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我国同有关国家谈判签订对所得(有的还包括对财产)避免双重征税和防止偷漏税的协定(以下简称“税收协定”),是在实施对外开放以后,于1981年初与日本国首开谈判开始的。经过将近13年的努力,到1993年已先后同34个国家签订了税收协定。其中,同31个国家签订的税收协定,已生效执行,尚有同三个国家签订的税收协定,有待于双方完成法律程序后生效执行。
The agreement on the avoidance of double taxation and the prevention of tax evasion (also referred to as the “tax agreement”) between China and the countries concerned signed and signed the agreement (hereinafter referred to as “tax agreement”) with other countries concerned was the first to open negotiations with Japan in early 1981 after the implementation of the policy of opening to the outside world. The beginning. After nearly 13 years of efforts, by 1993, it has signed tax treaties with 34 countries. Among them, the tax treaties signed with 31 countries have entered into force and there are still tax treaties signed with the three countries, pending the completion of legal proceedings by both parties.