中国同有关国家谈判签订对所得(包括对财产)避免双重征税和防止偷漏税的协定(以下简称“税收协定”),是在1981年初与日本国首开谈判开始的。经过将近13年的努力,已先后同34个国家签订了税收协定。其中,同31个国家签订的税收协定,已生效执行,尚有同3个国家签订的税收协定,有待于双方完成法律程序后生效执行。我国对外签订的税收协定,除了同德国的协定以外,都是政府之间的协定,由政府代表签字,没有层次划分。对于代表缔约国政府的签字人, The agreement between China and the countries concerned to conclude agreements on avoiding double taxation on income (including property) and preventing tax evasion (hereinafter referred to as the “tax treaties”) began at the beginning of the first negotiations with Japan in early 1981. After nearly 13 years of hard work, it has successively signed tax treaties with 34 countries. Among them, the tax treaties signed with 31 countries have entered into force and there are still tax treaties signed with the three countries, pending the completion of legal proceedings by both parties. The tax treaties signed by China outside China are agreements between the governments except the agreements with Germany. The agreements signed by the government representatives are not divided into different levels. For signatories who represent the contracting government,