Tax Treaties

天博综合app平台下载--欢迎您!

Home>SERVICES>Tax Treaties

Multilateral Tax Treaties Signed by China

List of Agreements for the Avoidance of Double Taxation Signed by China

Serial No.

Jurisdiction

Signed on

Effective from

Applicable since

1 日本
JAPAN
1983.9.6 1984.6.26 1985.1.1
2 美国
U.S.A.
1984.4.30 1986.11.21 1987.1.1
3 法国
FRANCE
1984.5.30 1985.2.21 1986.1.1
法国
FRANCE
2013.11.26 2014.12.28 2015.1.1
4 英国
U.K.
1984.7.26 1984.12.23 1985.1.1
英国
U.K.
2011.6.27 2013.12.13 China:2014.1.1;
UK:Income Tax and Capital Gains
Tax,2014.4.6;Corporation Tax,2014.4.1
5 比利时
BELGIUM
1985.4.18 1987.9.11 1988.1.1
比利时
BELGIUM
2009.10.7 2013.12.29 2014.1.1
6 ①德国
GERMANY
1985.6.10 1986.5.14 1985.1.1/7.1
德国
GERMANY
2014.3.28 2016.4.6 2017.1.1
7 马来西亚
MALAYSIA
1985.11.23 1986.9.14 1987.1.1
8 挪威
NORWAY
1986.2.25 1986.12.21 1987.1.1
9 丹麦
DENMARK
1986.3.26 1986.10.22 1987.1.1
丹麦
DENMARK
2012.6.16 2012.12.27 2013.1.1
10 新加坡
SINGAPORE
1986.4.18 1986.12.11 1987.1.1
新加坡
SINGAPORE
2007.7.11 2007.9.18 2008.1.1
11 加拿大
CANADA
1986.5.12 1986.12.29 1987.1.1
12 芬兰
FINLAND
1986.5.12 1987.12.18 1988.1.1
芬兰
FINLAND
2010.5.25 2010.11.25 2011.1.1
13 瑞典
SWEDEN
1986.5.16 1987.1.3 1987.1.1
14 新西兰
NEW ZEALAND
1986.9.16 1986.12.17 1987.1.1
新西兰
NEW ZEALAND
2019.4.1 2019.12.27 2020.1.1
15 泰国
THAILAND
1986.10.27 1986.12.29 1987.1.1
16 意国
ITALY
1986.10.31 1989.11.14 1990.1.1
意国
ITALY
2019.3.23 (Not yet valid)
17 荷兰
THE NETHERLANDS
1987.5.13 1988.3.5 1989.1.1
荷兰
THE NETHERLANDS
2013.5.31 2014.8.31 2015.1.1
18 ②捷克斯洛伐克(适用于斯洛伐克)
CZECHOSLOVAKIA
1987.6.11 1987.12.23 1988.1.1
19 波兰
POLAND
1988.6.7 1989.1.7 1990.1.1
20 澳洲
AUSTRALIA
1988.11.17 1990.12.28 1991.1.1
21 ③南斯拉夫 (适用于波斯尼亚和黑塞哥维那) YUGOSLAVIA(BOSNIA AND HERZEGOVINA) 1988.12.2 1989.12.16 1990.1.1
22 保加利亚
BULGARIA
1989.11.6 1990.5.25 1991.1.1
23 巴基斯坦
PAKISTAN
1989.11.15 1989.12.27 1989.1.1/7.1
24 科威特
KUWAIT
1989.12.25 1990.7.20 1989.1.1
25 瑞士
SWITZERLAND
1990.7.6 1991.9.27 1990.1.1
瑞士
SWITZERLAND
2013.9.25 2014.11.15 2015.1.1
26 塞浦路斯
CYPRUS
1990.10.25 1991.10.5 1992.1.1
27 西班牙王国
SPAIN
1990.11.22 1992.5.20 1993.1.1
西班牙王国
SPAIN
2018.11.28 2021.5.2 taxes not withheld at source, 2022.1.1; in all other cases, 2021.5.2
28 罗马尼亚
ROMANIA
1991.1.16 1992.3.5 1993.1.1
罗马尼亚
ROMANIA
2016.7.4 2017.6.17 2018.1.1
29 奥地利
AUSTRIA
1991.4.10 1992.11.1 1993.1.1
30 巴西
BRAZIL
1991.8.5 1993.1.6 1994.1.1
31 蒙古
MONGOLIA
1991.8.26 1992.6.23 1993.1.1
32 匈牙利
HUNGARY
1992.6.17 1994.12.31 1995.1.1
33 马耳他
MALTA
1993.2.2 1994.3.20 1995.1.1
马耳他
MALTA
2010.10.18 2011.8.25 2012.1.1
34 阿联酋
UNITED ARAB EMIRATES
1993.7.1 1994.7.14 1995.1.1
35 卢森堡
LUXEMBOURG
1994.3.12 1995.7.28 1996.1.1
36 韩国
KOREA
1994.3.28 1994.9.27 1995.1.1
37 俄罗斯
RUSSIA
1994.5.27 1997.4.10 1998.1.1
俄罗斯
RUSSIA
2014.10.13 2016.4.9 2017.1.1
38 巴新
PAPUA NEW GUINEA
1994.7.14 1995.8.16 1996.1.1
39 印度
INDIA
1994.7.18 1994.11.19 1995.1.1
40 毛里求斯
MAURITIUS
1994.8.1 1995.5.4 1996.1.1
41 克罗地亚
CROATIA
1995.1.9 2001.5.18 2002.1.1
42 白俄罗斯
BELARUS
1995.1.17 1996.10.3 1997.1.1
43 斯洛文尼亚
SLOVENIA
1995.2.13 1995.12.27 1996.1.1
44 以色列国
ISRAEL
1995.4.8 1995.12.22 1996.1.1
45 越南
VIET NAM
1995.5.17 1996.10.18 1997.1.1
46 土耳其共和国
TURKEY
1995.5.23 1997.1.20 1998.1.1
47 乌克兰
UKRAINE
1995.12.4 1996.10.18

China: 1997.1.1
Ukraine: Dividend,Interest,
Royalties and Individual Income Tax:1996.12.17;
Corporate IncomeTax:1997.1.1

48 亚美尼亚
ARMENIA
1996.5.5 1996.11.28 1997.1.1
49 牙买加
JAMAICA
1996.6.3 1997.3.15 1998.1.1
50 冰岛
ICELAND
1996.6.3 1997.2.5 1998.1.1
51 立陶宛
LITHUANIA
1996.6.3 1996.10.18 1997.1.1
52 拉脱维亚
LATVIA
1996.6.7 1997.1.27 1998.1.1
53 乌兹别克斯坦
UZBEKISTAN
1996.7.3 1996.7.3 1997.1.1
54 孟加拉国
BANGLADESH
1996.9.12 1997.4.10 China:1998.1.1
Bangladesh:1998.7.1
55 ④南斯拉夫联盟(适用于塞尔维亚和黑山)
YUGOSLAVIA(SERBIA AND MONTENEGRO)
1997.3.21 1998.1.1 1998.1.1
56 苏丹
SUDAN
1997.5.30 1999.2.9 2000.1.1
57 马其顿
MACEDONIA
1997.6.9 1997.11.29 1998.1.1
58 埃及
EGYPT
1997.8.13 1999.3.24 2000.1.1
59 葡国
PORTUGAL
1998.4.21 2000.6.7 2001.1.1
60 爱沙尼亚
ESTONIA
1998.5.12 1999.1.8 2000.1.1
61 老挝
LAOS
1999.1.25 1999.6.22 2000.1.1
62 塞舌尔
SEYCHELLES
1999.8.26 1999.12.17 2000.1.1
63 菲国THE PHILIPPINES 1999.11.18 2001.3.23 2002.1.1
64 爱尔兰
IRELAND
2000.4.19 2000.12.29 China:2001.1.1
Ireland:2001.4.6
65 南非
SOUTH AFRICA
2000.4.25 2001.1.7 2002.1.1
66 巴巴多斯
BARBADOS
2000.5.15 2000.10.27 2001.1.1
67 摩尔多瓦
MOLDOVA
2000.6.7 2001.5.26 2002.1.1
68 卡塔尔国
KATAR
2001.4.2 2008.10.21 2009.1.1
69 古巴
CUBA
2001.4.13 2003.10.17 2004.1.1
70 委内瑞拉
VENEZUELA
2001.4.17 2004.12.23 2005.1.1
71 尼泊尔
NEPAL
2001.5.14 2010.12.31 2011.1.1
72 哈萨克斯坦
KAZAKHSTAN
2001.9.12 2003.7.27 2004.1.1
73 印度尼西亚
INDONESIA
2001.11.7 2003.8.25 2004.1.1
74 阿曼
OMAN
2002.3.25 2002.7.20 2003.1.1
75 尼日利亚
NIGERIA
2002.4.15 2009.3.21 2010.1.1
76 突尼斯
TUNIS
2002.4.16 2003.9.23 2004.1.1
77 伊朗
IRAN
2002.4.20 2003.8.14 2004.1.1
78 巴林
BAHRAIN
2002.5.16 2002.8.8 2003.1.1
79 希腊
GREECE
2002.6.3 2005.11.1 2006.1.1
80 吉尔吉斯
KYRGYZSTAN
2002.6.24 2003.3.29 2004.1.1
81 摩洛哥
MOROCCO
2002.8.27 2006.8.16 2007.1.1
82 斯里兰卡
SRILANKA
2003.8.11 2005.5.22 2006.1.1
83 特立尼达和多巴哥
TRINIDAD AND TOBAGO
2003.9.18 2005.5.22
Initiated at different times.
2005.6.1 & 2006.1.1
84 阿尔巴尼亚
ALBANIA
2004.9.13 2005.7.28 2006.1.1
85 文莱
BRUNEI
2004.9.21 2006.12.29 2007.1.1
86 阿塞拜疆
AZERBAIJAN
2005.3.17 2005.8.17 2006.1.1
87 格鲁吉亚
GEORGIA
2005.6.22 2005.11.10 2006.1.1
88 墨西哥
MEXICO
2005.9.12 2006.3.1 2007.1.1
89 沙特阿拉伯
SAUDI ARABIA
2006.1.23 2006.9.1 2007.1.1
90 阿尔及利亚
ALGERIA
2006.11.6 2007.7.27 2008.1.1
91 塔吉克斯坦
Tajikistan
2008.8.27 2009.3.28 2010.1.1
92 埃塞俄比亚
ETHIOPIA
2009.5.14 2012.12.25 2013.1.1
93 土库曼斯坦
TURKMENISTAN
2009.12.13 2010.5.30 2011.1.1
94 捷克
CZECH
2009.8.28 2011.5.4 2012.1.1
95 赞比亚
ZAMBIA
2010.7.26 2011.6.30 2012.1.1
96 阿拉伯叙利亚共和国
SYRIA
2010.10.31 2011.9.1 2012.1.1
97 乌干达
UGANDA
2012.1.11 (Not yet valid)
98 博茨瓦纳
BOTSWANA
2012.4.11 2018.9.19 China:2019.1.1;
Botswana:Withholding at source taxes,2018.10.19;Other taxes,2019.7.1
99 厄瓜多尔
ECUADOR
2013.1.21 2014.3.6 2015.1.1
100 Chile
CHILE
2015.5.25 2016.8.8 2017.1.1
101 津巴布韦
ZIMBABWE
2015.12.1 2016.9.29 2017.1.1
102 柬埔寨
CAMBODIA
2016.10.13 2018.1.26 2019.1.1
103 肯尼亚
KENYA
2017.9.21 (Not yet valid)
104 加蓬
GABON
2018.9.1 (Not yet valid)
105 刚果(布)
THE REPUBLIC OF CONGO
2018.9.5 (Not yet valid)
106 安哥拉
ANGOLA
2018.10.9 (Not yet valid)
107 阿根廷
ARGENTINA
2018.12.2 (Not yet valid)

List of Arrangements for the Avoidance of Double Taxation Between the Mainland of China and China’s Special Administrative Regions of Hong Kong and Macao

Serial No.

Region

Signed on

Effective from

Applicable since

1

香港特别行政区
HKSAR

2006.8.21

2006.12.8

内地 (Mainland): 2007.1.1
香港 (HKSAR):2007.4.1

2

澳门特别行政区
MCSAR

2003.12.27

2003.12.30

2004.1.1

Agreement for the Avoidance of Double Taxation Between the Mainland of China and China’s Taiwan

Serial No.

Region

Signed on

Effective from

Applicable since

1

青海
Taiwan

2015.8.25

(Not yet valid)


Notes: 1. By the end of April 2020, China had signed 107 agreements for the avoidance of double taxation with foreign jurisdictions, 101 of which had taken effect. The Chinese mainland had signed arrangements for the avoidance of double taxation with China’s special administrative regions of Hong Kong and Macao, and an agreement for the avoidance of double taxation with China’s Taiwan.
2. (1) The Chinese government signed the Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital with the government of the Federal Republic of Germany on June 10, 1985 and the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with the government of the German Democratic Republic on June 8, 1987. Since the German Democratic Republic officially joined the Federal Republic of Germany on October 3, 1990, the Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital signed by the Chinese government and the government of the Federal Republic of Germany on June 10, 1985 has remained applicable to China and the reunited Germany.
(2) The Chinese government and the government of the Czechoslovak Socialist Republic signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income on June 11, 1987. The agreement remained applicable after the Czechoslovak Socialist Republic, the Czech and Slovak Federative Republic in 1990. After the Czech and Slovak Federative Republic split into two independent states, the Czech Republic and Slovak Republic, on January 1, 1993, the above agreement remained applicable to China and the Czech Republic and Slovak Republic. On August 28, 2009, the Chinese government and the government of the Czech Republic signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. The agreement is applicable to China and the Czech Republic.
(3) The Chinese government and the Federal Executive Council of the Assembly of the Socialist Federal Republic of Yugoslavia signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital on December 2, 1988. After the disintegration of the Socialist Federal Republic of Yugoslavia, the agreement was inherited by the states that split from the Socialist Federal Republic of Yugoslavia, according to China’s Ministry of Foreign Affairs. Later, the Chinese government signed agreements for the avoidance of double taxation and the prevention of fiscal evasion separately with all the states that split from the Socialist Federal Republic of Yugoslavia except for Bosnia and Herzegovina. The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital signed by the Chinese government and the Socialist Federal Republic of Yugoslavia on December 2, 1988, has remained applicable to China and Bosnia and Herzegovina.

List of Tax Information Exchange Agreements Signed by China

Serial No.

Jurisdiction

Signed on

Effective from

Applicable since

1

巴哈马
Bahamas

2009-12-01

2010-08-28

2011-01-01

2

英属维尔京
the British Virgin Islands

2009-12-07

2010-12-30

2011-01-01

3

马恩岛
the Isle of Man

2010-10-26

2011-08-14

2012-01-01

4

根西
Guernsey

2010-10-27

2011-08-17

2012-01-01

5

泽西
Jersey

2010-10-29

2011-11-10

2012-01-01

6

百慕大
Bermuda

2010-12-02

2011-12-31

2012-01-01

7

阿根廷
Argentina

2010-12-13

2011-09-16

2012-01-01

8

开曼
Cayman

2011-09-26

2012-11-15

2013-01-01

9

圣马力诺
San Marino

2012-07-09

2013-04-30

2014-01-01

10

列支敦士登
Liechtenstein

2014-01-27

2014-08-02

2015-01-01


Tax Treatments of International Transportation Income
(Air transportation)

Item

Jurisdiction

In accordance with

1.Mutual collection of corporate income tax

The Philippines (Tax payments do not exceed 1.5 percent of total income)

Agreements (arrangements) for the avoidance of double taxation

2.Mutual exemption of corporate income tax

All jurisdictions that have signed tax treaties with China, except for the jurisdiction listed in Item No. 1.

Agreements (arrangements) for the avoidance of double taxation

Zimbabwe, Turkmenistan, Syria, Peru, Madagascar, Lebanon, Afghanistan, Zaire, Brunei, the former Soviet Union, Papua New Guinea

Tax clauses in air transport agreements

3.Mutual exemption of individual income tax

Zimbabwe, Vietnam, Mongolia, Laos, Kuwait, Bangladesh, Oman, Brunei, Ukraine, Kazakhstan, Maldives, Uzbekistan, Turkmenistan, the former Soviet Union, Lebanon, Kyrgyzstan, Belarus, Papua New Guinea

Tax clauses in air transport agreements

South Korea

Protocols to tax agreements

France, U.K., Bahrain

Bilateral special agreements on mutual exemption of tax on international transport income

4.Mutual exemption of indirect tax

Japan、Denmark、Singapore、United Arab Emirates、South Korea、India、Mauritius、Slovenia、Israel、Ukraine、Jamaica、Malaysia(protocol signed in 2000)、Hong Kong、Macao
  

Agreements (arrangements) for the avoidance of double taxation

Zimbabwe, Vietnam, Uzbekistan, U.S.A., Ukraine, Turkmenistan, Syria, Romania, Peru, Oman, New Zealand, Madagascar, Lebanon, Kyrgyzstan, Kuwait, Kazakhstan, Israel, Canada, Brunei, Belgium, Belarus, the former Soviet Union, Papua New Guinea
  

Tax clauses in air transport agreements

U.S.A., France, Thailand, Turkey, Luxembourg, the Netherlands, Finland, Singapore, Sri Lanka, Bahrain, Poland
  

Agreements or letters for mutual exemption of tax on international transport income

Tax Treatments of International Transportation Income
(Maritime transportation)

Item

Jurisdiction

In accordance with

1.Mutual collection of corporate income tax

Thailand, Bangladesh, Indonesia, and Sri Lanka (Collecting 50% of the tax)

The Philippines (Tax payments do not exceed 1.5% of total income) 
    

Agreements (arrangements) for the avoidance of double taxation

2.Mutual exemption of corporate income tax

All jurisdictions that have signed tax treaties or arrangements with China, except for the jurisdictions listed in Item No. 1.

Agreements (arrangements) for the avoidance of double taxation

Chile, DPRK, Lebanon

Tax clauses in maritime transportation agreements

Argentina

Agreements or letters for mutual exemption of tax on international transport income

3.Mutual exemption of individual income tax

The former Socialist Federal Republic of Yugoslavia, Croatia, Greece, Lebanon
  
South Korea

Tax clauses in maritime transportation agreements
Protocols to tax agreements

4.Mutual exemption of indirect tax

Japan,Denmark,Singapore(Article 8 and protocol),United Arab Emirates,South Korea(Article 8 and protocol),India(Article 8 and protocol),Mauritius,Slovenia,Israel,Ukraine,Jamaica,Malaysia(protocol signed in 2000),Hong Kong

Agreements (arrangements) for the avoidance of double taxation

Japan, Belgium, Germany, Norway, Denmark, Finland, Sweden, the Netherlands, Bulgaria, Pakistan, Cyprus, Romania, Brazil, Malta, Croatia, Vietnam, Ukraine, Greece, Cuba, Georgia, Algeria, Chile, DPRK, Italy, Canada

Tax clauses in maritime transportation agreements

U.S.A., The former Socialist Federal Republic of Yugoslavia(tax agreement for mutual exemption of tax on maritime transport income), Russia (agreement on maritime cooperation), Laos (agreement on river transport), Poland, Sri Lanka, Argentina, Chile, Italy

Agreements or letters for mutual exemption of tax on international transport income

合作伙伴 :站长工具 - 天博棋牌_天博体育软件_天博综合app平台下载

天博手机app下载

天博安卓版下载 天博苹果版下载