随着我国对外开放的发展,为了避免和消除对同一公司、企业或个人的跨国经营或投资的所得被重复征税,以有利于国家间的资金流动、劳务交流和发展国家间的经济技术合作,我国从1981年初开始对外谈判签订对所得(有的还包括对财产)避免双重征税和防止偷漏税的协定(以下简称为避免双重征税协定或协定)。经过七年多的努力。现在已先后同日本、美国、英国、法国、联邦德国、比利时、 With the development of China’s opening up to the outside world, tax deductions in order to avoid and eliminate the transnational business or investment income of the same company, enterprise or individual are conducive to the flow of funds among countries, the exchange of labor services and the development of economic and technological cooperation among nations Since the beginning of 1981, China began negotiating agreements with foreign countries for the purpose of avoiding double taxation and preventing tax evasion on the proceeds (and others including property) (hereinafter referred to as the double taxation agreement or agreement). After more than seven years of hard work. Now with Japan, the United States, Britain, France, the Federal Republic of Germany, Belgium,