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国税函[2007]872号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近日,国务院第502号令将个人储蓄存款利息所得的税率进行了调整。现将外籍个人和港澳台居民个人储蓄存款利息个人所得税的有关问题补充通知如下:一、外籍个人和港澳台居民个人从中国境内取得储蓄存款的利息所得,其居民国(地区)与我国(内地)签订的税收协定(包括内地与香港特别行政区和澳门特别行政区分别签订的税收安
Guoshuihan [2007] No. 872 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Order No. 502 of the State Council has recently adjusted the rate of interest on personal savings deposits. The personal income tax of personal savings deposits of individuals in foreign countries and Hong Kong, Maucais and Hong Kong, Maucao and Taiwan will be supplemented as follows: 1. Foreign individuals and individual residents of Hong Kong, Maucao and Taiwan will obtain interest income from their savings deposits in China, and their resident countries (regions) and China ) (Including the revenue tax signed by the Mainland, Hong Kong Special Administrative Region and Macao Special Administrative Region respectively