各省、自治区、直辖市和计划单列市国家税务局：我国和土耳其两国关于所得避免双重征税和防止偷漏税的规定、议定书，已于1995年5月23日在北京正式签署，该协定还有待双方完成各自所需法律程序后生效执行。现将该协定、议定书文本印发你高，请做好执行前的准备工作。附件：中华 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: The Protocol on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, both in China and Turkey, was officially signed in Beijing on May 23, 1995 and is yet to be finalized. Both parties shall enter into force after completing the required legal procedures. Now that the agreement, the text of the protocol have been printed high, please do a good job of preparation before implementation. Annex: China