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Notice of the State Taxation Administration on the Relevant Issues concerningthe Implementation of the Interest Clauses in Tax Agreements
[Expired]
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国家税务总局关于执行税收协定利息条款有关问题的通知
[失效]
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【法宝引证码】
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Notice of the State Taxation Administration on the Relevant Issues concerning the Implementation of the Interest Clauses in Tax Agreements
Letter No. 229 [2006]of the State Taxation Administration
The bureaus of state taxes and those of local taxes of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities under separate state planning, and Yangzhou Institute of Continuing Tax Education:
As prescribed in the interest clauses of the agreements concluded between China and other countries on the avoidance of double taxation (hereinafter referred to as agreements), the interest obtained by the residents of the opposite states within the territory of China shall be obliged to pay taxes in China, with the tax rate being generally not higher than 10%, or being lower or higher than 10% in some exceptional agreements.Not withstanding the foregoing taxation provisions, some agreements prescribe that the interest obtained by the financial institutions or other organizations of the central bank or government of one state from the other party shall be exempted from tax in the other state in order to encourage the flow of funds between both parties, and some agreements even list the tax-exemption banks or financial institutions in the interest clauses, protocols or exchange letters.In order to guarantee the correct implementation of the provisions in the agreement on levying tax on or exempting tax from interest income, we hereby give our notice as follows regarding the relevant issues:
| | 国家税务总局关于执行税收协定利息条款有关问题的通知
(国税函[2006]229号)
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：
我国对外签署的避免双重征税协定（以下简称协定）利息条款规定，缔约国对方居民从我国境内取得的利息应构成在华纳税义务，税率一般不高于10%，也有个别协定税率低于或高于10%。虽有上述征税规定，但为鼓励缔约国双方资金流动，一些协定规定了缔约国一方中央银行、政府拥有的金融机构或其他组织从另一方取得的利息在另一方免予征税，有些协定在利息条款、协定议定书或换函中还专门列名了予以免税的银行或金融机构。为保证协定关于对利息所得征免税规定的正确执行，现就有关问题通知如下：
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I. Where the interest clauses in an agreement prescribe that the interest obtained by the financial institution or other organization of the central bank or government of the opposite party from China shall be exempted from tax in China, the said bank (institution) may, after signing a loan contract, apply to the competent taxation authority at the locality where the interest occurs for enjoying relevant agreement-based treatments. The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax. The taxpayer shall, when applying for exemption from the interest income tax, attach the proof document issued by the competent taxation authority of the opposite party on its status as a bank or financial institution owned by the government as well as a counterpart of the relevant loan contract.
．．．．．． | | 一、凡协定利息条款中规定缔约国对方中央银行、政府拥有的金融机构或其他组织从我国取得的利息应在我国免予征税的，上述有关银行（机构）可在每项贷款合同签署后，向利息发生地主管税务机关申请享受有关协定待遇。利息发生地主管税务机关应为其办理免征利息所得税手续。纳税人申请免征利息所得税时，应附报缔约国对方税务主管当局出具的其属于政府拥有银行或金融机构的证明及有关贷款合同副本。
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