各省、自治区、直辖市和计划单列市国家税务局、地方税务局,扬州税务进修学院:中国政府和哈萨克斯坦共和国政府于2001年9月12日在阿斯塔纳签订的关于对所得避免双重征税和防止偷漏税的协定,业经哈萨克斯坦和我外交部分别于2003年6月13日和2003年6月27日互致照会,确认已完成该协定生效的法律程序。根据该协定第二十八条规定,协定应自2003年7月27日起生效,自2004年1月1日起执行。上述协定的文本,总局已于2001年9月20日以国税函[2001]715号文印发给你 Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: State Administration of Taxation, Local Taxation Bureau and Yangzhou Institute of Taxation Continuing Education: A study on the avoidance of double taxation on income tax obtained by the Chinese government and the government of the Republic of Kazakhstan on September 12, 2001 in Astana. And the Agreement on the Prevention of Tax Evasion, the mutual recognition of Kazakhstan and my Ministry of Foreign Affairs on June 13, 2003 and June 27, 2003, respectively, confirms that the legal procedures for the entry into force of the agreement have been completed. Pursuant to Article 28 of the Agreement, the agreement shall enter into force on July 27, 2003 with effect from January 1, 2004. The text of the above agreement was issued to you on September 20, 2001 with the letter Guo Shui Han [2001] No. 715