|
|
|
Circular of the State Administration of Taxation Concerning the Exemption of Foreign Residents from Double Taxation on the Interest of Personal Savings During the Transition Period
[Expired]
|
|
国家税务总局关于外籍居民个人在过渡期间储蓄存款利息享受避免双重征税协定待遇有关问题的通知
[失效]
|
|
【法宝引证码】
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | |
Circular of the State Administration of Taxation Concerning the Exemption of Foreign Residents from Double Taxation on the Interest of Personal Savings During the Transition Period
(No.267 in 2000 from a letter by the State Administration of Taxation April 24th,2000)
In order to better execute the Rules for the Implementation of the Levy of Individual Income Tax on the Interest of Personal Savings promulgated by the State Council and to strengthen the management of tax collection on the interest of personal savings of foreign residents, the following detailed stipulations relating to some issues shall now be made:
| | 国家税务总局关于外籍居民个人在过渡期间储蓄存款利息享受避免双重征税协定待遇有关问题的通知
（国税函〔２０００〕２６７号 ２０００年４月２４日）
为了更好地贯彻执行国务院发布的《对储蓄存款利息所得征收个人所得税的实施办法》，切实做好对外籍居民个人的储蓄存款利息征税管理工作，现对有关具体问题明确如下：
|
1.Upon executingArticle 2 “The foreign residents can directly go through the formalities at the savings bank by the showing of their passports or other effective credentials as well as their resident certificates issued by the competent taxation authority of their country for enjoying the treatments stipulated in the Taxation Agreement,” as stipulated in the Circular of the State Administration of Taxation Concerning the Levy of Individual Income Tax on the Interest of Personal Savings of Foreign Residents or the Residents from Hong Kong, Macao or Taiwan (No.201 in 1999 issued by the State Administration of Taxation), for the foreign residents upon their showing of any above-mentioned certificate, the formalities of enjoying the treatments stipulated in the Taxation Agreement should be handled according to the relevant stipulations.
．．．．．． | | 一、在执行《国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得个人所得税有关问题的通知》（国税发〔１９９９〕２０１号）第二条关于“可凭其护照或其他有效证件及居民国税务主管当局为其签发的居民证明，直接向储蓄机构办理享受税收协定待遇手续”的规定时，可以为提供上述任何一项证明的外籍居民个人按有关规定办理享受税收协定待遇手续。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|