各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为了维护中国居民(国民)在税收协定缔约对方的合法税收权益,协助中国居民(国民)解决其在税收协定缔约对方遇到的税务问题,国家税务总局制订了《中国居民(国民)申请启动税务相互协商程序暂行办法》,现印发给你们,请遵照执行,并通过电视、报纸、网络、电台等渠道予以公布。受理中国居民(国民)启动税务相互协商程序的申请,是维护国家和纳税人的合法权益,提高纳税服务水平, State Revenue and Local Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to safeguard the legitimate tax rights and interests of Chinese (nationals) in the contracting parties to the tax treaties and to assist Chinese residents (nationals) in settling the problems encountered by their counterparts in the tax treaties For tax issues, the State Administration of Taxation has formulated the Interim Measures on Application Procedures for Chinese Residents (Nationals) to Start Tax Reforms, which are hereby issued to you and are hereby promulgated and disseminated through channels such as television, newspapers, internet and radio. Accepting Chinese residents (nationals) to start the process of tax mutual consultation applications is to safeguard the legitimate rights and interests of countries and taxpayers, improve the level of tax services,