Announcement on Several Issues Concerning the Implementation of Tax Agreements
关于税收协定执行若干问题的公告
Foreign partners may enjoy tax agreement benefits
(Issued by the State Administration of Taxation as on February 9, 2018 and effective as of April 1, 2018.)
(国家税务总局于二零一八年二月九日发布，自二零一八年四月一日起施行。)
SAT Announcement [2018] No.11
国家税务总局公告2018年第11号
With a view to making uniform, and regulating, the implementation of agreements for the avoidance of double taxation (Tax Agreements) executed by the government of China with foreign countries, we hereby notify you on matters relevant to provisions concerning permanent establishments, shipping and air transport, and artistes and sportsmen in such Tax Agreements and the application of such Tax Agreements to partnerships as follows:
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：
1 . Sino-foreign cooperative educational institutions without legal personality and venues in Sino-foreign cooperative educational projects that carry out educational and teaching activities constitute permanent establishments in China of tax residents of the other contracting state to a Tax Agreement.
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。
Where the language concerning service activities constituting a permanent establishment in the provisions on permanent establishments reading “more than six months in succession or in the aggregate in any 12 month period” shall be handled as language reading “more than 183 days in succession or in the aggregate in any 12 month period”.
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。
2 . Where provisions on shipping and air transport are consistent with the Agreement Between the Government of the People's Republic of China and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Article 8 (Shipping and Air Transport) of the Protocol thereto (the Sino-Singaporean Tax Agreement), matters shall be handled in accordance with the following principles:
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：
(1) Where an enterprise of a contracting state derives revenue from the other contracting state from the operation of ships or aircraft in international traffic, such revenue shall be exempt from tax in the other contracting state.
（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。
Revenue from international traffic means revenue derived by an enterprise from the carriage of passengers or cargo by ship or aircraft as well as rental revenue derived from the voyage charter or time charter of ships or the wet rental of aircraft (including all equipment, personnel and supplies).
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。
(2) The tax exemption provisions of Item (1) above shall also apply to revenue derived from participation in partnership operations, joint operations and the participation in firms that operate internationally. With respect to the tax treatment of the joint operation of international traffic by multiple companies, each enterprise with an equity stake or each cooperating enterprise shall pay tax in the country of which it is a tax resident on its share of the profit.
（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。
(3) “The interest revenue derived by an enterprise of a contracting state from its deposits of moneys incidental to and connected with its operations of ships or aircraft in international traffic” in the third paragraph of Article 8 of the Sino-Singaporean Tax Agreement, means, where the parties of the contracting states are shipping or air transport enterprises that engage in international traffic, the interest generated on transport revenue that is derived from and deposited with the other contracting state. Article 11 (Interest) of the Sino-Singaporean Tax Agreement does not apply to such interest, but shall be deemed revenue incidental to international traffic and exempted from tax in the source state.
（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。
(4) Revenue derived by an enterprise from rental business such as the bare boat charter of ships or the dry rental of aircraft or the use, maintenance or rental of containers for the transport of goods or merchandise (including trailers and equipment for the transport of containers) is not revenue derived from international traffic, however, pursuant to the fourth paragraph of Article 8 of the Sino-Singaporean Tax Agreement, that aforementioned rental revenue incidental to international traffic shall be treated as revenue from international traffic.
（四）企业从事以光租形式出租船舶或以干租形式出租飞机，以及使用、保存或出租用于运输货物或商品的集装箱（包括拖车和运输集装箱的有关设备）等租赁业务取得的收入不属于国际运输收入，但根据中新税收协定第八条第四款，附属于国际运输业务的上述租赁业务收入应视同国际运输收入处理。
The term “incidental” means related to and serving international traffic, being of a supporting and accompanying nature. To be eligible for the benefits under the shipping and air transport provisions of an agreement in respect of its revenue derived from the aforementioned rental business incidental to international traffic, an enterprise shall satisfy the following three conditions:
“附属”是指与国际运输业务有关且服务于国际运输业务，属于支持和附带性质。企业就其从事附属于国际运输业务的上述租赁业务取得的收入享受海运和空运条款协定待遇，应满足以下三个条件：
(i) its business registration and relevant documentation are able to substantiate that its main business is international traffic;
1.企业工商登记及相关凭证资料能够证明企业主营业务为国际运输；
(ii) the incidental business engaged in by it is an activity that, when it is operating international traffic, makes a relatively minor contribution to the main business it engages in but is intimately connected to such business and cannot serve as a standalone business or source of income; and
2.企业从事的附属业务是其在经营国际运输业务时，从事的对主营业务贡献较小但与主营业务联系非常紧密、不能作为一项单独业务或所得来源的活动；
(iii) the revenue it derives from such incidental business in one fiscal year does not, in principle, exceed 10% of the total revenue from its international traffic.
3.在一个会计年度内，企业从事附属业务取得的收入占其国际运输业务总收入的比例原则上不超过10%。
(5) The following revenue intimately related to international traffic shall be treated as a part of revenue derived from international traffic:
（五）下列与国际运输业务紧密相关的收入应作为国际运输收入的一部分：
(i) revenue derived from the sale of passenger tickets on behalf of another international traffic enterprise;
1.为其他国际运输企业代售客票取得的收入；
(ii) revenue derived from taking passengers from the city center to an airport;
2.从市区至机场运送旅客取得的收入；
(iii) revenue derived from transport from warehouse to airport or pier or from the latter to the purchaser of the goods by truck as well as that derived from the delivery of goods directly to the purchaser thereof; and
3.通过货车从事货仓至机场、码头或者后者至购货者间的运输，以及直接将货物发送至购货者取得的运输收入；
(iv) revenue derived by an enterprise from the hotel established by it to provide transit accommodation to the travelers it carries.
4.企业仅为其承运旅客提供中转住宿而设置的旅馆取得的收入。
(6) The revenue derived from the engagement in international traffic using the ships or aircraft owned by an enterprise that does not specialize in the operation of international traffic is deemed revenue derived from international traffic.
（六）非专门从事国际运输业务的企业，以其拥有的船舶或飞机经营国际运输业务取得的收入属于国际运输收入。
3 . If the shipping and air transport provisions do not contain the provisions of the fourth paragraph of Article 8 of the Sino-Singaporean Tax Agreement, the treatment of the revenue derived from the rental business described in Item (4) of Article 2 hereof by a tax resident of the other contracting state to the relevant Tax Agreement shall be handled with reference to Item (4) of Article 2 hereof.
三、海运和空运条款中没有中新税收协定第八条第四款规定的，有关税收协定缔约对方居民从事本公告第二条第（四）项所述租赁业务取得的收入的处理，参照本公告第二条第（四）项执行。
4 . Where the provisions on artistes and sportsmen are consistent with Article 17 (Artistes and Sportsmen) of the Sino-Singaporean Tax Agreement, matters shall be handled in accordance with the following principles:
四、演艺人员和运动员条款与中新税收协定第十七条（艺术家和运动员）规定内容一致的，按照以下原则执行：
(1) The activities of artistes include the various artistic activities, such as in theater, film, television and music, engaged in by an artiste; other personal activities engaged in as an artiste (e.g. film publicity activities engaged in by an artiste, and the participation in the filming of commercials, corporate annual meetings, corporate ribbon cuttings, etc. by artistes and sportsmen); and political, social, religious or charitable activities of an entertainment nature.
（一）演艺人员活动包括演艺人员从事的舞台、影视、音乐等各种艺术形式的活动；以演艺人员身份开展的其他个人活动（例如演艺人员开展的电影宣传活动，演艺人员或运动员参加广告拍摄、企业年会、企业剪彩等活动）；具有娱乐性质的涉及政治、社会、宗教或慈善事业的活动。
Activities of artistes do not include speeches given at meetings or activities engaged in as an accompanying administrative or back office person (e.g. photographer, film producer, director, choreographer, technician or transport personnel for a traveling performance troupe, etc.).
演艺人员活动不包括会议发言，以及以随行行政、后勤人员（例如摄影师、制片人、导演、舞蹈设计人员、技术人员以及流动演出团组的运送人员等）身份开展的活动。
Speeches of a performance nature given in the course of business activities are not deemed speeches given at meetings.
在商业活动中进行具有演出性质的演讲不属于会议发言。
(2) Activities of sportsmen include participation in activities in traditional sports disciplines, such as foot races, high jumping and swimming; participation in sports activities, such as golf, horse racing, soccer, cricket, tennis and car racing; and participation in competitive activities of an amusement nature, such as billiards, Chinese chess, bridge and electronic sports.
（二）运动员活动包括参加赛跑、跳高、游泳等传统体育项目的活动；参加高尔夫球、赛马、足球、板球、网球、赛车等运动项目的活动；参加台球、象棋、桥牌比赛、电子竞技等具有娱乐性质的赛事的活动。
(3) The income derived from personal activities conducted as an artiste or sportsman includes income derived from performance activities (e.g. appearance fees) as well as income directly or indirectly linked to performance activities (e.g. sponsorship fees).
（三）以演艺人员或运动员身份开展个人活动取得的所得包括开展演出活动取得的所得（例如出场费），以及与开展演出活动有直接或间接联系的所得（例如广告费）。
Income apportioned to artistes or sportsmen from the income generated from the sale of audio or video recordings of performance activities as well as copyright related income relating to artistes or sportsmen shall be treated in accordance with Article 12 (Royalties) of the Sino-Singaporean Tax Agreement.
对于从演出活动音像制品出售产生的所得中分配给演艺人员或运动员的所得，以及与演艺人员或运动员有关的涉及版权的所得，按照中新税收协定第十二条（特许权使用费）的规定处理。
(4) Where an artiste or sportsman directly or indirectly derives income, the contracting state where the performance activity occurred may, pursuant to the first paragraph of Article 17 of the Sino-Singaporean Tax Agreement, levy tax on the income derived therefrom by the artiste or sportsman in accordance with its domestic laws without being subject to Article 14 (Independent Personal Services) or Article 15 (Dependent Personal Services) of the Sino-Singaporean Tax Agreement.
（四）在演艺人员或运动员直接或间接取得所得的情况下，依据中新税收协定第十七条第一款规定，演出活动发生的缔约国一方可以根据其国内法，对演艺人员或运动员取得的所得征税，不受到中新税收协定第十四条（独立个人劳务）和第十五条（非独立个人劳务）规定的限制。
(5) Where all or part of the income generated by performance activities is received by a third party (an individual, company or other organization), if, pursuant to the domestic laws of the contracting state in which the performance activities occurred, the income received by the third party ought to be deemed as having been derived by the artiste or sportsman, then, pursuant to the first paragraph of Article 17 of the Sino-Singaporean Tax Agreement, the contracting state where the performance activities occurred may, pursuant to its domestic laws, levy tax on the artiste or sportsman in respect of the income generated from the performance activities, without being subject to Article 14 (Independent Personal Services) or Article 15 (Dependent Personal Services) of the Sino-Singaporean Tax Agreement; if the contracting state in which the performance activities occurred cannot, pursuant to its domestic laws, deem the income received by the third party as income derived by the artiste or sportsman, then, pursuant to the second paragraph of Article 17 of the Sino-Singaporean Tax Agreement, it may, pursuant to its domestic laws, levy tax on the third party that received the income in respect of the income generated by the performance activities without being subject to Article 7 (Business Profits), Article 14 (Independent Personal Services) or Article 15 (Dependent Personal Services) of the Sino-Singaporean Tax Agreement.
（五）在演出活动产生的所得全部或部分由其他人（包括个人、公司和其他团体）收取的情况下，如果依据演出活动发生的缔约国一方国内法规定，由其他人收取的所得应被视为由演艺人员或运动员取得，则依据中新税收协定第十七条第一款规定，演出活动发生的缔约国一方可以根据其国内法，向演艺人员或运动员就演出活动产生的所得征税，不受到中新税收协定第十四条（独立个人劳务）和第十五条（非独立个人劳务）规定的限制；如果演出活动发生的缔约国一方不能依据其国内法将由其他人收取的所得视为由演艺人员或运动员取得，则依据中新税收协定第十七条第二款规定，该国可以根据其国内法，向收取所得的其他人就演出活动产生的所得征税，不受到中新税收协定第七条（营业利润）、第十四条（独立个人劳务）和第十五条（非独立个人劳务）规定的限制。
5 . With respect to the issue of the application of Tax Agreements to partnerships and other similar entities (Partnerships), matters shall be handled in accordance with the following principles:
五、有关合伙企业及其他类似实体（以下简称“合伙企业”）适用税收协定的问题，应按以下原则执行：
(1) If a partner in a Partnership established in China in accordance with Chinese laws is a tax resident of the other contracting state to the Tax Agreement, the portion of income on which such partner bears a Chinese tax payment obligation that is deemed by the other contracting state as its tax resident's income shall be eligible in China for the benefits available under such agreement.
（一）依照中国法律在中国境内成立的合伙企业，其合伙人为税收协定缔约对方居民的，该合伙人在中国负有纳税义务的所得被缔约对方视为其居民的所得的部分，可以在中国享受协定待遇。
(2) If the actual management organization of a Partnership established in accordance with the law of a foreign country (region) is not located in China, but it has an establishment in China, or, although it does not have an establishment in China, it has income sourced in China, it is a non-tax-resident enterprise payer of Chinese enterprise income tax. Unless otherwise provided in the Tax Agreement, the income on which the Partnership bears a tax payment obligation in China is eligible for treatment under such agreement only if such Partnership is a tax resident of the other contracting state. The tax-resident identity certificate issued by the competent tax authority of the other contracting state submitted by the Partnership pursuant to Article 7 of the Measures for the Administration of the Eligibility of Non-tax-resident Taxpayers for Tax Agreement Benefits (SAT Announcement No.60 of 2015) shall be capable of showing that, pursuant to the domestic law of the other contracting state, the Partnership bears an obligation of paying taxes in the other contracting state due to domicile, residence, place of establishment, location of management organization or other similar criterion.
（二）依照外国（地区）法律成立的合伙企业，其实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的，是中国企业所得税的非居民企业纳税人。除税收协定另有规定的以外，只有当该合伙企业是缔约对方居民的情况下，其在中国负有纳税义务的所得才能享受协定待遇。该合伙企业根据《非居民纳税人享受税收协定待遇管理办法》（国家税务总局公告2015年第60号发布）第七条报送的由缔约对方税务主管当局开具的税收居民身份证明，应能证明其根据缔约对方国内法，因住所、居所、成立地、管理机构所在地或其他类似标准，在缔约对方负有纳税义务。
A Tax Agreement providing otherwise means that, if the Tax Agreement specifies that, when, pursuant to the domestic law of the other contracting state, the income derived by a Partnership is deemed income derived by the partners, the partners that are tax residents of the other contracting state are eligible for the benefits under the agreement in respect of their respective shares distributed to them from the income derived by the Partnership.
税收协定另有规定的情况是指，税收协定规定，当根据缔约对方国内法，合伙企业取得的所得被视为合伙人取得的所得，则缔约对方居民合伙人应就其从合伙企业取得所得中分得的相应份额享受协定待遇。
6 . This Announcement shall apply to issues relevant to the implementation of the arrangements for the avoidance of double taxation executed by mainland China with Hong Kong and Macao Special Administrative Regions.
六、内地与香港、澳门特别行政区签署的避免双重征税安排执行的有关问题适用本公告。
7 . This Announcement shall be effective as of April 1, 2018. Articles 8 and 17 of the Interpretation of the Terms of the <Agreement Between the Government of the People's Republic of China and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income> and the Protocols thereto (Guo Shui Fa [2010] No.75) shall be repealed simultaneously.
clp reference: 3230/18.02.09 issued: 2018-02-09 effective: 2018-04-01七、本公告自2018年4月1日起施行。《〈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〉及议定书条文解释》（国税发〔2010〕75号）第八条和第十七条同时废止。
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