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Government of Chinese government and France the agreement that waits about avoid
From;    Author:Stand originally
Government of People's Republic of China and flange on the west republican government, be willing to conclude about shunning double taxation and the deal that avoid tax evasion tax to earning, come to an agreement as follows:

The limits of the first person
This agreement applies to signatory one party or the person of dweller of signatory both sides.

The limits of the 2nd duty
One, this agreement is applied to by signatory one party place belongs to canton or local authorities is mixed to earning 〔 all sorts of revenue that belongings 〕 collects, no matter its impose kind.
2, the tax that imposes to total income or some earning, the tax that includes to make over movables or praedial accrual to ask for to coming from and the tax that impose to capital appreciation, should count income tax.
3, the active categories of taxes with this applicable agreement is:
(one) in People's Republic of China:
⒈ individual income tax;
Enterprise income tax of joint venture of ⒉ China and foreign countries;
The duty of place of company of ⒊ foreign country;
⒋ place income tax.
Include afore-mentioned fountainhead of all sorts of duty are buckled and capture deducts a money beforehand. (call below " Chinese taxation " )
(2) in flange on the west republic:
⒈ income tax;
⒉ corporation tax;
Include to afore-mentioned fountainhead of all sorts of duty are withheld and deduct a money beforehand. (call below " French taxation " )
4, what increase what this agreement also applies to this agreement to sign in the future or replace the 3rd place to list active categories of taxes is identical or the taxation of substantial likeness. The essence that signatory both sides is in charge of authorities to should make place of respective tax law is fluctuant, each other informs inside the appropriate time after its are fluctuant.

The 3rd is defined commonly
One, in this agreement, have an explanation additionally except context beyond:
(one)   " signatory one party " and " signatory other one party " diction, according to context, it is to point to People's Republic of China or flange on the west republic;
(2)   " taxation " one language, according to context, it is to point to Chinese taxation or French taxation;
(3)   " person " one language includes a natural person, company and any other organizations;
(4)   " company " one language is to show any corporation perhaps inspect the substance that is the same as corporation on taxation;
(5)   " person " one language is to point to individual, company and other organization;
(6)   " countryman " one language is to point to all natural people that have citizenship of signatory one party and the legal person that all this signatory law are built or organize, and go up in taxation, inspect be built according to this signatory law together or organize corporative any illegal person groups;
(7)   " director authorities " one language, in respect of People's Republic of China the delegate that is the Ministry of finance or its accredit; In flange republican respect is to point to on the west responsible estimated the delegate of minister or its accredit.
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