国税函〔 2000〕 451号二○○○年六月十三日 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： 　　我国政府和摩尔多瓦共和国政府关于对所得避免双重征税和防止偷漏税的协定，已于 2000年 6月 7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 Guo Shui Han [2000] No. 451 June 13, 2000 State Administration of Taxation, Local Taxation Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: My Government and the Government of the Republic of Moldova on Avoiding Double Taxation on Income and Preventing theft The agreement on tax evasion has been officially signed in Beijing on June 7, 2000. The agreement will not be implemented until both parties have completed their respective legal procedures