Multilateral Tax Treaties Signed by China

Designation	Signed on	Effective from	Applicable since
Multilateral Convention on Mutual Administrative Assistance in Tax Matters	2013.8.27	2016.02.01	2017.01.01
Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information	2015.12.16	2017.5	2017.7
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting	2017.06.07

List of Agreements for the Avoidance of Double Taxation Signed by China

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Serial No.	Jurisdiction	Signed on	Effective from	Applicable since
1	日本 JAPAN	1983.9.6	1984.6.26	1985.1.1
2	美国 U.S.A.	1984.4.30	1986.11.21	1987.1.1
3	法国 FRANCE	1984.5.30	1985.2.21	1986.1.1
3	法国 FRANCE	2013.11.26	2014.12.28	2015.1.1
4	英国 U.K.	1984.7.26	1984.12.23	1985.1.1
4	英国 U.K.	2011.6.27	2013.12.13	China:2014.1.1; UK:Income Tax and Capital Gains Tax,2014.4.6;Corporation Tax,2014.4.1
5	比利时 BELGIUM	1985.4.18	1987.9.11	1988.1.1
5	比利时 BELGIUM	2009.10.7	2013.12.29	2014.1.1
6	①德国 GERMANY	1985.6.10	1986.5.14	1985.1.1/7.1
6	德国 GERMANY	2014.3.28	2016.4.6	2017.1.1
7	马来西亚 MALAYSIA	1985.11.23	1986.9.14	1987.1.1
8	挪威 NORWAY	1986.2.25	1986.12.21	1987.1.1
9	丹麦 DENMARK	1986.3.26	1986.10.22	1987.1.1
9	丹麦 DENMARK	2012.6.16	2012.12.27	2013.1.1
10	新加坡 SINGAPORE	1986.4.18	1986.12.11	1987.1.1
10	新加坡 SINGAPORE	2007.7.11	2007.9.18	2008.1.1
11	加拿大 CANADA	1986.5.12	1986.12.29	1987.1.1
12	芬兰 FINLAND	1986.5.12	1987.12.18	1988.1.1
12	芬兰 FINLAND	2010.5.25	2010.11.25	2011.1.1
13	瑞典 SWEDEN	1986.5.16	1987.1.3	1987.1.1
14	新西兰 NEW ZEALAND	1986.9.16	1986.12.17	1987.1.1
14	新西兰 NEW ZEALAND	2019.4.1	2019.12.27	2020.1.1
15	泰国 THAILAND	1986.10.27	1986.12.29	1987.1.1
16	意大利 ITALY	1986.10.31	1989.11.14	1990.1.1
16	意大利 ITALY	2019.3.23	(Not yet valid)
17	荷兰 THE NETHERLANDS	1987.5.13	1988.3.5	1989.1.1
17	荷兰 THE NETHERLANDS	2013.5.31	2014.8.31	2015.1.1
18	②捷克斯洛伐克（适用于斯洛伐克） CZECHOSLOVAKIA	1987.6.11	1987.12.23	1988.1.1
19	波兰 POLAND	1988.6.7	1989.1.7	1990.1.1
20	澳大利亚 AUSTRALIA	1988.11.17	1990.12.28	1991.1.1
21	③南斯拉夫（适用于波斯尼亚和黑塞哥维那） YUGOSLAVIA（BOSNIA AND HERZEGOVINA）	1988.12.2	1989.12.16	1990.1.1
22	保加利亚 BULGARIA	1989.11.6	1990.5.25	1991.1.1
23	巴基斯坦 PAKISTAN	1989.11.15	1989.12.27	1989.1.1/7.1
24	科威特 KUWAIT	1989.12.25	1990.7.20	1989.1.1
25	瑞士 SWITZERLAND	1990.7.6	1991.9.27	1990.1.1
25	瑞士 SWITZERLAND	2013.9.25	2014.11.15	2015.1.1
26	塞浦路斯 CYPRUS	1990.10.25	1991.10.5	1992.1.1
27	西班牙 SPAIN	1990.11.22	1992.5.20	1993.1.1
27	西班牙 SPAIN	2018.11.28	2021.5.2	taxes not withheld at source, 2022.1.1; in all other cases, 2021.5.2
28	罗马尼亚 ROMANIA	1991.1.16	1992.3.5	1993.1.1
28	罗马尼亚 ROMANIA	2016.7.4	2017.6.17	2018.1.1
29	奥地利 AUSTRIA	1991.4.10	1992.11.1	1993.1.1
30	巴西 BRAZIL	1991.8.5	1993.1.6	1994.1.1
31	蒙古 MONGOLIA	1991.8.26	1992.6.23	1993.1.1
32	匈牙利 HUNGARY	1992.6.17	1994.12.31	1995.1.1
33	马耳他 MALTA	1993.2.2	1994.3.20	1995.1.1
33	马耳他 MALTA	2010.10.18	2011.8.25	2012.1.1
34	阿联酋 UNITED ARAB EMIRATES	1993.7.1	1994.7.14	1995.1.1
35	卢森堡 LUXEMBOURG	1994.3.12	1995.7.28	1996.1.1
36	韩国 KOREA	1994.3.28	1994.9.27	1995.1.1
37	俄罗斯 RUSSIA	1994.5.27	1997.4.10	1998.1.1
37	俄罗斯 RUSSIA	2014.10.13	2016.4.9	2017.1.1
38	巴布亚新几内亚 PAPUA NEW GUINEA	1994.7.14	1995.8.16	1996.1.1
39	印度 INDIA	1994.7.18	1994.11.19	1995.1.1
40	毛里求斯 MAURITIUS	1994.8.1	1995.5.4	1996.1.1
41	克罗地亚 CROATIA	1995.1.9	2001.5.18	2002.1.1
42	白俄罗斯 BELARUS	1995.1.17	1996.10.3	1997.1.1
43	斯洛文尼亚 SLOVENIA	1995.2.13	1995.12.27	1996.1.1
44	以色列 ISRAEL	1995.4.8	1995.12.22	1996.1.1
45	越南 VIET NAM	1995.5.17	1996.10.18	1997.1.1
46	土耳其 TURKEY	1995.5.23	1997.1.20	1998.1.1
47	乌克兰 UKRAINE	1995.12.4	1996.10.18	China: 1997.1.1 Ukraine: Dividend,Interest, Royalties and Individual Income Tax:1996.12.17; Corporate IncomeTax:1997.1.1
48	亚美尼亚 ARMENIA	1996.5.5	1996.11.28	1997.1.1
49	牙买加 JAMAICA	1996.6.3	1997.3.15	1998.1.1
50	冰岛 ICELAND	1996.6.3	1997.2.5	1998.1.1
51	立陶宛 LITHUANIA	1996.6.3	1996.10.18	1997.1.1
52	拉脱维亚 LATVIA	1996.6.7	1997.1.27	1998.1.1
53	乌兹别克斯坦 UZBEKISTAN	1996.7.3	1996.7.3	1997.1.1
54	孟加拉国 BANGLADESH	1996.9.12	1997.4.10	China:1998.1.1 Bangladesh:1998.7.1
55	④塞尔维亚 SERBIA	1997.3.21	1998.1.1	1998.1.1
56	④黑山 MONTENEGRO	1997.3.21	1998.1.1	1998.1.1
57	苏丹 SUDAN	1997.5.30	1999.2.9	2000.1.1
58	马其顿 MACEDONIA	1997.6.9	1997.11.29	1998.1.1
59	埃及 EGYPT	1997.8.13	1999.3.24	2000.1.1
60	葡萄牙 PORTUGAL	1998.4.21	2000.6.7	2001.1.1
61	爱沙尼亚 ESTONIA	1998.5.12	1999.1.8	2000.1.1
62	老挝 LAOS	1999.1.25	1999.6.22	2000.1.1
63	塞舌尔 SEYCHELLES	1999.8.26	1999.12.17	2000.1.1
64	菲律宾THE PHILIPPINES	1999.11.18	2001.3.23	2002.1.1
65	爱尔兰 IRELAND	2000.4.19	2000.12.29	China:2001.1.1 Ireland:2001.4.6
66	南非 SOUTH AFRICA	2000.4.25	2001.1.7	2002.1.1
67	巴巴多斯 BARBADOS	2000.5.15	2000.10.27	2001.1.1
68	摩尔多瓦 MOLDOVA	2000.6.7	2001.5.26	2002.1.1
69	卡塔尔 KATAR	2001.4.2	2008.10.21	2009.1.1
70	古巴 CUBA	2001.4.13	2003.10.17	2004.1.1
71	委内瑞拉 VENEZUELA	2001.4.17	2004.12.23	2005.1.1
72	尼泊尔 NEPAL	2001.5.14	2010.12.31	2011.1.1
73	哈萨克斯坦 KAZAKHSTAN	2001.9.12	2003.7.27	2004.1.1
74	印度尼西亚 INDONESIA	2001.11.7	2003.8.25	2004.1.1
75	阿曼 OMAN	2002.3.25	2002.7.20	2003.1.1
76	尼日利亚 NIGERIA	2002.4.15	2009.3.21	2010.1.1
77	突尼斯 TUNIS	2002.4.16	2003.9.23	2004.1.1
78	伊朗 IRAN	2002.4.20	2003.8.14	2004.1.1
79	巴林 BAHRAIN	2002.5.16	2002.8.8	2003.1.1
80	希腊 GREECE	2002.6.3	2005.11.1	2006.1.1
81	吉尔吉斯 KYRGYZSTAN	2002.6.24	2003.3.29	2004.1.1
82	摩洛哥 MOROCCO	2002.8.27	2006.8.16	2007.1.1
83	斯里兰卡 SRILANKA	2003.8.11	2005.5.22	2006.1.1
84	特立尼达和多巴哥 TRINIDAD AND TOBAGO	2003.9.18	2005.5.22	Initiated at different times. 2005.6.1 & 2006.1.1
85	阿尔巴尼亚 ALBANIA	2004.9.13	2005.7.28	2006.1.1
86	文莱 BRUNEI	2004.9.21	2006.12.29	2007.1.1
87	阿塞拜疆 AZERBAIJAN	2005.3.17	2005.8.17	2006.1.1
88	格鲁吉亚 GEORGIA	2005.6.22	2005.11.10	2006.1.1
89	墨西哥 MEXICO	2005.9.12	2006.3.1	2007.1.1
90	沙特阿拉伯 SAUDI ARABIA	2006.1.23	2006.9.1	2007.1.1
91	阿尔及利亚 ALGERIA	2006.11.6	2007.7.27	2008.1.1
92	塔吉克斯坦 Tajikistan	2008.8.27	2009.3.28	2010.1.1
93	埃塞俄比亚 ETHIOPIA	2009.5.14	2012.12.25	2013.1.1
94	土库曼斯坦 TURKMENISTAN	2009.12.13	2010.5.30	2011.1.1
95	捷克 CZECH	2009.8.28	2011.5.4	2012.1.1
96	赞比亚 ZAMBIA	2010.7.26	2011.6.30	2012.1.1
97	叙利亚 SYRIA	2010.10.31	2011.9.1	2012.1.1
98	乌干达 UGANDA	2012.1.11	(Not yet valid)
99	博茨瓦纳 BOTSWANA	2012.4.11	2018.9.19	China:2019.1.1; Botswana:Withholding at source taxes,2018.10.19;Other taxes,2019.7.1
100	厄瓜多尔 ECUADOR	2013.1.21	2014.3.6	2015.1.1
101	Chile CHILE	2015.5.25	2016.8.8	2017.1.1
102	津巴布韦 ZIMBABWE	2015.12.1	2016.9.29	2017.1.1
103	柬埔寨 CAMBODIA	2016.10.13	2018.1.26	2019.1.1
104	肯尼亚 KENYA	2017.9.21	(Not yet valid)
105	加蓬 GABON	2018.9.1	(Not yet valid)
106	刚果（布） THE REPUBLIC OF CONGO	2018.9.5	2022.7.6	2023.1.1
107	安哥拉 ANGOLA	2018.10.9	2022.6.11	2023.1.1
108	阿根廷 ARGENTINA	2018.12.2	(Not yet valid)
109	卢旺达 RWANDA	2021.12.7	2022.6.25	2023.1.1

List of Arrangements for the Avoidance of Double Taxation Between the Mainland of China and China’s Special Administrative Regions of Hong Kong and Macao

Serial No.	Region	Signed on	Effective from	Applicable since
1	香港特别行政区 HKSAR	2006.8.21	2006.12.8	内地 (Mainland)： 2007.1.1 香港 (HKSAR)：2007.4.1
2	澳门特别行政区 MCSAR	2003.12.27	2003.12.30	2004.1.1

Agreement for the Avoidance of Double Taxation Between the Mainland of China and China’s Taiwan

Serial No.	Region	Signed on	Effective from	Applicable since
1	台湾 Taiwan	2015.8.25	(Not yet valid)

Notes: 1. By the end of June 2022, China had signed agreements for the avoidance of double taxation with 109 foreign jurisdictions, of which the agreements with 105 foreign jurisdictions had taken effect. The Chinese mainland had signed arrangements for the avoidance of double taxation with China’s special administrative regions of Hong Kong and Macao, and an agreement for the avoidance of double taxation with China’s Taiwan.
2. (1) The Chinese government signed the Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital with the government of the Federal Republic of Germany on June 10, 1985 and the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with the government of the German Democratic Republic on June 8, 1987. Since the German Democratic Republic officially joined the Federal Republic of Germany on October 3, 1990, the Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital signed by the Chinese government and the government of the Federal Republic of Germany on June 10, 1985 has remained applicable to China and the reunited Germany.
(2) The Chinese government and the government of the Czechoslovak Socialist Republic signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income on June 11, 1987. The agreement remained applicable after the Czechoslovak Socialist Republic, the Czech and Slovak Federative Republic in 1990. After the Czech and Slovak Federative Republic split into two independent states, the Czech Republic and Slovak Republic, on January 1, 1993, the above agreement remained applicable to China and the Czech Republic and Slovak Republic. On August 28, 2009, the Chinese government and the government of the Czech Republic signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. The agreement is applicable to China and the Czech Republic.
(3) The Chinese government and the Federal Executive Council of the Assembly of the Socialist Federal Republic of Yugoslavia signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital on December 2, 1988. After the disintegration of the Socialist Federal Republic of Yugoslavia, the agreement was inherited by the states that split from the Socialist Federal Republic of Yugoslavia, according to China’s Ministry of Foreign Affairs. Later, the Chinese government signed agreements for the avoidance of double taxation and the prevention of fiscal evasion separately with all the states that split from the Socialist Federal Republic of Yugoslavia except for Bosnia and Herzegovina. The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital signed by the Chinese government and the Socialist Federal Republic of Yugoslavia on December 2, 1988, has remained applicable to China and Bosnia and Herzegovina.

List of Tax Information Exchange Agreements Signed by China

Serial No.	Jurisdiction	Signed on	Effective from	Applicable since
1	巴哈马 Bahamas	2009-12-01	2010-08-28	2011-01-01
2	英属维尔京 the British Virgin Islands	2009-12-07	2010-12-30	2011-01-01
3	马恩岛 the Isle of Man	2010-10-26	2011-08-14	2012-01-01
4	根西 Guernsey	2010-10-27	2011-08-17	2012-01-01
5	泽西 bet体育365官网怎么样_28365365tw总部_365bet最快线路检测中心 Jersey	2010-10-29	2011-11-10	2012-01-01
6	百慕大 Bermuda	2010-12-02	2011-12-31	2012-01-01
7	阿根廷 Argentina	2010-12-13	2011-09-16	2012-01-01
8	开曼 Cayman	2011-09-26	2012-11-15	2013-01-01
9	圣马力诺 San Marino	2012-07-09	2013-04-30	2014-01-01
10	列支敦士登 Liechtenstein	2014-01-27	2014-08-02	2015-01-01

Tax Treatments of International Transportation Income
(Air transportation)

Item	Jurisdiction	In accordance with
1.Mutual collection of corporate income tax	The Philippines (Tax payments do not exceed 1.5 percent of total income)	Agreements (arrangements) for the avoidance of double taxation
2.Mutual exemption of corporate income tax	All jurisdictions that have signed tax treaties with China, except for the jurisdiction listed in Item No. 1.	Agreements (arrangements) for the avoidance of double taxation
2.Mutual exemption of corporate income tax	Zimbabwe, Turkmenistan, Syria, Peru, Madagascar, Lebanon, Afghanistan, Zaire, Brunei, the former Soviet Union, Papua New Guinea	Tax clauses in air transport agreements
3.Mutual exemption of individual income tax	Zimbabwe, Vietnam, Mongolia, Laos, Kuwait, Bangladesh, Oman, Brunei, Ukraine, Kazakhstan, Maldives, Uzbekistan, Turkmenistan, the former Soviet Union, Lebanon, Kyrgyzstan, Belarus, Papua New Guinea	Tax clauses in air transport agreements
	South Korea	Protocols to tax agreements
	France, U.K., Bahrain	Bilateral special agreements on mutual exemption of tax on international transport income
4.Mutual exemption of indirect tax	Japan、Denmark、Singapore、United Arab Emirates、South Korea、India、Mauritius、Slovenia、Israel、Ukraine、Jamaica、Malaysia(protocol signed in 2000)、Hong Kong、Macao	Agreements (arrangements) for the avoidance of double taxation
	Zimbabwe, Vietnam, Uzbekistan, U.S.A., Ukraine, Turkmenistan, Syria, Romania, Peru, Oman, New Zealand, Madagascar, Lebanon, Kyrgyzstan, Kuwait, Kazakhstan, Israel, Canada, Brunei, Belgium, Belarus, the former Soviet Union, Papua New Guinea	Tax clauses in air transport agreements
	U.S.A., France, Thailand, Turkey, Luxembourg, the Netherlands, Finland, Singapore, Sri Lanka, Bahrain, Poland	Agreements or letters for mutual exemption of tax on international transport income

Tax Treatments of International Transportation Income
(Maritime transportation)

Item	Jurisdiction	In accordance with
1.Mutual collection of corporate income tax	Thailand, Bangladesh, Indonesia, and Sri Lanka (Collecting 50% of the tax) The Philippines (Tax payments do not exceed 1.5% of total income)	Agreements (arrangements) for the avoidance of double taxation
2.Mutual exemption of corporate income tax	All jurisdictions that have signed tax treaties or arrangements with China, except for the jurisdictions listed in Item No. 1.	Agreements (arrangements) for the avoidance of double taxation
	Chile, DPRK, Lebanon	Tax clauses in maritime transportation agreements
	Argentina	Agreements or letters for mutual exemption of tax on international transport income
3.Mutual exemption of individual income tax	The former Socialist Federal Republic of Yugoslavia, Croatia, Greece, Lebanon South Korea	Tax clauses in maritime transportation agreements Protocols to tax agreements
4.Mutual exemption of indirect tax	Japan,Denmark,Singapore(Article 8 and protocol),United Arab Emirates,South Korea(Article 8 and protocol),India(Article 8 and protocol),Mauritius,Slovenia,Israel,Ukraine,Jamaica,Malaysia(protocol signed in 2000),Hong Kong	Agreements (arrangements) for the avoidance of double taxation
	Japan, Belgium, Germany, Norway, Denmark, Finland, Sweden, the Netherlands, Bulgaria, Pakistan, Cyprus, Romania, Brazil, Malta, Croatia, Vietnam, Ukraine, Greece, Cuba, Georgia, Algeria, Chile, DPRK, Italy, Canada	Tax clauses in maritime transportation agreements
	U.S.A., The former Socialist Federal Republic of Yugoslavia(tax agreement for mutual exemption of tax on maritime transport income), Russia (agreement on maritime cooperation), Laos (agreement on river transport), Poland, Sri Lanka, Argentina, Chile, Italy	Agreements or letters for mutual exemption of tax on international transport income

Multilateral Tax Treaties Signed by China

List of Agreements for the Avoidance of Double Taxation Signed by China

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List of Arrangements for the Avoidance of Double Taxation Between the Mainland of China and China’s Special Administrative Regions of Hong Kong and Macao

Agreement for the Avoidance of Double Taxation Between the Mainland of China and China’s Taiwan

List of Tax Information Exchange Agreements Signed by China

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Tax Treatments of International Transportation Income (Air transportation)

Tax Treatments of International Transportation Income (Maritime transportation)

Tax Treatments of International Transportation Income
(Air transportation)

Tax Treatments of International Transportation Income
(Maritime transportation)