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Government of Chinese government and Japan the agreement that waits about avoidi
From;    Author:Stand originally
Government of People's Republic of China and Japan 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 first
This agreement applies to signatory one party to perhaps be the person of bilateral dweller at the same time.

The 2nd
One, this agreement applies to following categories of taxes:
(one) in People's Republic of China:
1 . Individual income tax;
2. Enterprise income tax of joint venture of China and foreign countries;
3. Foreign enterprise income tax;
4. Local income tax.
(the following abbreviation " Chinese taxation " )
(2) in Japan:
1 . Income tax;
2. Legal person duty;
3. Dweller duty.
(the following abbreviation " Japan taxation " )
2, what increase what this agreement also applies to this agreement to sign in the future or replace the first place to list 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
One, in this agreement, have an explanation additionally except context beyond:
(one)   " People's Republic of China " one pragmatics at geographical concept, it is the territory of all People's Republic of China that shows effective exercise concerns Chinese taxation law, include territorial sea, and according to law of nations, people's Republic of China has jurisdictional the area beyond all territorial sea that concern Chinese taxation law with effective exercise, include sea floor and subsoil;
(2)   " Japan " one pragmatics at geographical concept, it is all Japan territory that shows effective exercise concerns Japan taxation law, include territorial sea, and according to law of nations, japan has jurisdictional beyond all territorial sea that concern Japan taxation law with effective exercise with area, include sea floor and subsoil;
(3)   " signatory one party " and " signatory other one party " diction, according to context, it is to point to People's Republic of China or Japan;
(4)   " taxation " one language, according to context, it is to point to Chinese taxation or Japan taxation;
(5)   " person " one language includes individual, company and other group;
(6)   " company " one language is to point to corporation to perhaps be inspected on taxation go up the substance that is the same as corporation;
(7)   " enterprise of signatory one party " and " enterprise of signatory other one party " diction, the company that dweller of other one party of the enterprise that shows dweller of signatory one party is managed respectively and signatory runs;
(8)   " countryman " one language is to point to all having the individual of any one party citizenship mixes signatory all legal person that be built according to this signatory law or organize, and all is in on this signatory taxation, inspect be built according to this signatory law together or organize corporative to be not corporation;
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