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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 我国政府同瑞士联邦委员会于一九九○年七月六日在北京签订的关于对所得和财产避免双重征税的协定及其议定书,业经我局于一九九○年七月二十一日以国税函发[1990]874号文检发给你局,并明确应按协定第二十八条的规定,自一九九○年一月一日起执行。现我国外交部同瑞士驻华使馆分别于一九九○年十一月十五日和一九九一年八月二十八日互致照会确认双方已完成该协
Tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, branches of the Revenue Authorities under the separate municipalities separately approved by the State plan, and branches of the Offshore Oil Taxation Administration Bureau: A proposal signed by our government and the Swiss Federal Council on July 6, 1990 in Beijing on avoiding double income and property The agreement on the taxation and its protocol, which was issued to you by our bureau on July 21, 1990 with the Guoshuihan Fa [1990] No. 874, and clearly stipulated in Article 28 Regulations, implemented since January 1, 1990. At present, the Foreign Affairs Department of our country and the Swiss Embassy in China have each sent a note verbale to each other on November 15, 1990 and August 28, 1991 respectively to confirm that both parties have completed the meeting