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Government of Chinese government and Korea the agreement that waits about avoidi
From;    Author:Stand originally
Government of People's Republic of China and government of big Han the Republic of China, 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 to perhaps be the person of bilateral dweller at the same time.

Limits of the 2nd categories of taxes

One, this agreement applies to all revenue that collect to earning by signatory one party or its place authorities, no matter its impose kind how.

2, the revenue that collects to total income or some earning, the revenue that includes to make over movables or praedial accrual to collect to coming from and the revenue that collect to capital appreciation, should regard the revenue that collects to earning as.

3, the active categories of taxes with this applicable agreement is:

(one) in People's Republic of China:

1 , individual income tax;

2, foreign investment company and foreign enterprise income tax;

3, local income tax.

(the following abbreviation " Chinese taxation " )

(2) in big Han the Republic of China:

1 , income tax;

2, corporation tax;

3, dweller duty.

(the following abbreviation " Korea taxation " )

4, this agreement also applies to what collect what the agreement signs in the future originally to belong to what increase 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) " China " one language is to point to People's Republic of China; Use at geographical concept, it is to show all People's Republic of China that implement law of concerned China taxation are domanial, include territorial sea, and according to law of nations, the area beyond the territorial sea of the dominion right that People's Republic of China has exploration and development sea floor and subsoil resource and resource of marine above water area;

(2) " Korea " one language is to point to big Han the Republic of China; Use at geographical concept, it is to show all big Han the Republic of China that implement law of concerned Korea taxation are domanial, include territorial sea, and according to law of nations, the area beyond the territorial sea of the dominion right that big Han the Republic of China has exploration and development sea floor and subsoil resource and resource of marine above water area;

(3) " signatory one party " and " signatory other one party " diction, according to context, it is to point to China or Korea;

(4) " taxation " one language according to context, it is to point to Chinese taxation or Korea taxation;
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