in the mainland of China, the Hong Kong enterprise may, pursuant to Article 5 of the Arrangement, be deemed to constitute a permanent establishment in the mainland of China, and tax shall be levied on the profits accruing to such permanent establishment. However, this provision does not modify the current actual method in the mainland of China of levying enterprise income tax based on the processing fee revenues obtained by the aforementioned mainland enterprise in undertaking the processing of the supplied materials.

     内地企业从香港企业承接加工贸易业务,香港企业在内地参与加工产品的生产、监督、管理或销售,按照《安排》第五条规定,可视该香港企业构成了内地的常设机构,并应对归属于该常设机构的利润征税。但此规定尚未改变目前内地对承揽“来料加工”的上述内地企业按其取得的加工费收入征收企业所得税的实际做法。

5. Concerning Article 9, Associated Enterprises

五、 关于第九条联属企业

Implementation of this provision involves the determination of, and tax administration in respect of, associated enterprises, and when handling the special relationship between the payer and the beneficial owner as mentioned in the seventh paragraph of Article 11, Interest, and the sixth paragraph of Article 12, Royalties that involves a tax adjustment, matters shall be handled in accordance with domestic laws and relevant provisions.

     执行此条规定涉及对联属企业的认定及税务管理,以及在执行第十一条利息第七款及第十二条特许权使用费第六款提及的支付款项人与受益所有人之间有特殊关系,并涉及纳税调整时,应按国内法及有关规定执行。

6. Concerning Article 11, Interest

六、 关于第十一条利息

Pursuant to the provisions of Article 11, Interest, of the Arrangement, Hong Kong residents, regardless of whether they are enterprises or individuals, shall pay income tax on interest income derived from the mainland of China at a tax rate of 7%. In order to prevent abuse of the Arrangement, individuals who are at once deemed temporary residents of Hong Kong and permanent residents of a third party and resident individuals of Hong Kong who have lost their permanent residence status in Hong Kong and become a resident of a third party are not eligible for treatment under the Arrangement.

     根据《安排》第十一条利息条款规定,香港居民无论是企业还是个人从内地取得的利息收入,按7%税率在内地交纳利息所得税。为防止对《安排》的滥用,对构成香港临时居民,但同时仍为第三方永久性居民的,或香港居民个人已失去其香港永久性居民身份,成为第三方居民的,不享受《安排》待遇。

For savings deposit interest derived from the mainland of China, a resident individual of Hong Kong may carry out the procedures to enjoy the preferential treatment under the Arrangement directly with the savings institution on the strength of a valid document such as his/her ID card, home return permit or proof issued by the Internal Revenue Department of Hong Kong. The specific levy procedure shall continue to be carried out in accordance with the State Administration of Taxation, Circular on Issues Relevant to Individual Income Tax on the Interest Income that Foreign Nationals and Residents of Hong Kong, Macao and Taiwan Derive from Savings Deposits (Guo Shui Fa [1999] No.201).

     对香港居民个人从内地取得的储蓄存款利息可凭其身份证、回乡证或香港税务局开具的证明等有效证件直接向储蓄机构办理享受《安排》优惠待遇手续。具体征税程序仍按《国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得个人所得税有关问题的通知》(国税发〔1999〕201号)执行。

For other forms of interest income derived from the mainland of China by a resident individual or legal person of Hong Kong, his/her/its withholding agent may apply on the strength of the relevant documentation (proof of resident status, the contract giving rise to the interest income, etc.) for the preferential treatment under the Arrangement to the tax authority of the place where the interest was derived. The local tax authority shall carry out the relevant tax levy matters based on the tax rate specified in the Arrangement.

     对香港居民个人或法人从内地取得的其它形式的利息收入,可由其扣缴义务人凭相关数据(居民身份证明、产生利息收入的合同等相关数据),向利息发生地税务机关申请享受《安排》优惠待遇,当地税务机关按《安排》规定税率办理相关征税事宜。

7. Concerning Article 13, Capital Gains

七、 关于第十三条财产收益

(1) Gains derived from the transfer of shares in a company the property of which comprises mainly immovable property

(一) 转让主要财产为不动产所组成的公司股份取得的收益

In the fourth paragraph of Article 13 and in Article 2 of the Protocol concerning gains derived from transferring company shares, if a company's property mainly comprises immovable property, the word "mainly" in the provision specifying that the Party in whose territory the immovable property is located has the right to levy tax means, pursuant to the Protocol, not less than 50%. For the time being, such provision shall be understood as meaning that immovable property accounted for at least 50% of the company's booked assets at one point during the time the shareholder held the company's shares and shall be implemented in such light.

     第十三条第四款及议定书第二条,关于转让公司股份取得的收益,如该公司的财产主要由不动产所组成,则该不动产所在方拥有征税权的规定中“主要”一词,根据议定书的规定为50%以上。对该规定暂按该股份持有人持有公司股份期间公司账面资产曾经达到50%以上为不动产理解及执行。

(2) Gains derived from the transfer of shares of other companies

(二) 转让其它公司股份取得的收益

In the fifth paragraph of Article 13 concerning gains derived from the transfer of company shares, if the shares are equal to not less than 25% of the equity of a resident company in the territory of one Party, the following principle shall, for the time being, be followed when understanding the provisions of that Party in accordance with which tax may be levied: if a Hong Kong resident once held at least 25% of the shares of a mainland company, when he/she derives gains from the transfer of all or part thereof, the mainland of China shall have the have the right to levy taxes thereon.

     第十三条第五款,关于转让公司股份取得的收益,该项股份又相当于一方居民公司至少25%的股权时,可以在该一方征税的规定,执行时暂按以下原则掌握:即如香港居民曾经拥有内地公司25%以上的股份,当其将该项股份全部或部分转让并取得收益时,内地拥有征税权。

(3) Notwithstanding the foregoing, the Parties may, through negotiations, separately determine a specific time limit for the term "at one point".

(三) 虽有上述规定,双方可以通过磋商对“曾经”另行商定具体时限。

8. Concerning Article 14, Income from Employment

八、 关于第十四条受雇所得

The term "income from employment" means the income that a non-independent individual derives from the provision of services. Item (1) of the second paragraph of this Article revises the original phrase in the Arrangement, which read "stays for not more than 183 days in succession or in the aggregate during the relevant tax year" to read "stays for not more than 183 days in succession or in the aggregate in any 12-month period commencing or ending in the relevant tax year" and, for the time being, this provision shall be interpreted and implemented as follows:

     受雇所得是指非独立个人劳务所得。本条第二款(一)项将原安排的“在有关纳税年度停留连续或累计不超过183天”改为“在有关纳税年度开始或终了的任何十二个月停留连续或累计不超过183天”,对此项规定暂按以下解释执行:

(1) The phrase "stays for not more than 183 days in succession or in the aggregate in any 12-month period commencing or ending in the relevant tax year" means stays for not more than 183 days in succession or in the aggregate in a 12-month period counting forward from the month in which any entry date fell or backward from the month in which any departure date fell.

(一) “在有关纳税年度开始或终了的任何十二个月停留连续或累计不超过183天”一语,是指以任何入境日所在月份往后计算的每12个月或以任何离境日所在月份往前计算的12个月中停留连续或累计不超过183天。

Calculating based on the foregoing principle, if a resident individual of Hong Kong stays for more than 183 days in succession or in the aggregate in a 12-month period and the beginning month and ending month fall in two different tax years, he/she shall be liable for tax obligations for all the income he/she derived during all the working months in the mainland of China during the two tax years.

     按上述原则计算,香港居民个人在内地停留连续或累计超过183天的12个月的开始或终了月份分别处于两个年度的,在两个年度中其内地的所有工作月份取得的所得均应在内地负有纳税义务。

For example, if an individual from Hong Kong engages in employment activities in the mainland of China in February, April, November and December of 2007 and March, April, May, October and December of 2008 and during the period between November 2007 and October 2008 he/she stayed more than 183 days, he/she shall be liable for taxes for all the months he/she stayed in the mainland of China in the tax years in which the period between November 2007 and October 2008 falls and during which period his/her stay reached 183 days, namely the 2007 and 2008 tax years, i.e. this includes both the months he/she stayed in the mainland of China during the 12- month period between November 2007 and October 2008 as well as February and April of 2007 and December of 2008, months that also fell in the tax years during which the 12-month period fell.

     例如:某香港个人分别在2007年度的2月、4月、11月、12月和2008年度的3月、4月、5月、10月、12月来内地从事受雇活动,其中2007年11月至2008年10月期间停留超过了183天,应对该受雇人员按其达到183天停留期的2007年11月和2008年10月所在的纳税年度即2007年和2008年度所有在内地停留的月份征税,即:既包括2007年11月至2008年10月的12个月期间的停留月份,也包括此12个月期间所在年度2007年的2月、4月和2008年的12月。

(2) The actual determination of tax obligations and calculation of taxable income may be accomplished as follows:

(二) 具体操作确定纳税义务和计算应税所得时,可按以下步骤进行:

(a) during the time limits for tax filings or from the departure dates of the relevant individual, count backwards 12 months and determine whether that individual stayed for 183 days in succession or in the aggregate during those 12 months, and if the 183 days is reached, he/she shall be determined to have tax obligations for all his/her months worked in the mainland of China during the relevant one or two tax years;

1.   在有关个人每次申报纳税期限内或离境日时,往回推算12个月,并计算在此12个月中该个人停留连续或累计是否达到183天,对达到183天所涉及的一个或两个年度中在内地的工作月份均应确定负有纳税义务。

(b) when actually calculating the taxable income for the relevant months and determining the applicable formula, the method and formula specified in the State Administration of Taxation, Circular on Issues Relevant to the Implementation of Tax Agreements and the Individual Income Tax Law (Guo Shui Fa [2004] No.97) shall continue to apply.

2.   具体计算有关月份的应纳税所得额及适用公式时,仍按《国家税务总局关于执行税收协议和个人所得税法有关问题的通知》(国税发〔2004〕97号)规定的方法和计算公式执行。

9. Provision of Services by Independent Individuals

九、 关于独立个人劳务活动

The definition of the term "enterprise" in Article 3 of the Arrangement includes entities with legal personality and individuals and the definition of the term "business" includes the business activities of entities with legal personality and individuals. Accordingly, the Arrangement does not set out separate provisions for the provision of services by independent individuals. The tax obligations of independent individuals who provide services may be determined based on the provisions concerning permanent establishments. If a Hong Kong resident engages in business activities in the mainland of China in his/her capacity as an independent individual and, in accordance with the provisions concerning permanent establishments, he/she fulfills the criteria for constituting a permanent establishment, his/her income derived from the mainland of China in his/her capacity as an independent individual shall be handled in accordance with the relevant provisions of the Individual Income Tax Law.

     《安排》第三条对“企业”的定义包括了法人实体和个人,对“经营”的定义包括了法人实体和个人的经营活动。因此,《安排》中不再单列独立个人劳务条款。对独立个人劳务活动,可根据常设机构条款规定判定纳税义务。如香港居民以独立个人身份在内地从事经营活动,按常设机构条款规定符合构成常设机构标准的,对该香港居民以独立个人身份在内地取得的所得按个人所得税法有关规定处理。

10. Concerning Article 21, Methods for Elimination of Double Taxation

十、 关于第二十一条消除双重征税方法

The Arrangement adds a third paragraph on indirect deduction, which refers to a company that is a resident of one Party conducting investment activities in the territory of the other Party. If the shares in the company in the territory of the other Party invested in total not less than 10%, the dividends derived from that company shall be deductible from the enterprise income tax liability in the territory of the other Party.

     《安排》增加了第三款关于间接抵免的规定,指一方居民公司到另一方进行投资活动,如在另一方的公司投资股份不少于10%时,对从该公司取得的股息在另一方所负担的企业所得税给予抵免。

11. Concerning Article 23, Consultation Procedure

十一、   关于第二十三条协商程序

Pursuant to the first paragraph, if a taxpayer is of the opinion that a measure taken or to be taken by a Party or both Parties has resulted or will result in taxes not complying with the Arrangement being levied on him/her, he/she may ignore the remedies available under the internal laws of the Parties and directly submit the facts of the case to the competent authority of the place where he/she is a resident (which must be done within three years). If an objection occurs when a tax authority at any level is applying the Arrangement and it needs to contact and negotiate with the Hong Kong tax authority, it shall report the same to the State Administration of Taxation, and the matter shall be resolved through consultations between the State Administration of Taxation and the Internal Revenue Department of Hong Kong.

     根据第一款规定,当纳税人认为一方或者双方所采取的措施,导致或将导致对其不符合本《安排》规定的征税,可以不考虑各自内部法律的补救办法,直接将案情提交本人为其居民的主管当局(但必须在三年内提出)。各级税务机关在执行《安排》时发生异议,需与香港税务当局联系交涉的,应上报税务总局,统一由税务总局与香港税务局协商解决。

12. Concerning Article 24, Exchange of Information

十二、   关于第二十四条信息交换

Once the Arrangement has been implemented, the tax authorities of the Parties may engage in information exchanges. The information for which an exchange request is made may be information on taxpayers for the year prior to commencement of implementation of the Arrangement, provided that such information is applicable to taxation in tax years following the implementation of the Arrangement.

     《安排》执行后,双方税务当局即可开展信息交换工作。要求交换的信息可以是纳税人发生于《安排》开始执行以前年度的信息。但该信息应适用于《安排》执行后纳税年度的税收。

13. Concerning Article 25, Miscellaneous Rules

十三、   关于第二十五条其它规则

The term "laws and measures concerning tax avoidance" mentioned in this Article shall be understood to include provisions for preventing abuse of the Arrangement.

     此条款涉及的防止“规避缴税的法律及措施”应理解为包括防止滥用《安排》的规定。

14. Miscellaneous Provisions

十四、   其它

With respect to other provisions not clarified herein, if the same are consistent with the provisions of agreements executed with other countries by China, reference may be made to interpretive documents relating to those agreements and related implementation procedures, etc., when handling matters. If the provisions of relevant articles that have been explained herein are completely consistent with the provisions of relevant articles of agreements executed with other countries by China, but have not been clarified in previous interpretive documents for such agreements, the interpretations hereof shall similarly apply to the interpretation and implementation of the identical articles of such agreements. Existing documents interpreting articles of the Arrangement shall continue in effect provided that they are consistent with the provisions of the articles of the Arrangement.

     对于本通知未予明确的其它规定,凡与我对外所签协议规定一致的,可以参照有关协议的解释性文件及相关执行程序等规定处理;本通知所做解释的有关条款规定,凡与我对外所签协议有关条款规定内容完全一致,但在以往有关协议解释文件中未做明确的,本通知的解释规定同样适用于其它协议相同条款的解释及执行;对原安排条款规定所作的解释性文件,凡与本《安排》条款规定内容一致的,应继续有效。

Each region is requested to correctly understand and implement the provisions of the Arrangement and to promptly report to the International Tax Department of the State Administration of Taxation problems arising in the course of implementation.

     请各地正确理解、执行《安排》各条款规定,对执行中出现的问题及时向税务总局国际司反映。

Appendices:

附件:

1. Application Form for Proof of Resident Status (for Individuals) in Connection with the Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

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居民身份证明书申请表(个人)

2. Application Form for Proof of Resident Status (for Companies, Partnerships, Trusts and Other Entities) in Connection with the Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

clp reference:1200/07.04.04prc reference:国税函 [2007] 403 号promulgated:2007-04-04

2.   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居民身份证明书申请表(公司、合伙、信托和其它团体)

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