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中华人民共和国政府和比利时王国政府愿意修订1985年4月18日在北京签订的比利时王国政府和中华人民共和国政府关于对所得避免双重征税和防止偷漏税的协定和议定书（以下分别简称“协定”和“议定书”），
达成协议如下：
第一条
取消协定第二条第三款第（二）项的规定，用下列规定代替：
“（二）在中国：
1．个人所得税；
2．外商投资企业和外国企业所得税；
3．地方所得税；
包括对上述税种的源泉扣缴的税收和预缴款。
（以下简称‘中国税收’）“
第二条
取消协定第十一条第三款的规定，用以下规定代替：
“三、虽有第二款的规定，发生在缔约国一方的下列利息，应在该缔约国免税：
（一）缔约国另一方取得的利息；
（二）资本完全由缔约国另一方拥有或经缔约国双方主管当局一致同意的银行或者信贷机构收到的利息；
（三）缔约国另一方居民收到的利息，其债权或贷款是属于该缔约国另一方并经缔约国双方主管当局一致同意的机构直接或间接提供资金或担保的。“
第三条
取消协定第十六条的规定，用以下条款代替：
第十六条 董事费
一、缔约国一方居民作为缔约国另一方居民公司的董事会成员或监督委员会或类似机构的成员取得的董事费、会议津贴和其他类似款项，可以在该缔约国另一方征税。
以上规定也应适用于本款所述的人由于履行类似职务取得的款项。
二、然而，第一款所述的人由于履行日常管理或技术性工作从公司取得的报酬，应作为在公司受雇取得的报酬，按照第十五条的规定征税。“
第四条
协定第十八条第二款作以下补充：
“缔约国一方为补充其社会保险制度的福利，根据其建立的公共福利计划支付的退休金和其他款项，也可以在该缔约国一方征税。”
第五条
取消协定第二十三条第一款第（二）项和第（三）项的规定，用下列规定代替：
“（二）除适用比利时法律关于从境外缴纳的税款从比利时税额中扣除的规定外，比利时居民取得的全部所得项目中如果有按照第十条第二款应纳税的，并且按照下述第（三）项不免予征收比利时税收的股息、按照第十一条第二款或第七款应纳税的利息、或者按照第十二条第二款或第六款应纳税的特许权使用费，就上述所得征收的中国税收，应允许从有关该所得的比利时税收中抵免。
对于从与中国的工业和商业发展项目密切相关的投资取得的上述股息、利息和特许权使用费，当该项所得根据本协定的规定及中国法律的一般规定，应在中国征税，但由于其特别和暂时的措施实际没有征收的中国税收，比利时也应允许从其税收中给予抵免。该项抵免对股息和特许权使用费按15％计算，对利息按10％计算，但抵免数额不应超过抵免前计算的归属该项所得项目的比利时税收。但该项规定应仅适用于该附加议定书生效年度的次年一月一日起开始的十年，缔约国双方主管当局可相互协商延长该期限。
（三）比利时居民公司从中国居民公司取得的股息，根据第十条第二款可以在中国征税的，应按照比利时法律规定的条件和范围在比利时免征公司所得税。“
第六条
取消议定书第一款至第七款的规定，用以下条款代替：
“一、在执行协定第四条第二款时，缔约国双方主管当局应参照联合国关于发达国家和发展中国家双重征税协定范本第四条第二款的规定。
二、本协定第八条的规定不影响比利时王国政府和中华人民共和国政府一九七五年四月二十日在北京签订的海运协定第八条的规定，也不影响比利时王国政府和中华人民共和国政府一九七五年四月二十日在北京签订的民用航空运输协定第十条的规定。
三、本协定第十条使用的“股息”一语同样是指：
（一）按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的所得，即使该所得以利息形式支付；
（二）比利时居民由于参与设在中国的外商投资企业而分配到的利润。
四、在执行协定第十二条第二款时，对使用或有权使用工业、商业或科学设备而支付的特许权使用费征收的税收，应以该特许权使用费总额的百分之六十计算。
五、本协定第十五条的规定，同样适用于缔约国一方居民作为缔约国另一方居民公司（不包括股份公司）的合伙人，从事个人活动取得的类似受雇取得的报酬。
六、本协定第二十四条第二款的规定不应妨碍缔约国一方按照其法律和适用本协定其他规定，对缔约国另一方居民征税。但是，该缔约国另一方居民公司就其设在该缔约国一方的常设机构的利润，应纳税税率不应超过适用于该缔约国一方居民公司利润的最高税率。“
第七条
缔约国双方在完成使本附加议定书生效所必需的各自法律程序后，通过外交途径书面通知对方。本附加议定书自最后一方的通知发出之日起第三十天生效。本附加议定书应适用于生效年度的次年一月一日起发生的所得或者属于生效年度的次年一月一日起开始的纳税期的所得。
第八条
本附加议定书应作为协定和议定书的组成部分，其有效期与执行协定和议定书的期限相同。
下列代表经各自政府授权，已在本附加议定书上签字为证。
本附加议定书于1996年11月27日在北京签订，一式两份，每份都用中文、法文、荷兰文和英文写成，四种文本同等作准。
中华人民共和国政府 比利时王国政府
代 表 代 表
刘仲藜 梅斯达德
（签 字） （签 字）
ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'SREPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDINGTHE AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OFFISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND THE PROTOCOL
SIGNED AT BEIJING ON APRIL 18， 1985
The Government of the People's Republic of China and the Government ofthe kingdom of Belgium Desiring to amend the Agreement between theGovernment of the Kingdom of Belgium and the Government of the People'sRepublic of China for the avoidance of double taxation and the preventionof fiscal evasion with respect to taxes on income and the Protocol signedat Beijing on April 18， 1985 （hereinafter referred to respectively as “theAgreement”and “the Protocol”），
Have agreed as follows：
Article I
The provisions of paragraph 3， b） of Article 2 of the Agreement aredeleted and replaced by the following provisions：
“b） with respect to China：
1 the individual income tax；
2 the income tax concerning enterprises with foreign investmentand foreign enterprises；
3 the local income tax；
including all withholding taxes and all prepayments with respect tothe above-mentioned taxes，
（hereinafter referred to as “Chinese tax”）。“
Article II
The provisions of paragraph 3 of Article 11 of the Agreement aredeleted and replaced by the following provisions：
“§3. Notwithstanding the provisions of paragraph 2， interest arisingin a Contracting State shall be exempt from tax in that State， if it is：
a） interest derived by the other Contracting State；
b） interest received by banking or credit institutions the capital ofwhich is wholly owned by that other State or which are mutually agreedupon by the competent authorities of both Contracting States；
c） interest received by a resident of that other State in respect of adebt-claim or a loan financed or guaranteed directly or indirectly by aninstitution belonging to that other State and which is mutually agreedupon by the competent authorities of both Contracting States.“
Article III
Article 16 of the Agreement is deleted and replaced by the followingArticle：
“Article 16
Directors' fees
§1. Directors' fees and other similar payments derived by a residentof a Contracting State in his capacity as a member of the board ofdirectors or of a similar organ of a company which is a resident of theother Contracting State may be taxed in that other State.
The preceding paragraph shall also apply to payments derived inrespect of the discharge of similar functions as those exercised by aperson referred to in the said paragraph.
§2. However， remuneration derived by a person referred to inparagraph 1 from the company in respect of the discharge of day-to-dayfunctions of a managerial or technical nature， may be taxed in accordancewith the provisions of Article 15， as if such remuneration were derived inrespect of an employment.“
Article IV
The provisions of paragraph 2 of Article 18 of the Agreement arecompleted by the following provision：
“Pensions paid and other payments made under a public welfare schemeorganised by a Contracting State in order to supplement the benefits ofthe social security system of that State may also be taxed in the saidState.”
Article V
The provisions of paragraph 1， b） and c） of Article 23 of theAgreement are deleted and replaced by the following provisions：
“b） Subject to the provisions of Belgian law regarding the deductionfrom Belgian tax of taxes paid abroad， where a resident of Belgium derivesitems of his aggregate income for Belgian tax purposes which are dividendstaxable in accordance with paragraph 2 of Article 10， and not exempt fromBelgian tax according to subparagraph c） hereinafter， interest taxable inaccordance with paragraphs 2 or 7 of Article 11， or royalties taxable inaccordance with paragraphs 2 or 6 of Article 12， the Chinese tax levied onthat income shall be allowed as a credit against Belgian tax relating tosuch income.
Belgium shall also allow against its tax a credit with respect to theabove-mentioned dividends， interest and royalties derived from investmentswhich are closely connected with industrial and commercial developmentprojects in China， when such income is taxable in China in accordance withthe provisions of the Agreement and the general rules of Chinese law butno Chinese tax has effectively been levied by virtue of special andtemporary measures. This credit shall be calculated at a rate of 15 percent with regard to dividends and royalties and at a rate of 10 per centwith regard to interest， but shall not exceed that part of the Belgiantax， as computed before the credit is given， which is attributable tothese items of income and shall only apply for a period of 10 yearsbeginning on or after the first of January of the year following that inwhich the Additional Protocol entered into force. This period may beextended by mutual agreement between the competent authorities of theContracting States.
c） Dividends derived by a company which is a resident of Belgium froma company which is a resident of China and which may be taxed in China inaccordance with paragraph 2 of Article 10， shall be exempt from thecorporate income tax in Belgium under the conditions and within the limitsprovided for in “Belgian law”。
Article VI
The provisions of items 1 to 7 of the Protocol are deleted andreplaced by the following paragraphs：
“1. For the application of paragraph 2 of Article 4 of the Agreement，the competent authorities of the Contracting States shall be guided by theprovisions contained in paragraph 2 of Article 4 of the United NationsModel Double Taxation Agreement between Developed and DevelopingCountries.
2. The provisions of Article 8 of the Agreement shall not affect theprovisions of Article 8 of the Shipping Agreement between the Governmentof the Kingdom of Belgium and the Government of the People's Republic ofChina signed at Beijing on April 20， 1975， nor the provisions of Article10 of the Agreement between the Government of the Kingdom of Belgium andthe Government of the People's Republic of China relating to civil airtransport， signed at Beijing on April 20， 1975.
3. The term “dividends” as used in Article 10 of the Agreement alsomeans：
（a） income-even paid in the form of interest-which is subjected to thesame taxation treatment as income from shares by the laws of theContracting State of which the company making the distribution is aresident；
（b） profits distributed to a resident of Belgium in respect of hisparticipation in an enterprise with foreign investment established inChina.
4. For the application of paragraph 2 of Article 12 of the Agreement，the tax which may be levied on royalties paid for the use of， or the rightto use， industrial， commercial or scientific equipment shall be calculatedon 60 per cent of the gross amount of these royalties.
5. The provisions of Article 15 of the Agreement shall also apply toremuneration received by a resident of a Contracting State in respect ofhis personal activity as a partner of a company， other than a company withshare capital， which is a resident of the other Contracting State， as ifsuch remuneration were derived in respect of an employment.
6. The provisions of paragraph 2 of Article 24 of the Agreement shallnot prevent a Contracting State from taxing， in accordance with its lawsand subject to the other provisions of the Agreement， residents of theother Contracting State， but it is understood that the rate of tax due bya company which is a resident of that other State in respect of theprofits of its permanent establishment in the first-mentioned State shallnot exceed the maximum rate of tax applicable to the profits of companieswhich are residents of that first-mentioned State.“
Article VII
The Contracting States shall notify each other in writing throughdiplomatic channels that the procedures required by their respective lawsfor the bringing into force of this additional Protocol have beencompleted. This additional Protocol shall enter into force on thethirtieth day after the date of the later of the notifications. It shallapply to income arising on or after the first day of January of the yearfollowing that in which it enters into force or to income relating totaxable periods beginning on or after the first day of January of the yearfollowing that in which it enters into force.
Article VIII
This additional Protocol， which shall form an integral part of theAgreement and of the Protocol， shall remain in force as long as thelast-mentioned instruments will be applicable.
IN WITNESS WHEREOF the undersigned， being duly authorised thereto bytheir respective Governments， have signed this additional Protocol.
DONE at Beijing on the 27th day of November 1996， in duplicate， in theFrench， Dutch， Chinese and English languages， the four texts being equallyauthoritative. For the Government of the People's Republic of China
For the Government of the Kingdom of Belgium
