中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066058

Notice of the State Taxation Administration on Issuing the Interpretation of the Provisions 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 Its Protocol

国家税务总局关于印发《〈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》的通知

Issuer
—
Date
2010-07-26
Instrument
policy issuance
Cited by
0
This notice issues the official interpretation of the China-Singapore double taxation agreement and its protocol, and announces the repeal of certain provisions in accordance with subsequent tax announcements.
Full text · 原文 193 字
1.根据《国家税务总局关于税收协定中财产收益条款有关问题的公告》（国家税务总局公告2012年第59号），2012年12月31日起，“国税发[2010]75号所附条文解释”第十三条第五款第四段同时废止。2.根据《国家税务总局关于税收协定执行若干问题的公告》（国家税务总局公告2018年第11号），自2018年4月1日起，第八条和第十七条同时废止。<br> 营业税,个人所得税,企业所得税,国际税收