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1991年12月26日,国家税务局局长金鑫和日本国驻华大使桥本恕分别代表本国政府在北京签署了一项为使我国鼓励投资的减免税能够让日本投资者得到实惠的税收换函。对此,国家税务局负责人应约回答了记者提出的一些问题。问:请问您对十二月二十六日中日双方签署的税收换函有何评价? 答:这项税收换函,是在我国七届人大第四次会议于今年四月九日通过《中华人民共和国外商投资企业和外国企业所得税法》之后,根据中日两国政府关于对所得避免双重征税和防止偷漏税的协定第二十三条的规定,经双方税务主管当局磋商达成的一项有利于发展中日
On December 26, 1991, Jin Xin, director of the State Revenue Administration and Hashimoto Shu, Japan’s ambassador to China, on behalf of their respective governments signed a letter of exchange for tax relief to enable Japanese investors to make tax reductions and exemptions for encouraging investment in Beijing on behalf of their respective governments. . In response, the head of the State Revenue Administration answered some questions raised by reporters. Q: What’s your comment on the exchange of letters of exchange signed by China and Japan on December 26? Answer: This letter of exchange of taxation was passed at the Fourth Session of the Seventh National People’s Congress on April 9 this year. After the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises, "according to the provisions of Article 23 of the agreement on the prevention of double taxation and the prevention of tax evasion by the Chinese and Japanese governments, after consultation with the tax authorities of the two sides The project is conducive to the development of China and Japan