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财政部税务总局 (88)财税协字第009号 1988年2月3日《中华人民共和国政府和马来西亚政府海运协定》已于一九八七年九月九日正式签字并自签字之日起生效。根据中马两国政府关于对所得避免双重征税和防止偷税的协定议定书第二款的规定,自中马海运协定生效之日起,对马来西亚居民经营的海运企业以船舶至我国港口运送货物取得的运输收入。免征企业所得税和工商统一税,请依照执行。
Taxation Bureau of the Ministry of Finance (88) Finance and Taxation Association No. 009 February 3, 1988 The “Agreement of Shipping between the Government of the People’s Republic of China and the Malaysian Government” was duly signed on September 9, 1987 and came into effect on the date of signature . Pursuant to the provisions of paragraph 2 of the Protocol to the Agreement between China and Malaysia Concerning the Avoidance of Double Taxation and the Prevention of Tax Evasion of Income, since the date of the entry into force of the agreement on maritime transport between Malaysia and Malaysia, seaborne enterprises run by Malaysian residents have arrived by ship to the port of our country Transport income. Exemption from corporate income tax and consolidated industrial and commercial tax, in accordance with the implementation.