各州、市地方税务局,省局直属征收分局:现将《国家税务总局关于印发内地和香港税收安排第二议定书及税务主管当局代表换函的的通知》(国税发〔2008〕70号)转 The State Administration of Taxation and the Provincial Directly Subsidiary Offices under the State Council: Circular of the State Administration of Taxation on Printing and Distributing the Second Protocol on Tax Arrangements between the Mainland and Hong Kong and Exchange of Letters by Representatives of Tax Authorities (Guo Shui Fa [2008] No.70)