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Notice of the State Administration of Taxation about the Issues Relevant to the Execution of the Royalty Clauses of Tax Treaties
(Letter No. 507 [2009] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and Yangzhou Institute of Continuing Tax Education,
In accordance with the relevant provisions of the tax treaties concluded between the People's Republic of China and foreign parties on the avoidance of double taxation (including the tax arrangements between the Mainland and Hong Kong Special Administrative Region and Macao Special Administrative Region, hereinafter referred to as the tax treaties), we hereby notify you of the following issues concerning the execution of the royalty clauses of the tax treaties:
| | 国家税务总局关于执行税收协定特许权使用费条款有关问题的通知
（国税函[2009]507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：
根据中华人民共和国政府对外签署的避免双重征税协定（含内地与香港、澳门特别行政区签署的税收安排，以下统称税收协定）的有关规定，现就执行税收协定特许权使用费条款的有关问题通知如下：
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I. If the definition of the term “royalty” in a tax treaty expressly includes the payments charged for the use of industrial, commercial and scientific equipment (namely the income from lease in Chinese tax law), the relevant incomes shall be governed by the royalty clause of the tax treaty. If the tax rate prescribed in the said tax treaty is lower than that prescribed in the tax law, the tax rate prescribed in the said tax treaty shall apply.
The aforesaid provisions do not apply to the income from the use of real property. The provisions of the tax treaty on incomes from the use of real property shall apply to the incomes from real property.
| | 一、凡税收协定特许权使用费定义中明确包括使用工业、商业、科学设备收取的款项（即我国税法有关租金所得）的，有关所得应适用税收协定特许权使用费条款的规定。税收协定对此规定的税率低于税收法律规定税率的，应适用税收协定规定的税率。
上述规定不适用于使用不动产产生的所得，使用不动产产生的所得适用税收协定不动产条款的规定。
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II. The information about the industrial, commercial or scientific experience as enumerated in the definition of “royalty” in a tax treaty generally refers to the undisclosed information or materials with the nature of technical know-how which are necessary for the production of a certain product or for the copy of the relevant working procedures (hereinafter referred to the know-how).
| | 二、税收协定特许权使用费条款定义中所列举的有关工业、商业或科学经验的情报应理解为专有技术，一般是指进行某项产品的生产或工序复制所必需的、未曾公开的、具有专有技术性质的信息或资料（以下简称专有技术）。
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III. The royalties relevant to the know-how generally implies that the licensing party of technologies permits the other party to freely use its undisclosed technologies, the licensing party of the technologies does not personally participate in the concrete execution of the licensed technologies and do not ensure the result of execution thereof. Generally the licensed technologies are already in existence; they also include those which are licensed to be used after the research and development according to the needs of the licensee and are subject to the contractual restrictions on confidentiality, etc.
．．．．．． | | 三、与专有技术有关的特许权使用费一般涉及技术许可方同意将其未公开的技术许可给另一方，使另一方能自由使用，技术许可方通常不亲自参与技术受让方对被许可技术的具体实施，并且不保证实施的结果。被许可的技术通常已经存在，但也包括应技术受让方的需求而研发后许可使用并在合同中列有保密等使用限制的技术。
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