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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:2006年8月21日内地与香港特别行政区正式签署了《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》(以下简称《安排》)。《安排》于2007年1月1日起在内地执行。为做好《安排》的执行工作,现就《安排》有关条文解释等问题明确如下:
Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: State Administration of Taxation and Local Taxation Bureau: On August 21, 2006, the Mainland and Hong Kong SAR formally signed the Mainland and Hong Kong Special Administrative Region Arrangements for Avoidance of Double Taxation and Tax Evasion for Income “(Hereinafter referred to as” arrangement "). CEPA will be implemented in the Mainland on January 1, 2007. In order to do a good job in implementing the CEPA, we hereby clarify the following issues concerning the interpretation of the relevant provisions of the CEPA as follows: