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自从1983年9月6日我国政府同日本国政府首签我国对外税收协定以来,截至年7月底,我国已同世界上34个国家谈签了税收协定,其中24个已经生效执行。当前,执行税收协定的任务日趋繁重。能否正确执行税收协定,不仅关系到我国改革开放政策的贯彻执行,而且关系到我国的国际信誉和声望,因此,正确理解、掌握税收协定,对我们每一个从事涉外税收工作的同志来说都是非常重要的。然而,由于税收协定内容新、语言表述比较特殊,在学习和执行税收协定过程中,许多同志感觉有些条文语言不易理解。最近,笔者将我国同外
Since the Chinese government signed the first foreign tax treaty with Japan on September 6, 1983, as of the end of July of this year, China has already signed a tax treaty with 34 other countries in the world and 24 of them have come into force. At present, the task of implementing tax treaties is increasingly burdensome. The correct implementation of the tax treaty is not only related to the implementation of China’s policy of reform and opening up, but also to China’s international reputation and prestige. Therefore, to understand and grasp the tax treaty correctly, for all of our comrades engaged in foreign taxation work is very important. However, due to the new contents of the tax treaties and the special language expressions, many comrades feel that some language is not easy to understand during the process of studying and implementing tax treaties. Recently, I will be with China