桂林市皮件厂与法国超级皮件公司于1988年5月签订了一项来料加工的业务合同。按照合同的规定,法方派人对来料加工的过程提供管理和质量监督。因此,法国超级皮件公司聘请奎郎夫妇从1989年4月起至今在桂林皮件厂指导生产和监督产品加工的质量。奎郎夫妇因在桂林工作而从法方雇主取得的工资所得,是来源于我国的所得,按照《中法税收协定议定书》第十四条第二款及《中华人民共和国个人 Guilin leather factory and the French super leather company in May 1988 signed a business contract processing. In accordance with the provisions of the contract, the French side to send people to provide the process of processing and quality supervision. Therefore, the French super leather company hired Kui Lang couple since April 1989 so far Guilin Leather Factory guide the production and supervision of the quality of product processing. The income derived from the wages derived from the country by Kui Lang and his wife from the French employers who work in Guilin is the same. According to Article 14, paragraph 2, of the Protocol to the Sino-French Tax Treaty and "Individuals from the People’s Republic of China