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国家税务总局公告2013年第19号根据《中华人民共和国企业所得税法》及其实施条例、中国政府对外签署的避免双重征税协定(含与香港、澳门特别行政区签署的税收安排,以下统称税收协定)以及《国家税务总局关于印发〈中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定及议定书条文解释〉的通知》
Announcement of the State Administration of Taxation No. 19 of 2013 Pursuant to the Enterprise Income Tax Law of the People’s Republic of China and its implementing regulations, the agreement on the double taxation avoidance signed by the Chinese government (including the tax arrangements signed with Hong Kong and Macao Special Administrative Regions, hereinafter referred to collectively as the “Tax Agreement ) And the ”Notice of the State Administration of Taxation on Printing and Distributing the Agreement between the Government of the People’s Republic of China and the Republic of Singapore Concerning the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and the Interpretation of Protocols Provisions"