中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066702

Notice of the State Taxation Administration on the Interpretation and Implementation of Certain Provisions of the Arrangement between the Mainland and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Tax Evasion

国家税务总局关于《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

Issuer
—
Date
2007-04-06
Instrument
notice
Cited by
0
This notice provides interpretation and implementation guidance on specific articles of the tax arrangement between Mainland China and Hong Kong, and notes that certain provisions have been rendered invalid or partially repealed by subsequent announcements.
Full text · 原文 227 字
1.条款失效，第四条第二款、第十四条废止。参见《国家税务总局关于公布全文失效废止 部分条款失效废止的税收规范性文件目录的公告》（国家税务总局公告2011年第2号）。2.部分内容废止。参见《国家税务总局关于发布《非居民纳税人享受税收协定待遇管理办法》的公告 》（国家税务总局公告2015年第60号）。<br> 2.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居民身份证明书申请表(公司、合伙、信托和其他团体)（略）<br> 个人所得税,企业所得税,国际税收