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接外交部一九九一年十一月二十五日(91)外条函第1050号函,中德两国外交部关于中国与原民德条约处理问题的磋商经两轮会谈后已告结束,并签署了会谈纪要。现根据会谈纪要双方达成的协议,对我国分别与联邦德国、原民主德国签订的避免双重征税协定的处理问题,通知如下: 一、一九八七年六月八日签订的《中华人民共和国政府和德意志民主共和国政府关于对所得避免双重征税的协定》自一九九0年十月三日起终止;但协议的规定至一九九0年十二月三十一日在原民德地区继续适用。在此期间,对原民德居民在我国的有关税务问题,也仍享受该协定规定的
Following the letter of the Ministry of Foreign Affairs of the Ministry of Foreign Affairs on November 25, 1991 (91) and Letter 1050 of the Supplementary Letter to the Ministry of Foreign Affairs of the People’s Republic of China on Consultations on the Handling of the Treaty between China and the Old Bournin after Two Rounds of Talks Concluded and signed the minutes of the meeting. According to the agreement reached by the two sides in the minutes of the talks, we hereby notify you of the handling of the agreement on the avoidance of double taxation between China and the Federal Republic of Germany and the former German Democratic Republic respectively. First, the People’s Republic of China signed on June 8, The agreement between the government of the Government and the Government of the Democratic Republic of Germany on the avoidance of double taxation on income has ceased on October 3, 1990; however, the provisions of the agreement until December 31, 1990, Continue to apply. During this period, the residents of the original Minde people in our country on the tax issues, but also enjoy the provisions of the agreement