AGREEMENT BETWEEN THE GOVERNMENT OF JERSEY AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES
Whereas the Government of Jersey and the Government of the People's Republic of China (“the Contracting Parties”), desire to enhance and facilitate the exchange of information relating to taxes;
Whereas it is acknowledged that the Government of the People's Republic of China is competent to negotiate, conclude and subject to the terms of this Agreement terminate a tax information exchange agreement with the Government of Jersey and, it is acknowledged that the Government of Jersey has the right under the terms of its Entrustment from the United Kingdom of Great Britain and Northern Ireland to negotiate, conclude, perform and subject to the terms of this Agreement terminate a tax information exchange agreement with the Government of the People's Republic of China;
Now, the Contracting Parties have agreed to conclude the following Agreement which contains obligations on the Contracting Parties only:
| | 中华人民共和国政府和泽西岛政府关于税收情报交换的协定
鉴于中华人民共和国政府与泽西岛政府（“缔约双方”）希望加强和促进税收情报交换；中华人民共和国政府有权与泽西岛政府谈判、缔结以及根据本协定条款终止税收情报交换协定；泽西岛政府在大不列颠及北爱尔兰联合王国的授权下有权与中华人民共和国政府谈判、缔结、履行以及根据本协定条款终止税收情报交换协定；缔约双方现同意缔结仅对双方有约束力的协定如下：
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ARTICLE 1SCOPE OF AGREEMENT
| | 第一条 协定范围
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1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment, verification and collection of such taxes, the recovery and enforcement of tax claims, and the investigation or prosecution of tax matters.
| | 一、缔约双方主管当局应当就本协定所含税种相关的缔约双方国内法的管理和执行，通过交换与之具有可预见相关性的情报相互提供协助。该情报应包括与这些税收的确定、核定、查证与征收，税收主张的追索与执行以及税收事项的调查或起诉具有可预见相关性的信息。
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2. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.
| | 二、情报根据本协定的规定交换，并按第八条规定的方式保密。
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ARTICLE 2JURISDICTION
The Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of or obtainable by persons who are within its territorial jurisdiction.
| | 第二条 管 辖 权
被请求方没有义务提供不归其当局所拥有，或者不由其管辖地域内的人掌握、控制或可获取的情报。
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ARTICLE 3TAXES COVERED
| | 第三条 税种范围
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1. The taxes covered by this Agreement are:
| | 一、本协定适用的税种是：
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(a) in the case of the People's Republic of China, all taxes except customs tariffs;
| | （一）在中华人民共和国，除关税以外的所有税种；
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(b) in the case of Jersey, taxes of every kind and description imposed by the Government.
| | （二）在泽西岛，政府征收的所有税收。
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2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of this Agreement in addition to, or in place of, any of the taxes listed in paragraph 1.
| | 二、本协定也适用于协定签订之日后任何缔约一方征收的属于增加或者代替第一款所列税种的相同或者实质相似的税收。
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3. The competent authorities of the Contracting Parties shall notify each other of any relevant changes to the taxation and related information gathering measures covered by this Agreement.
| | 三、缔约双方主管当局应将本协定所含税收及相关情报收集程序的任何相关变化通知对方。
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4. The taxes covered by this Agreement may be expanded or modified by mutual agreement of the Contracting Parties in the form agreed upon by both Contracting Parties.
| | 四、缔约双方可以通过相互协商以缔约双方认可的方式扩大或修改本协定的税种范围。
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ARTICLE 4DEFINITIONS
| | 第四条 定 义
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1. In this Agreement:
| | 一、 本协定中：
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(a) “the People's Republic of China”, when used in a geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law and its domestic law;
| | （一）“中华人民共和国”用于地理概念时，是指所有适用中国有关税收法律的中华人民共和国领土，包括领海，以及根据国际法和国内法，中华人民共和国拥有以勘探和开发海床及其底土和上覆水域资源为目的的主权权利的领海以外的任何区域；
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(b) “Jersey”, when used in a geographical sense, means the Bailiwick of Jersey, including the territorial seas;
| | （二）“泽西岛”用于地理概念时，是指泽西岛行政管理区，包括其领海；
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(c) “collective investment fund or scheme” means any pooled investment vehicle irrespective of its legal form;
| | （三）“集合投资基金或计划”是指任何集合投资工具，不管其法律形式如何；
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(d) “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
| | （四）“公司”是指任何法人团体或者在税收上视同法人团体的任何实体；
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(e) “competent authority” means,
| | （五）“主管当局”：
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(i) in the case of the People's Republic of China, the State Administration of Taxation or its authorized representative; and
| | 1.在中华人民共和国，是指国家税务总局或其授权代表；
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(ii) in the case of Jersey, the Treasury and Resources Minister or his authorised representative;
| | 2.在泽西岛，是指财政和资源部部长或其授权代表；
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(f) “information” means any fact, statement, document or record in whatever form;
| | （六）“情报”是指任何形式的事实、说明、文件或记录；
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(g) “information gathering measures” means judicial, regulatory or administrative laws and procedures enabling a Contracting Party to obtain and provide the information requested;
| | （七）“情报收集程序”是指使缔约一方能够获取并提供所请求情报的司法、监管或行政法律和程序；
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(h) “person” means a natural person, a company or any entity that is treated as a body corporate for tax purposes, or any other body or group of persons;
| | （八）“人”是指自然人、公司或者为税收目的视为法人团体的任何实体，或任何其他团体或集团；
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(i) “public collective investment fund or scheme” means any collective investment fund or scheme, in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restricted to a limited group of investors;
| | （九）“开放式集合投资基金或计划”是指任何集合投资基金或计划，其股份或其他权益的购买、销售或赎回不明示或暗示地限于部分投资者；
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(j) “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; and for this purpose, the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company. For the purposes of this paragraph the term “recognised stock exchange” means:
| | （十）“上市公司”是指其主要股票在认可的证券交易所上市，且上市股票可以由公众自由买卖的任何公司。股票可以“由公众”买卖是指股票的买卖不明示或暗示地限于部分投资者。为上述目的，“主要股票”一语是指代表公司多数选举权和价值的股票。本款规定中的“认可的证券交易所”一语是指：
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(i) in the People's Republic of China, the Shanghai Stock Exchange or the Shenzhen Stock Exchange;
| | 1.在中华人民共和国：上海证券交易所或深圳证券交易所；
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(ii) in Jersey, the Channel Islands Stock Exchange; and
| | 2.在泽西岛：海峡群岛证券交易所；
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(iii) any other stock exchange which the competent authorities agree to recognize for the purposes of this Agreement;
| | 3.为本协定规定之目的，经主管当局协商认可的任何其他证券交易所；
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(k) “requested party” means the party to this Agreement which is requested to provide or has provided information in response to a request;
| | （十一）“被请求方”是指本协定中被请求提供情报或应请求已提供情报的一方；
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(l) “requesting party” means the party to this Agreement submitting a request for or having received information from the requested party;
| | （十二）“请求方”是指本协定中发出请求或已从被请求方得到情报的一方；
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(m) “tax” means any tax covered by this Agreement.
| | （十三）“税收”是指本协定所含的任何税收。
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2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.
．．．．．． | | 二、缔约一方在实施本协定的任何时候，对于本协定未定义的术语，除上下文另有要求外，应当具有当时该缔约方法律所规定的含义。该缔约方适用税法的定义优先于其他法律对该术语的定义。
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