编辑先生:我与一些香港同行长期在中国有商业事务,我们如在中国办理储蓄存款,是否应在当地缴纳个人储蓄存款利息所得税?如何避免双重征税以及税率和手续如何办理?美国:Jimmy Gates 中国国务院颁布《对储蓄存款利息所得征收个人所得税的实施办法》(以下简称《实施办法》),规定自1999年11月1日起恢復对储蓄存款利息所得征收个人所得税,其后,国家税务总局又陆续发布了一系列的具体实施的规定,其中.就外籍个 Editor: I have long-term business relationship with some Hong Kong counterparts in China. If we make savings deposits in China, should I pay personal income tax on personal savings deposits? How to avoid double taxation and how to handle tax rates and formalities? USA: Jimmy Gates The State Council of the People’s Republic of China promulgated the Measures for the Implementation of Individual Income Taxes on the Interest Income from Savings Deposits (hereinafter referred to as the “Measures for Implementation”), which stipulated that the personal income tax on the interest income from savings deposits should be restored as from November 1, 1999. Thereafter, the State Administration of Taxation And successively released a series of specific implementation provisions, of which a foreign one