为维护国家权益,现对于外国或港、澳、台演员、运动员以个人或团体名义,来我国来大陆从事文艺演出和体育表演取得收入的征税问题,明确如下: 一、凡外国或港、澳、台演员、运动员来华、来大陆从事文艺、体育活动,符合我国对外签署的避免双重征税协定(以下简称“税收协定”)免税条件的,应由主办单位提供我国同对方国家政府间文化、体育交流协定或计划(含由中国各单项体育协会对外签定的在我国举办的国际性体育比赛或体育表演的协定或计划),并附报按照上述协定或计划签署的演出或表演合同,经当地税务机关审核同意后,可按税收协定有关规定免予征收个人所得税、企业所得税和工商统一税。二、外国或港、澳、台 In order to safeguard national rights and interests, we hereby clarify the following issues concerning the taxation of revenue from the performance of theaters of the arts and sports performed by our country in mainland China on behalf of individuals or groups in foreign countries or Hong Kong, Macao and Taiwan: 1. Where foreign countries or Hong Kong, Macao, Taiwan, and athletes coming to China to engage in arts and sports activities in the Mainland and meet the duty-free conditions for the dual taxation agreement signed by China (hereinafter referred to as the “tax agreement”) should be provided by the host organization to the other government Cultural and sports exchange agreements or plans (including agreements or plans for international sports competitions or sports performances held in our country signed by individual sports associations in China) and attachments for performance or performance contracts signed in accordance with the above agreements or plans After examination and approval by the local tax authorities, the personal income tax, enterprise income tax and consolidated industrial and commercial tax may be exempted from the relevant provisions of the tax treaty. Second, foreign countries or Hong Kong, Macao and Taiwan