对外签订税收协定综述王选汇我国同有关国家谈判签订对所得（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“税收协定”），是在实施对外开放以后，于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... Concluding Remarks on Foreign Tax Treaties Wang Xuanhui After China entered into an agreement on the avoidance of double taxation and the prevention of tax evasion (hereinafter referred to as the “tax treaties”) on its income (and some also on property) through negotiations with relevant countries, The beginning of the first round of negotiations with Japan in early 1981. After nearly 13 years of hard work, it has successively signed tax treaties with 34 countries. among them...