| 1. | Tax treaties are always bilateral, meaning there are agreements between two countries .
税务协定总是双方的。也就是说，是两国之间一致达成的协议。 |
| 2. | Can i enjoy the treatment of the tax treaty
我能享受税收协定的待遇吗？ |
| 3. | Bvi is not a sovereign state , and it has not entered into any tax treaty with china
英属处女岛不是主权国，它不可以和大陆签订双边税收协定。 |
| 4. | Another important subject related to the income tax on foreign enterprise is international tax treaty
与外国企业所得税相关的一个重要研究课题就是国际税收协定。 |
| 5. | Taxpayer : do you mean that my salary is sustained by permanent establishment , thereby i am not applicable for the tax treaty
纳税人：您的意思是说我不具备享受税收协定的条件？ |
| 6. | Taxpayer : i am from abc construction design company in japan . has my application for enjoying the tax treaty been approved by your bureau
纳税人:我是日本建筑设计有限公司的，请问我的免税申请批下来了吗？ |
| 7. | Corporate income tax , tax treaties , transfer pricing , business tax , vat , customs , individual income tax , and employer employee considerations
公司所得税税务条约转让定价营业税增值税进口税个人所得税及雇主和雇员意见。 |
| 8. | Non - resident taxpayers that earn prc - source income will be taxed at 20 % , subject to the reduction under prc tax treaties in force
非居民纳税人就来源于境内所得按20 %纳税，如果双边税收协定有减免规定的，按生效的双边税收协定执行。 |
| 9. | Subject to provisions in tax treaties china has entered into , or 2 . performing agency activity outside prc on behalf of resident principles
常驻代表机构对其经费支出额，应据实向当地税务机关申报，并提供有关资料，不得拒绝或隐瞒。 |
| 10. | Tax payers have the right to manage tax payment matters according to related tax treaties or agreements signed between our government and foreign governments
14纳税人有按我国政府与外国政符签订的有关税收条约、协定办理纳税事项的权利。 |
