中英税收协定

1、TION OF ARRANGEMENTS (THE MAINLAND OF CHINA) (AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) ORDER Gazette Number Version DateEmpowering section L.N. 234 of 2006 27/10/2006 (Cap 112, section 49) 27 October 2006 (Originally L.N. 234 of 2006) Section: 1 Declaration under section 49 L.N. 234 of 2006 27/10/2006 For the purposes of section 49 of the Ordinance, it is declared (a) that the arrangements specified in section 2 have been made with a v。

2、定了缔约 国一方中央银行、政府拥有的金融机构或其他组织从另一方取得的利息在另一方免予征 税，有些协定在利息条款、协定议定书或换函中还专门列名了予以免税的银行或金融机 构。
为保证协定关于对利息所得征免税规定的正确执行，现就有关问题通知如下： 一、 凡协定利息条款中规定缔约国对方中央银行、政府拥有的金融机构或其他组织从我国 取得的利息应在我国免予征税的，上述有关银行（机构）可在每项贷款合同签署后，向利 息发生地主管税务机关申请享受有关协定待遇。
利息发生地主管税务机关应为其办理免征 利息所得税手续。
纳税人申请免征利息所得税时，应附报缔约国对方税务主管当局出具的 其属于政府拥有银行或金融机构的证明及有关贷款合同副本。
二、 凡协定有关条文、议定书、会谈纪要或换函等已列名缔约国对方在我国免征利息所得 税具体银行、金融机构的，纳税人可按本通知第一条的规定办理免征利息所得税手续，仅 附报有关合同副本即可。
三、 各利息发生地税务机关在接到纳税人关于按协定规定免征利息所得税要求时，请正确 执行协定的规定，尽快予以办理。
执行中如遇有列名的银行名称发生变化或银行重组等情 况，对纳税人能否享受上述协定待遇判。

3、f China and the Government of Guernsey (hereinafter referred to as “the Parties”) wish to facilitate the exchange of information relating to taxes; WHEREAS it is acknowledged that the Government of Guernsey has the right, under the terms of the Entrustment from the United Kingdom of Great Britain and Northern Ireland, to negotiate, conclude, perform and terminate a tax information exchange agreement with the Government of the Peoples Republic of China; WHEREAS the Government of Guernsey on the 。

4、 MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL TITLE AND PREAMBLE CHAPTER I Scope of the Convention Art 1 Persons Covered Art 2 Taxes covered CHAPTER II Definitions Art 3 General def。

5、 Advised by The Senate of The United States of America on July 24, 1986;Instruments of Ratification Exchanged on October 22,1986;Entered into Force on January 1, 1987.GENERAL EFFECTIVE DATE UNDER ARTICLE 27: 1 JANUARY 1987TABLE OF ARTICLESArticle 1-Persons CoveredArticle 2-Taxes CoveredArticle 3-DefinitionsArticle 4-ResidenceArticle 5-Per。

6、al taxpayer流转税 Circulation tax特别财产税 Specific property tax一般财产税 General property tax 双边关税协定 Bilateral tariff agreement 关税优惠 Tariff preference 关税同盟 Tariff customs union财政豁免 Financial exemption反补贴税 Anti-allowance duties反倾销税 Anti-dumping duties无差别待遇 Non-disicrimination第一章 导论税收管辖权 tax jurisdiction课税权主体 subject of taxing power课税主体 subject of taxation课税客体 object of taxation对物税 taxes on things 对人税 taxes on persons土地税 land tax土地闲置税 land holding tax房产税 house tax车船税 vehicle and boat duty个人所得税 individual in。

7、ECTTOTAXESONINCOMEANDONCAPITALGAINSThe Government of the Peoples Republic of China and the Government of the UnitedKingdom of Great Britain and Northern Ireland,Desiring to conclude an Agreement for the avoidance of double taxation and theprevention of fiscal evasion with respect to taxes on income and on capital gains,Have agreed as follows: Article 1PERSONSCOVEREDThis Agreement shall apply to persons who are residents of one or both of theContracting States. Article 2TAXESCOVERED1. This Agree。