发布文号:
赋权条文 版本日期 27/02/1998
(第112章第49条)
[1998年2月27日]
(本为1998年第126号法律公告)
第1条 根据第49条作出的宣布 版本日期 27/02/1998
为施行本条例第49条，现宣布：已与香港以外某地区的政府订立第2条所提述的安排，旨在就该地区的法律所施加的入息税及其他相类似性质的税项给予双重课税宽免，而该等安排的生效是有利的。
第2条 指明的安排 版本日期 27/02/1998
第1条所述并于附表列明的安排，载于中国内地国家税务总局与香港特别行政区库务局于1998年2月11日在香港特别行政区以一式两份的方式以中文所签订的有关中国内地和香港特别行政区关于对所得避免双重征税的安排的备忘录，而该等安排按该备忘录的意旨而具有效力。
附表 版本日期 27/02/1998
[第2条] 中国内地国家税务总局与香港特别行政区库务局签订的有关中国内地和香港特别行政区关于对所得避免双重征税的安排的备忘录
备忘录
国家税务总局代表团和香港特别行政区政府税务代表团于1998年2月11日在香港特别行政区就内地和香港特别行政区避免双重征税问题进行了磋商。双方已就附后的《内地和香港特别行政区关于对所得避免双重征税的安排》(以下简称“本安排”)达成一致意见。
双方同意本安排应在各自履行必要的批准程序，互相书面通知后，自最后一方发出通知之日起生效。本安排适用于：
一、在内地：1998年7月1日或以后取得的所得；
二、在香港特别行政区：1998年4月1日或以后开始的课税年度中取得的所得。
本安排应长期有效。但一方可以在本安排生效之日起五年后任何历年6月30日或以前，书面通知另一方终止本安排。在这种情况下，本安排对终止通知发出年度的次年1月1日或以后开始的课(纳)税年度中取得的所得停止有效。
本备忘录于1998年2月11日在香港特别行政区签署，一式两份。
香港特别行政区政府
库务局局长邝其志 国家税务总局
副局长杨崇春
内地和香港特别行政区
关于对所得避免双重征税的安排
第一条 常设机构及其营业利润
一、一方企业的利润应仅在该一方征税，但该企业通过设在另一方的常设机构在另一方进行营业的除外。如果该企业通过设在该另一方的常设机构在该另一方进行营业，其利润可以在该另一方征税，但应仅以属于该常设机构的利润为限。
二、“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
三、“常设机构”一语特别包括：
(一)管理场所；
(二)分支机构；
(三)办事处；
(四)工厂；
(五)作业场所；
(六)矿场、油井或气井、采石场或其它开采自然资源的场所。
四、“常设机构”一语还包括：
(一)建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，但仅以该工地、工程或活动连续六个月以上的为限；
(二)一方企业通过雇员或者雇用的其他人员，在另一方为同一个项目或者相关联的项目提供的劳务，包括谘询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。
五、虽有本条第二款至第四款的规定，“常设机构”一语应认为不包括：
(一)专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
(二)专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
(三)专为另一企业加工的目的而保存本企业货物或者商品的库存；
(四)专为本企业采购货物或者商品，或者作广告或者搜集资料的目的所设的固定营业场所；
(五)专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所；
(六)专为本款第(一)项至第(五)项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。
六、虽有本条第二款和第三款的规定，当一个人(除适用本条第七款规定的独立代理人以外)在一方代表另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该一方设有常设机构。除非这个人通过固定营业场所进行的活动限于本条第五款的规定，按照该规定，不应认为该固定营业场所是常设机构。
七、一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在另一方进行营业，不应认为在另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
八、一方居民公司，控制或被控制于另一方居民公司或者在该另一方进行营业的公司(不论是否通过常设机构)，此项事实不能据以使任何一方公司构成另一方公司的常设机构。
第二条 海运、空运和陆运
一、一方企业在另一方以船舶、飞机或陆运车辆经营的运输业务所取得的收入和利润，该另一方应予免税(在内地，包括营业税)。
二、本条第一款的规定也适用于参加合伙经营、联合经营或参加国际经营机构取得的收入和利润。
第三条 个人劳务
一、独立个人劳务
(一)一方居民由于专业性劳务或者其它独立性活动取得的所得，应仅在该一方征税。但具有以下情况之一的，可以在另一方征税：
1、在另一方为从事上述活动设有经常使用的固定基地。在这种情况下，该另一方可以仅对属于该固定基地的所得征税；
2、在有关历年中在另一方停留连续或累计超过一百八十三天。在这种情况下，该另一方可以仅对在该另一方进行活动取得的所得征税。
(二)"专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
二、非独立个人劳务
(一)除适用本条第三款的规定以外，一方居民因受雇取得的薪金、工资和其它类似报酬，除在另一方从事受雇的活动以外，应仅在该一方征税。在该另一方从事受雇的活动取得的报酬，可以在该另一方征税。
(二)虽有本款第(一)项的规定，一方居民因在另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该一方征税：
1、收款人在有关历年中在该另一方停留连续或累计不超过一百八十三天；
2、该项报酬由并非该另一方居民的雇主支付或代表该雇主支付；
3、该项报酬不是由雇主设在该另一方的常设机构或固定基地所负担。
(三)虽有本款第(一)项和第(二)项的规定，在一方企业经营国际运输的船舶、飞机或陆运车辆上从事受雇的活动取得的报酬，应仅在该企业所在一方征税。
三、董事费 虽有本条第一款和第二款的规定，一方居民作为另一方居民公司的董事会成员取得的董事费和其它类似款项，可以在该另一方征税。
四、艺术家和运动员 虽有本条第一款和第二款的规定，
(一)一方居民作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或作为运动员，在另一方从事其个人活动取得的所得，可以在该另一方征税。
(二)表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的一方征税。
第四条 消除双重征税方法
一、在内地，消除双重征税如下：
内地居民从香港特别行政区取得的所得，按照本安排规定在香港特别行政区缴纳的税额，允许在对该居民征收的内地税收中抵免。但是，抵免额不应超过对该项所得按照内地税法和规章计算的内地税收数额。
二、在香港特别行政区，消除双重征税如下：除香港特别行政区税法给予香港特别行政区以外的任何地区缴纳的税收扣除和抵免的法规另有规定外，香港特别行政区居民从内地取得的所得，按照本安排规定在内地缴纳的税额，允许在对该居民征收的香港特别行政区税收中抵免。但是，抵免额不应超过对该项所得按照香港特别行政区税法和规章计算的香港特别行政区税收数额。
第五条 协商 双方主管当局应通过协商设法解决在解释或实施本安排时所发生的困难或疑义，也可以对本安排未作规定的消除双重征税问题进行协商。为有助于达成一致意见，双方主管当局的代表可以进行磋商，口头交换意见。
第六条 适用人和税种的范围
一、人的范围
(一)本安排适用于一方或者同时为双方居民的人。“居民”一语是指按照双方法律，由于住所、居所、实际管理机构或总机构所在地，或者其它类似的标准，在一方负有纳税义务的人。
(二)由于本款第(一)项的规定，同时为双方居民的个人，其身分应按以下规则确定：
1、应认为是其有永久性住所所在一方的居民；如果在双方同时有永久性住所，应认为是与其个人和经济关系更密切(重要利益中心)所在一方的居民；
2、如果其重要利益中心所在一方无法确定，或其在任何一方都没有永久性住所，应认为是其有习惯性居处所在一方的居民；
3、如果其在双方都有或者都没有习惯性居处，双方主管当局应通过协商解决。
(三)由于本款第(一)项的规定，除个人以外，同时为双方居民的人，应通过双方主管当局协商解决。
二、税种的范围 除另有规定外，本安排适用的现行税种是：
(一)在内地：
1、个人所得税；
2、外商投资企业和外国企业所得税；
(简称“内地税收”)
(二)在香港特别行政区：
1、利得税；
2、薪俸税；
3、个人入息课税。
(简称“香港特别行政区税收”)
(三)本安排也适用于本安排实施之日后征收的属于增加或者代替上述所列现行税种的相同或者实质相似的税收。双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。
第七条 一般定义
一、在本安排中，除上下文另有解释的以外：
(一)"一方”和“另一方”的用语，按照上下文，是指内地或者香港特别行政区；
(二)"人”一语包括个人、公司或其他团体；
(三)"公司”一语是指法人团体或者在税收上视同法人团体的实体；
(四)"一方企业”和“另一方企业”的用语，分别指一方居民经营的企业和另一方居民经营的企业；
(五)"海运、空运和陆运”一语是指一方企业以船舶、飞机或陆运车辆经营的运输，不包括仅在另一方各地之间以船舶、飞机或陆运车辆经营的运输；
(六)"主管当局”一语，在内地方面是指国家税务总局或其授权的代表；在香港特别行政区方面是指香港特别行政区政府税务局局长或其授权的代表。
二、一方在实施本安排时，对于未经本安排明确定义的用语，除上下文另有解释的以外，应当具有该一方适用于本安排的税种的法律所规定的含义。
(英文译本)
Memorandum
The State Administration of Taxation Delegation and the Hong Kong Special Administrative Region Government Tax Delegation carried out consultation on the avoidance of double taxation between the Mainland of China and the Hong Kong Special Administrative Region in the Hong Kong Special Administrative Region on 11 February 1998.The two Sides reached consensus on the "Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation on Income"(hereinafter referred to as "Arrangement")at the Annex.
The two Sides agreed to arrange for completion at their respective ends of the requisite approval procedure and to notify each other in writing thereof and that this Arrangement shall enter into force on the date on which the last of such notifications is given.This Arrangement shall have effect:
(1)in the Mainland of China, in respect of income derived on or after 1 July 1998;
(2)in the Hong Kong Special Administrative Region, in respect of income derived in any year of assessment commencing on or after 1 April 1998.
This Arrangement shall continue in effect indefinitely but either Side may, on or before 30 June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Side a written notice to terminate this Arrangement.In such event, this Arrangement shall cease to have effect in respect of income derived in any taxable year or any year of assessment commencing on or after 1 January in the year next following the year in which the notice of termination is given.
Done in duplicate in the Hong Kong Special Administrative Region on 11 February 1998.
Hong Kong
Special Administrative Region Government
Finance Bureau
Secretary for the Treasury
Kwong Ki-chi State Administration of
Taxation
Deputy Commissioner
Yang Chongchun
ARRANGEMENT BETWEEN THE MAINLAND OF CHINA AND THE HONG KONG
SPECIAL ADMINISTRATIVE REGION FOR THE AVOIDANCE OF
DOUBLE TAXATION ON INCOME
Article 1
Permanent establishment and its business profits
1.The profits of an enterprise of One Side shall be taxable only on that Side unless the enterprise carries on business on the Other Side through a permanent establishment situated therein.If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed on the Other Side but only so much of them as is attributable to that permanent establishment.
2.The term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
3.The term "permanent establishment" includes in particular:
(1)a place of management;
(2)a branch;
(3)an office;
(4)a factory;
(5)a workshop;
(6)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
4.The term "permanent establishment" also includes:
(1)a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 6 months;
(2)services, including consultancy services, furnished by an enterprise of One Side, through employees or other personnel on the Other Side, provided that such services have been furnished for the same project or a connected project for a period or periods exceeding in the aggregate 6 months in any 12-month period.
5.Notwithstanding the provisions of paragraphs 2 to 4 of this Article, the term "permanent establishment" shall be regarded as not including:
(1)the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(2)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(3)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(4)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of advertising, or of collecting information, for the enterprise;
(5)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(6)the maintenance of a fixed place of business solely for any combination of the activities mentioned in sub-paragraphs(1)to(5)of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6.Notwithstanding the provisions of paragraphs 2 and 3 of this Article, where a person, other than an agent of an independent status to whom the provisions of paragraph 7 of this Article apply, is acting on One Side on behalf of an enterprise of the Other Side and has, and habitually exercises, an authority to conclude contracts in the name of the enterprise, that enterprise shall be regarded as having a permanent establishment on the first-mentioned Side in respect of any activities which that person undertakes for the enterprise, unless his activities are limited to those mentioned in paragraph 5 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
7.An enterprise of One Side shall not be regarded as having a permanent establishment on the Other Side merely because it carries on business on that Other Side through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be regarded as an agent of an independent status within the meaning of this paragraph.
8.The fact that a company which is a resident of One Side controls or is controlled by a company which is a resident of the Other Side or which carries on business on that Other Side(whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 2 Shipping, air and land transport
1.Revenue and profits from the operation of ships, aircraft or land transport vehicles carried on by an enterprise of One Side on the Other Side shall be exempt from tax(which, in the case of the Mainland of China, includes Business Tax)on the Other Side.
2.The provisions of paragraph 1 of this Article shall also apply to revenue and profits derived from the participation in a pool, a joint business or an international operating agency.
Article 3
Personal services
1.Independent personal services
(1)Income derived by a resident of One Side in respect of professional services or other activities of an independent character shall be taxable only on that Side except in any one of the following circumstances, where such income may also be taxed on the Other Side:
(i)if he has a fixed base regularly available to him on the Other Side for the purpose of performing his activities; in such case, only so much of the income as is attributable to that fixed base may be taxed on that Other Side;
(ii)if he stays on the Other Side for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in such case, only so much of the income as is derived from his activities performed on that Other Side may be taxed on that Other Side.
(2)The term "professional services", in particular, includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
2.Dependent personal services
(1)Subject to the provisions of paragraph 3 of this Article, salaries, wages and other similar remuneration derived by a resident of One Side in respect of an employment shall be taxable only on that Side unless the employment is exercised on the Other Side.If the employment is so exercised, such remuneration as is derived therefrom may be taxed on the Other Side.
(2)Notwithstanding the provisions of sub-paragraph(1)of this paragraph, remuneration derived by a resident of One Side in respect of an employment exercised on the Other Side shall be taxable only on the first-mentioned Side if:
(i)the recipient stays on that Other Side for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
(ii)the remuneration is paid by, or on behalf of, an employer who is not a resident of that Other Side; and
(iii)the remuneration is not borne by a permanent establishment or a fixed base which the employer has on that Other Side.
(3)Notwithstanding the provisions of sub-paragraphs(1)and(2)of this paragraph, remuneration derived in respect of an employment exercised aboard a ship, an aircraft or a land transport vehicle operated in international traffic by an enterprise of One Side shall be taxable only on the Side in which the enterprise is situated.
3.Directors' fees
Notwithstanding the provisions of paragraphs 1 and 2 of this Article, directors' fees and other similar payments derived by a resident of One Side in his capacity as a member of the board of directors of a company which is a resident of the Other Side may be taxed on that Other Side.
4.Artistes and athletes
Notwithstanding the provisions of paragraphs 1 and 2 of this Article:
(1)income derived by a resident of One Side as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised on the Other Side may be taxed on that Other Side.
(2)where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may be taxed on the Side on which the activities of the entertainer or athlete are exercised.
Article 4
Methods of elimination of double taxation
1.In the Mainland of China, double taxation shall be eliminated as follows:
Where a resident of the Mainland of China derives income from the Hong Kong Special Administrative Region, the amount of tax paid in the Hong Kong Special Administrative Region in respect of that income in accordance with the provisions of this Arrangement shall be allowed as a credit against the Mainland tax imposed on that resident.The amount of credit, however, shall not exceed the amount of the Mainland tax computed in respect of that income in accordance with the taxation laws and regulations of the Mainland of China.
2.In the Hong Kong Special Administrative Region, double taxation shall be eliminated as follows:
Subject to the provisions of the taxation laws and regulations of the Hong Kong Special Administrative Region regarding the allowance of deduction or credit against the Hong Kong Special Administrative Region tax of tax paid in any place other than the Hong Kong Special Administrative Region, where a resident of the Hong Kong Special Administrative Region derives income from the Mainland of China, the amount of tax paid in the Mainland of China in respect of that income in accordance with the provisions of this Arrangement shall be allowed as a credit against the Hong Kong Special Administrative Region tax imposed on that resident.The amount of credit, however, shall not exceed the amount of the Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the taxation laws and regulations of the Hong Kong Special Administrative Region.
Article 5
Consultation
The competent authorities of the two Sides shall endeavour to resolve by consultation any difficulties or doubts arising as to the interpretation or application of this Arrangement.They may also consult together for the elimination of double taxation in cases not provided for in this Arrangement.In order to facilitate reaching consensus, representatives of the competent authorities of the two Sides may proceed with consultation by an oral exchange of opinions.
Article 6
Personal Scope and Taxes Covered
1.Personal scope
(1)This Arrangement shall apply to a person who is a resident of One Side or a resident of both Sides.The term "resident" means any person who is liable to tax of One Side by reason of his residence, domicile, place of effective management, place of head office or any other criterion of a similar nature in accordance with the laws of the respective Sides.
(2)Where by reason of the provisions of sub-paragraph(1)of this paragraph an individual is a resident of both Sides, his status shall be determined as follows:
(i)he shall be regarded as a resident of the Side on which he has a permanent home available to him; if he has a permanent home available to him on both Sides, he shall be regarded as a resident of the Side with which his personal and economic relations are closer("centre of vital interests");
(ii)if the Side on which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him on either Side, he shall be regarded as a resident of the Side on which he has an habitual abode;
(iii)if he has an habitual abode on both Sides or on neither of them, the competent authorities of the two Sides shall settle the question by consultation.
(3)Where by reason of the provisions of sub-paragraph(1)of this paragraph a person other than an individual is a resident of both Sides, the competent authorities of the two Sides shall determine its residential status by consultation.
2.Taxes covered Subject to any other provisions, the existing taxes to which this Arrangement shall apply are:
(1)In the Mainland of China:
(i)Individual Income Tax;
(ii)Foreign Investment Enterprises Income Tax and Foreign Enterprises Income Tax
(herein referred to as "Mainland tax");
(2)In the Hong Kong Special Administrative Region:
(i)Profits Tax;
(ii)Salaries Tax;
(iii)Tax charged under Personal Assessment
(herein referred to as "Hong Kong Special Administrative Region tax").
(3)This Arrangement shall also apply to any identical or substantially similar taxes which are imposed after the date when this Arrangement comes into effect in addition to, or in place of, the existing taxes referred to above.The competent authorities of the two Sides shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
Article 7
General definitions
1.For the purposes of this Arrangement, unless the context otherwise requires:
(1)the terms "One Side" and "the Other Side" mean the Mainland of China or the Hong Kong Special Administrative Region as the context requires;
(2)the term "person" includes an individual, a company and any other body of persons;
(3)the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
(4)the terms "enterprise of One Side" and "enterprise of the Other Side" respectively mean an enterprise carried on by a resident of One Side and an enterprise carried on by a resident of the Other Side;
(5)the term "shipping, air and land transport" means any transport by ships, aircraft or land transport vehicles operated by an enterprise of One Side, except when the ships, aircraft or land transport vehicles are operated solely between places on the Other Side;
(6)the term "competent authority" means, in the case of the Mainland of China, the State Administration of Taxation or its authorized representatives and, in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue of the Hong Kong Special Administrative Region Government or his authorized representatives.
2.As regards the application of this Arrangement by One Side, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Side concerning the taxes to which this Arrangement applies.
