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 .

(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：

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