非居民纳税人享受税收协定待遇管理办法AdministrativeMeasurefor.PDF

非居民纳税人享受税收协定待遇管理办法AdministrativeMeasurefor.PDF

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非居民纳税人享受税收协定待遇管理办法AdministrativeMeasurefor

非居民纳税人享受税收协定待遇管理办法 Administrative Measure for Managing the Treaty Treatments Claimed by Non-resident Taxpayers under Tax Treaties 第一章 总 则 Chapter 1 General Provisions  第一条 为执行中华人民共和国政府对外签署的避免双重征税协定(含与香港、澳门特别行 政区签署的税收安排,以下统称税收协定),中华人民共和国对外签署的航空协定税收条款、 海运协定税收条款、汽车运输协定税收条款、互免国际运输收入税收协议或换函(以下统称 国际运输协定),规范非居民纳税人享受协定待遇管理,根据《中华人民共和国企业所得税 法》(以下简称企业所得税法)及其实施条例、《中华人民共和国个人所得税法》(以下简称 个人所得税法)及其实施条例、《中华人民共和国税收征收管理法》(以下简称税收征管法) 及其实施细则(以下统称国内税收法律规定)的有关规定,制定本办法。 W ith a view to implementation of the double tax agreements (including the double tax arrangement concluded with the governments of the Hong Kong SAR and Macau SAR, called “the double tax treaties” hereafter) that the government of China has signed with other countries, the Articles for the avoidance of double taxation for international air services, international shipping services, road transportation services, and the agreements or exchange of notes for the granting of tax exemption on income from the supply of international transportation services (called “the double tax agreement for international transportation services” hereafter), regulating the treaty treatments that the non-resident taxpayers receive, and in accordance with relevant provisions in the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its implementation regulations, the PRC Individual Income Tax Law (the IIT Law) and its implementation regulations, the PRC Tax Administration and Collection Law (the Tax Administration and Collection Law) and its implementation regulations, the State Administration of Taxation (the SAT) promulgates this administrative measure as set out below. 第二条 在中国发生纳税义务的非居民纳税人需要享受协定待遇的,适用本办法。 本办法所称协定待遇,是指按照税收协定或国际运输协定可以减轻或者免除按照国内税收法 律规定应当履行的企业所得税、个人所得税纳税义务。 Article 2 This administrative measure shall apply to the non-resident taxpayers that owe the obligation to pay tax in China and wish to receive treaty treatments. The treaty treatm

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