Multilateral Tax Treaties Signed by China
List of Agreements for the Avoidance of Double Taxation Signed by China
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
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 |
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 |