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韦德国际1946官网:中华人民共和国政府和吉尔吉

时间:2019-06-07 23:24来源:政治律法
2. Where by reason of the provisions of paragraph 1 an individual isa resident of both Contracting States, then his status shall bedetermined as follows: (c) the terms “a Contracting State” and “the other ContractingState” m

  2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

  (c) the terms “a Contracting State” and “the other Contracting State” mean China or Barbados as the context requires;

  e) a workshop; and

公布日期:2002-6-24

  1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

  3、由于第2款的显明,除个人以外,同期为缔约国双方居民的人,缔约国双方首席营业官当局应透过商业事务化解。

  DIRECTORS' FEES

  (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;

  5、转让第二款至第三款所述财产以外的别的财产获得的收入,应仅在转让者为其居民的缔约国征税。

  金人庆              阿Bill达耶夫

  the People's                                   Barbados

  GENERAL DEFINITIONS

  1. Where

  (三)该项薪资不是由雇主设在该缔约国另壹方的常设机构或一定集散地所担任。

  (一)缔约国1方公司一贯可能间接加入缔约国另1方集团的保管、调整或基金,或然

  (ii) in the case of Kyrgyz Republic, the Ministry of Finance or its authorized representative.

  1. In China, double taxation shall be eliminated as follows:

  壹、缔约国1方居民转让第六条所述位于缔约国另1方的不动产获得的低收入,能够在该缔约国另1方征税。

  本协定应不影响按刑事诉讼法一般规则或非常协定规定的外交代表或领事官员的税收特权。

  7、缔约国1方居民商家,调整或被决定于缔约国另一方居民厂家依旧在该缔约国另一方实行营业的铺面(不论是还是不是通过常设机构),此项事实无法据以使任何一方公司组成另壹方集团的常设机构。

  5、要是利息收益全数人是缔约国一方居民,在利息发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行运维只怕通过设在该缔约国另壹方的定位营地从事独立个人服务,据以支付该利息的债权与该常设机关大概固定集散地有实际联系的,不适用第2款、第三款和第七款的规定。在这种情景下,应视具体景况适用第10条或第八肆条的明确。

  2. The term “permanent establishment” includes especially:

  (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

  4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

  2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purpose of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State,

  4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

  (ii) did not become a resident of that State solely for the purpose of rendering the services.

  中国政坛         吉尔吉斯共和国政党

  (1)应认为是其有永远性住所所在缔约国的居民;若是在缔约国两头同不经常候有永远性住所,应以为是与其个人和经济关系更仔细(首要受益核心)所在缔约国的居住者;

  一、缔约国壹方居民从坐落缔约国另一方的不动产获得的所得(包蕴农业或林业所得),能够在该缔约国另1方征税。

  e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

  第十条 股息

  叁、本条“股息”一语是指从股份依旧非债权关系分享利益的职务获得的所得,以及依照分配利益的厂商是其居民的缔约国法律,视同股份所得同样征税的别样公司义务获得的所得。

  第10八条 退休金

  1. Remuneration which an individual who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State at the invitation of a university, college, or scientific research institution for the purpose of teaching, giving lectures or conducting research at a university, college or scientific research institution recognized by the Government of the first-mentioned State derives for the purpose of such teaching, lectures or research shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State.

  4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement .connected .therewith which is other .or more burdensome. than the taxation, and:connected requirements to which other, similar: enterprises of the first- mentioned State are or may be subjected.

  5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

  (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

  profits consist wholly or partly of profits or income arising in such other State.

  TERMINATION

  (八)“国民”一语是指:

  2、第2款的分明也适用于参预联营、联营或然在场国际经营单位收获的赢利。

  a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within 12 month period; and

  (叁)“缔约国一方”和“缔约国另1方”的措辞,根据上下文,是指中夏族民共和国照旧Baba多斯;

  2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

  二、可是,这么些股息也能够在支付股息的信用合作社是其居民的缔约国,依据该缔约国法律征税。可是,假如股息收益全体人是缔约国另一方居民,则所征税款不应超过股息总额的一成。缔约国两岸首席营业官当局应协商显著推行该限制税收的比率的点子。

  (ii) The State Development Bank;

  七、利益中只要包罗本协定别的各条单独规定的所得项目时,本条规定不应影响别的各式的分明。

  3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders‘ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

  4、第3款规定不应影响Baba多斯依据其所得税法案规定的税收的比率对分支机构收益征收的税收,以及对非居民有限辅助人或外国家重视文物爱惜险公司的保障费所得征收的税收。

  (ii) the income tax for enterprises with foreign investment and foreign enterprises;

  1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

  (3)专为另一合营社加工的指标而保存本公司物品或然商品的仓库储存;

  ASSOCIATED ENTERPRISES

  1. Payments which a student,business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

  壹、缔约国双方COO当局应交流为实行本协定的分明所急需的音讯,或缔约国两方关于本协定所波及的税种的境内法规的鲜明所急需的新闻(以依照那几个法律征税与本协定不相争论为限),非常是严防偷漏税的新闻。情报沟通不受第3条的限量。缔约国一方接受的情报应作密件管理,仅应告知与本协定所含税种有关的查定、征收、试行、控诉或裁定上诉有关的人手或政坛(包含法院和行政处理机关)。上述人士或政坛应仅为上述目标采纳该信息,但能够在公开法庭的诉讼程序或法庭裁决中公然有关新闻。

  2、缔约国一方公司在缔约国另一方的常设机构的税收担任,不应高于该缔约国另壹方对其本国实行同样活动的铺面。本规定不应精晓为缔约国一方由于民事地位、家庭承担给予该缔约国定居者的其余扣除、减价和减少和免除也必须给予该缔约国另1方居民。

  叁、第七五条、第八六条、第玖柒条和第78条的规定,应适用于向缔约国1方、行政区或其地点当局设置的工作提供劳动获得的工资和退休金。

  (i) the income tax ;

  (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;

  (i)  tax on profits and other revenues of legal persons; and

  4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

  一、本协定适用于由缔约国一方或其地方政坛对所得征收的有着税收,不论其征收格局怎么着。

  Where a resident of China derives income from Kyrgyzstan the amount of tax on that income payable in Kyrgyzstan in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.

  7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

  第柒九条 政党劳务

  For the Government of For the Government of The People's Republic of China The Kyrgyz Republic

  (e) a workshop; and

  (二)在哈萨克斯坦:

  一、本协定适用于由缔约国一方、其行政区或地方当局对所得征收的持有税收,不论其征收方式如何。

  (二)可是,若是该项服务是在缔约国另一方提供,而且提供服务的私家是该缔约国另一方居民,并且该居民:

  (十)“组长当局”一语在中原方面是指国家税务分部或其授权的代表;在哈萨克Stan下边是指财政部门或其授权的意味;

  2、由于第贰款的规定,同一时间为缔约国双方居民的村办,其地点应按以下规则规定:

  Dependent Personal Services

  CAPITAL GAINS

  a) the term “China” means the People's Republic of China; when used in geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law;

  一.个税;

  b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

  1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

  1、(一)缔约国一方政党或地方当局对实践政坛任务向其提供劳务的个体支付退休金以外的酬劳,应仅在该缔约国一方征税。

  (二)该项薪金由并非该缔约国另一方居民的农奴主支付或意味着该雇主支付;

  (二)假诺其首要收益宗旨所在国不可能分明,或然在缔约国任何1方都未有永世性住所,应以为是其有习于旧贯性居处所在国的居住者;

  2.

  (二)“哈萨克Stan”一语是指哈萨克Stan共和国。用于地理概念时,哈萨克Stan包含哈萨克Stan共和国的国度领土,以及依据其法律和国际协定,哈萨克Stan可行使主权职分和管辖权并且适用其税收法律的区域;

  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  Article 12

  4、本条“利息”一语是指从种种债权获得的所得,不论其有无抵押保障或许是不是有权享受债务人的赢利;极其是从公债、股票(stock)或然信用期货(Futures)获得的所得,包含其溢价和奖金。由于延期支付的罚款,不应视为本条所规定的利息。

  (贰)该项薪给由并非该缔约国另1方居民的农奴主支付或表示该雇主支付;

  1.所得税;

  a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

  h) the term “national” means:

  (1)在缔约国另1方为从事上述活动存在日常利用的固化营地。在这种气象下,该缔约国另壹方得以仅对属于该固定集散地的所得征税;

  This Agreement shall enter into force on the thirtieth day after:the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged: This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.

  (hereinafter referred to as “Chinese tax”)。

  1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

  b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and

  1、缔约国双方首席营业官当局应交流为进行本协定的鲜明所急需的情报,或缔约国双方关于本协定所涉嫌的税种的国内法规的明确所急需的资源消息(以依照这个法律征税与本协定不相争论为限),特别是严防偷漏税的音信。情报调换不受第三条的限定。缔约国壹方接受的消息应作密件管理,仅应告知与本协定所含各样关于的查定、征收、实施、控诉或裁定上诉有关的人手或政坛(包蕴检查机关和行政管理单位)。上述职员或政党应仅为上述指标选择该消息,但能够在公开法庭的诉讼程序或法庭裁决中公然有关音讯。

  Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

  1. Remuneration which an individual who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution recognized by the Government.of:the first-mentioned State derives for the purpose of such teaching, lectures or research shall not be taxed in the first-mentioned State, for a period of three years from the date of his,first arrival in the first-mentioned State.

  2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

  缔约国1方居民作为缔约国另1方居民厂商的董事会成员获得的董事费和别的类似款项,能够在该缔约国另一方征税。

  2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

  壹、任何个人是、只怕在连接前往缔约国一方以前曾是缔约国另一方居民,重纵然为着在该缔约国一方的高档高校、大学、高校或为该缔约国一方政坛断定的启蒙部门和应用商量机构从事教学、讲学或钻探的目标,停留在该缔约国一方。对其由于教学、讲学或钻研获得的酬金,该缔约国一方应自其首先次达到之日起,三年内免予征税。

  1. Payments which a student or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

  f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

  柒、利益中假设包含本协定其余各条单独规定的所得项目时,本条规定不应影响别的各队的规定。

  3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.

  第310八条 生效

  (i) in the case of China, the State Administration of Taxation or its authorized  representative; and

  壹、在炎黄,解决双重征税如下:

  2. In respect of grants, scholarships and remuneration from employment not covered by paragraph: 1, a student, business apprentice or trainee described in. paragraph 1 shall, in addition, be entitled during such education or training~ to: the same exemptions, reliefs or reductions in respect of:taxes available to residents of the State which he is visiting.

  (伍)专为本公司进展任何筹划性或帮忙性活动的目标所设的定点营业地方;

  (③)假诺其在缔约国双边都有,恐怕都未曾习于旧贯性居处,应认为是其平民所属缔约国的居民;

  五、不应仅出于常设机构为公司购置货色或货色,将利润归属于该常设机构。

  d) the term “tax” means Chinese tax or Kyrgyzstan tax, as the context requires;

  五、缔约国一方居民商家从缔约国另1方拿走毛利或所得,该缔约国另1方不得对该铺面支出的股息征收任何税收。但开拓给该缔约国另一方居民的股息或许据以支付股息的股份与设在缔约国另一方的常设机构或牢固营地有实际联系的不外乎。对于该商厦的未分配的创收,就算付出的股息或未分配的净利润全体或局地是发生于该缔约国另一方的净利益或所得,该缔约国另1方也不行征收任何税收。

  b) if the State in which he has his center of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;

  Article 15

  1.是该缔约国另一方百姓;恐怕

  一、当:

  ROYALTIES

  (2)可是,若是提供劳务的个人是缔约国另一方居民,并且是其人民的,该项退休金应仅在该缔约国另1方征税。

  6、由于支付特许权使用费的人与获益全体人之间或他们与其说旁人之间的独特关系,就关于使用、任务或消息支付的特许权使用费数额超过支付人与受益全数人未有上述提到所能同意的数量时,本条规定应仅适用于新兴谈到的数目。在这种状态下,对该开拓款项的超过部分,仍应按各缔约国的法兰西网球国际比赛(French Open)征税,但应对本协定别的规定给予适当注意。

  第二条 一般定义

  (Jin Renqing )

  (七)“缔约国1方公司”和“缔约国另1方企业”,分别指缔约国1方居民经营的市肆和缔约国另一方居民经营的商家;

  (陆)“公司”一语是指行为人团体或然在税收上视同法入团体的实体;

  3. The existing taxes to which the Agreement shall apply are:

  一、在本协定中,“缔约国壹方居民”一语是指根据该缔约国法律,由于住所、居所、总机关所在地、管理机构所在地,或然别的类似的正经,在该缔约国负有纳税职务的人。

  柒、缔约国1方居民商家,调整或被决定于缔约国另一方居民厂商恐怕在该缔约国另1方开始展览运转的铺面(不论是或不是通过常设机构),此项事实无法据以使任何1方公司构成另壹方集团的常设机构。

  四.华夏农业开行;

  7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

  7、由于支付利息的人与收益全体人之间依然他们与其说外人之间的超过常规规关系,就关于债权所支付的利息率数额超越支付人与收益全数人未有上述提到所能同意的数据时,本条规定应仅适用于新兴聊起的数量。在这种状态下,对该开辟款项的高出部分,仍应按各缔约国的法律征税,但应对本协定别的规定给予适当注意。

  6、由于支付特许权使用费的人与收益全部人之间或他们与其说别人之间的出格关系,就有关使用、权利或音信支付的特许权使用费数额抢先支付人与受益全体人没有上述提到所能同意的数量时,本条规定应仅适用于新兴谈起的数目。在这种情状下,对该开荒款项的当先部分,仍应按各缔约国的法律征税,但应对本协定其余规定予以适当注意。

  一.别的具备缔约国1方国籍的私有;

  b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.

  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

  The permanent establishment shall not be allowed a deduction for amounts paid to its head office or any of the other office of the resident by way of royalties, fees or other similar payment in return for the use of patents or other rights, or by way of commission, for specific services performed or for management,or by way of interest on moneys lent to the permanent establishment.

  (二)在Gill吉斯共和国:

  4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.

  2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

  第10伍条 非独立个人服务

  Article 11

  6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

  (一)收款人在十二个月尾在该缔约国另一方停留延续或累计不当先一百八三十一日;

  (iii) the petroleum winning operation tax.

  4. The term “interest” as used in this Article means income: from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in. the debtor's profits, and in particular, ~income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

  第八肆条 独立个人服务

  Methods for the Elimination of Double Taxation

  (ii)the tax on income of individuals.

  2、虽有第贰款的规定,缔约国1方居民因在缔约国另1方从事受雇的运动得到的酬劳,同一时候具有以下多少个尺码的,应仅在该缔约国一方征税:

  2、由于第一款的明确,同一时间为缔约国双方居民的个人,其地位应按以下规则规定:

  2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

  5、转让第两款所述以外的其它国债务券得到的收入,该项证券又一定于缔约国壹方居民商家至少1/4的股权,能够在该缔约国壹方征税。

  Article 3

  本款不应影响对该商家付出股息前的净利益所征收的厂家利益税。

  3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

  (ii) the corporation tax (including the tax on branch profits and premium income tax);

  (二)分支机构;

  2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient, being the beneficial owner of the royalties, is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

  Article 14

  2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

  本协定在缔约国双方调换外交照会确认已进行为本协定生效所至关重要的各自的法兰西网球国际赛(French Open)程序之日起的第1十天开首生效。本协定将适用于在立下生效年度的次年3月7日或之后开头的纳税年度中获取的所得。

  3.原油经营受益税。

  3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned State.

  2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

  2、本条第三款的分明不适用于不是为了公益而关键是为有些人或少数人的私利从事研商收获的所得。

  (1)收款人在关于历年中在该缔约国另1方停留延续或累计不当先一百八十八天;

  (4)借使其是缔约国两方人民或不是缔约国任何1方国民,缔约国双方老董当局应透过磋商解决。

  Teachers and Researchers

  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

  Article 23

  5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  (4)“税收”一语遵照上下文,是指中国税收只怕哈萨克Stan税收;

  Article 1

  壹、缔约国一方居民厂家支出给缔约国另壹方居民的股息,能够在该缔约国另一方征税。

  b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.

  缔约国一方居民作为缔约国另一方居民厂家的董事会成员取得的董事费和其它类似款项,能够在该缔约国另1方征税。

  (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

  1. Where

  Article 21

  1、缔约国一方公司的盈利应仅在该缔约国征税,但该铺面经过设在缔约国另1方的常设机构在该缔约国另一方开始展览运维的不外乎。固然该市肆通过设在该缔约国另壹方的常设机构在该缔约国另壹方开始展览运营,其盈利能够在该缔约国另1方征税,但应仅以属于该常设机构的创收为限。

  4. The provisions ofparagraphs 1 and 2 shall not apply.ifthe beneficialowner of the :royalties, being a resident of a Contracting State, carries …… on business in.the other Contracting State in which the royalties arise, through a~permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  2.不是仅出于提供该项服务,而变成该缔约国另一方的居民,

  (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State;

  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

  EXCHANGE OF INFORMATION

  三、缔约国壹方商场转让从事国际运输的船舶或飞机,或许转让属于经营上述船只、飞机的动产获得的低收入,应仅在该缔约国征税。

  第87条 音乐家和选手

  INTERNATIONAL TRAFFIC

  1、在本协定中,除上下文另有分解的以外:

  1、学生、集团学徒或实习生是、恐怕在联网前往缔约国1方以前曾是缔约国另一方居民,仅出于承受教育或培训的指标,停留在该缔约国一方,对其为了保证生存、接受教育或培养和训练的目标收到的来源该缔约国以外的款项,该缔约国1方应解除征税。

  6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable only in the Contracting State of which the alienator is a resident.

  二.在华夏定居者厂商向Baba多斯定居者商家开支股息,而且该Baba多斯集团至少直接持有开采股息公司百分之十股金的情事下,抵免时除应思念上述第2项第2目所述可抵免的炎黄税收外,还应思索开荒股息公司在支付股息前就该项受益应交纳的中原税收。

  第陆条 不动产所得

  第4条 常设机关

  二.国开发银行;

  a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State;

  Article 24

  This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged. This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.

  二、第3款所述学生、集团学徒或实习生获得的不包涵在首先款内的赠款、奖学金和服务薪酬,在收受教育或培育时期,应与其所停留国居民享受同样的免税、降价或减税。

  二、转让缔约国一方百货店在缔约国另壹方的常设机构营业财产部分的动产,只怕缔约国1方居民在缔约国另一方从事独立个人服务的定势营地的动产猎取的受益,包蕴转让常设机构(单独或许随同整个公司)或许固定集散地猎取的入账,能够在该缔约国另一方征税。

  一、缔约国一方百姓在缔约国另壹方担负的税收大概有关条件,不应与该缔约国另1方百姓在平等境况下,担任或也许负担的税收也许有关标准分化或比其更重。虽有第三条的鲜明,本规定也应适用于不是缔约国一方也许双方居民的人。

  d) if each State considers him as its national or he is a national of neither of them, the competent authorities of the Contracting States shall .settle the-question by mutual agreement.

  (i) the individual income tax;

  (贰)在Baba多斯方面,是指Baba多斯政坛,并应蕴含:

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

  二、“职业性劳务”一语特别包涵独立的不易、经济学、艺术、教育或教学活动,以及医务卫生职员、律师、技术员、建筑师、牙医生和先生的独立运动。

  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

  (二)为勘测、开荒或运输自然能源所利用的装置、钻井机或船只,仅以使用期超越十一个月以上的为限;

  5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, an administrative subdivision, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channels. In such event this Agreement shall cease to have effect as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.

  2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

  三、第3款的规定应适用于从直接使用、出租汽车或然其余其余方式利用不动产获得的所得。

  (h) the term “national” means:

  2、可是,那么些利息也得以在该利息产生的缔约国,根据该缔约国的法规征税。然则,假设收款人是利息收益全部人,则所征税款不应超过利息总额的一成。缔约国双边COO当局应协商鲜明施行范围税收的比率的艺术。

  贰、对总体所得或某项所得征收的税收,包涵对来自转让动产或不动产的低收入征收的税收、对商铺支付报酬薪给总额征收的税收以及对资金财产增值征收的税收,应视为对所得征收的税收。

  IN WITNESS whereof the undersigned, duly authorized thereto, have signed this Agreement.

  第三10贰条 别的所得

  c) the terms “a Contracting State” and “the other Contracting State” mean China or Kyrgyzstan as the context requires;

  第拾条 联属全业

  (三)专为另1公司加工的目标而保存本集团货品大概商品的仓库储存;

  (二)分支机构;

  (2)提供遵照该缔约国或缔约国另1方法律或正规行政路子不能够博得的新闻;

  Article 13

  This Agreement shall apply to persons who are residents of one or both of the Contracting States.

  陆、缔约国一方公司仅透过按常规经营本人业务的商行、一般佣金代理人或许别的其余独立代理人在缔约国另1方开始展览营业,不应认为在该缔约国另一方设有常设机构。但万壹那些代表的运动总体或大概百分百象征该厂商,不应以为是本款所指的单身代理人。

  1. Payments which a student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

  STUDENTS AND TRAINEES

  Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

  1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

  第110二条 别的所得

  5. Where a company which is a resident of a Contracting State derives profits or income, from .the other Contracting State, that other State may not impose any tax on the .dividends paid by the company, except insofar as i such dividends are paid ,to. a, resident of that other. State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed.

  1、缔约国一方居民猎取的各样所得,不论在怎么地点产生的,凡本协定上述各条未作规定的,应仅在该缔约国①方征税。

  2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.

  (2)同一个人间接只怕直接参与缔约国一方市廛和缔约国另1方集团的田间管理、调整或资本,在上述任何1种意况下,多少个集团时期的商业或财务关系差异于独立公司中间的涉嫌,由此,本应由中间二个铺面猎取,但出于那些情状而未有博得的创收,能够计入该铺面包车型大巴纯利润,并据以征税。

  四、第3款和第5款的分明也适用于公司的不动产所得和用于进行单独个人服务的不动产所得。

  (一)在中国:

  缔约国一方居民作为缔约国另一方居民厂家的董事会成员获得的董事费和别的类似款项,能够在该缔约国另1方征税。

  贰、本条首款的分明不适用于不是为了公益而重倘使为某些人或一些人的私利从事商量获得的所得。

  2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.

生效日期:1900-1-1

  2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  2、第3款的规定在别的情况下,不应被清楚为缔约国壹方有以下职责:

  Article 11

发文单位:吉尔吉斯

  第9八条 退休金

  Article 24

  贰、第二款所述学生、集团学徒或实习生猎取的不包含在首先款的赠款、奖学金和服务工资,在承受教育或培养和练习时期,应与其所停留国居民享受均等的免税、减价或减税。

  (hereinafter referred to as “Barbados tax”)

  This Agreement shall apply to persons who are residents of one or both of the Contracting States.

  一.对行为人利润及别的收入征收的税;

实施日期:2000-10-27

  2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

  d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall endeavor to settle the question by mutual agreement.

  (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests) ;

  f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

  7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

  Mutual Agreement Procedure

  贰.个税。

  (六)专为本款第(1)项至第(五)项活动的叁结合所设的固化营业场面,假如由于这种组合使该固定营业场馆的全方位运动属于计划性质或救助性质。

  Article 20

  b) a branch;

  六、由于支付特许权使用费的人与受益全数人之间或他们与其说旁人之间的相当关系,就关于使用、义务或音讯支付的特许权使用费数额超过支付人与收益全数人未有上述提到所能同意的数码时,本条规定应仅适用于新兴聊到的数额。在这种气象下,对该开辟款项的不仅仅部分,仍应按各缔约国的法度征税,但应对本协定其余规定赋予适当注意。

  (c) a drilling rig or ship used for the exploration for or exploitation of natural resources, or in activities connected with that exploration or exploitation but only if so used continuously or those activities continue for a period of more than 6 months.

  三、虽有本条上述规定,作为缔约国1方居民的上演家或选手在缔约国另一方依据缔约国双方政府的文化沟通安排实行移动猎取的所得,在该缔约国另一方应予免税。

  六、假使开垦利息的人为缔约国1方政坛、行政区、其地点政党或该缔约国定居者,应以为该利息发生在该缔约国。但是,当支付利息的人无论是不是为缔约国1方居民,在缔约国一方设有常设机构大概固定集散地,支付该利息的债务与该常设机构依旧固定营地有关系,并由其承受利息,上述利息应以为爆发于该常设机构或一定集散地所在缔约国。

  7、要是开垦利息的人工缔约国一方政坛、其地点当局或该缔约国居民,应感到该利息发生在该缔约国。不过,当支付利息的人无论是或不是为缔约国壹方居民,在缔约国一方设有常设机构或然固定营地,支付该利息的债务与该常设机构也许固定营地有关系,并由其承受利息,上述利息应感觉发生于该常设机关或一定集散地所在缔约国。

  (hereinafter referred to as “Chinese tax”)

  (叁)专为另一商家加工的指标而保存本集团货品大概商品的仓库储存;

  Article 29

  3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.

  4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

  (二)专为储存、陈列或然交付的指标而保存本集团货色或许商品的仓库储存;

  Article 22

  1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

  第二104条 无异待遇

  1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

  1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State, but only so much of them as is attributable to that permanent establishment.

  6. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public)。

  第一拾3条 解决双重征税格局

  第八6条 董事费

  2. In Kazakhstan, double taxation shall be eliminated as follows:

  4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

  1. For the purposes of this Agreement, the term “resident of a Contracting State”means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature.

  1、当一位以为,缔约国一方或然两个所运用的措施,导致或将促成对其不符合本协定规定的征税时,能够不思量各缔约国境内法规的弥补方法,将案情提交自身为其居民的缔约国高管当局;只怕只要其案情属于第壹十肆条第二款,能够付出本人为其平民的缔约国老董当局。该项案情必须在不符合本协定规定的征税方式首先次通报之日起,三年内建议。

  a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 12 months;

  一、除适用第十6条、第78条、第拾玖条、第2十条和第一十一条的明确以外,缔约国1方居民因受雇获得的薪资、报酬和别的类薪金除在缔约国另壹方从事受雇的运动以外,应仅在该缔约国1方征税。在该缔约国另壹方从事受雇的活动获取的酬劳,能够在该缔约国另1方征税。

  4、转让3个商厦资金财产股份的证券得到的收益,该商厦的财产又首要直接或然直接由位于缔约国1方的不动产所构成,能够在该缔约国一方征税。

  3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on money lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

  2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

  the Contracting State 'of which he is a national. The case must be presented within three years from the first notification of the action resulting.in taxation not in accordance with theprovisions of the Agreement.

  2. The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

  (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:

  3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematography films, or films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, orfor the use of, or the right to use, industriaL-commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.:

  陆、在上述各款中,除有适合的和丰硕的说辞须求改动外,每年应运用一样的不2法门鲜明属于常设机构的净利益。

  陆、在上述各款中,除有适用的和丰富的说辞须求改动外,每年应采纳同样的主意明确属于常设机构的净受益。

  e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

  Article 16

  代 表 代 表

  Article 4

  (ii) did not become a resident of that State solely for the purpose of rendering the services.

  2、第肆条第二款规定的不动产所得以外的别的所得,要是所得收款人为缔约国1方居民,通过设在缔约国另1方的常设机构在该缔约国另一方进行营业,恐怕经过设在该缔约国另一方的原则性集散地在该缔约国另一方从事独立个人服务,据以开采所得的权利或资产与该常设机构或一定营地有实在联系的,不适用第2款的明确。在这种地方下,应视具体景况分别适用第7条或第八四条的规定。

  1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

  (陆)矿场、油井或气井、采石场或许其余开发自然财富的场馆。

  Pensions

  第7捌条 退休金

  (贰)然而,倘使该项服务是在缔约国另壹方提供,而且提供劳务的村办是该缔约国另一方居民,并且该居民:

  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  一.是该缔约国另一方百姓;或然

  4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:

  (b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 6 months within any 12 month period;

  5. Gains from the alienation of any property other than that referred to in paragraphs 1 to 4, shall be taxable only in the Contracting State of which the alienator is a resident.

  b) in the Kyrgyz Republic:

  (hereinafter referred to as “Chinese tax” )

  第贰十陆条 情报交流

  (三)“缔约国一方”和“缔约国另一方”的措辞,依据上下文,是指中夏族民共和国抑或Gill吉斯Stan;

  第二条 税种范围

  NON-DISCRIMINATION

  1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft or road vehicle in international traffic shall be taxable only in that State.

  Royalties

  3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

  b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

  2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.

  Article 7

  c) an office;

  贰、除适用第5款的鲜明以外,缔约国壹方公司通过设在缔约国另一方的常设机构在该缔约国另壹方开始展览运维,应将该常设机构视同在同样或近似情状下从事一样或周围活动的独自分设集团,并同该常设机构所直属的信用合作社完全部独用立管理,该常设机构也许获得的创收在缔约国各方应归属于该常设机关。

  Article 6

  TAXES COVERED

  4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.

  1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State

  2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

  (一)除适用Baba多斯法律关于同意Baba多斯境外已上交的税额在应交纳的Baba多斯税收中抵免的明确(应不影响总的原则)以外:

  (1)应以为是其有永世性住所所在缔约国的居住者;假设在缔约国双边还要有长久性住所,应认为是与其个人和经济波及更密切(重要收益为重)所在缔约国的居民;

  一、当:

  四、在第五款中,“政党”一语

  (5)作业场馆;

  ARTISTES AND SPORTSMEN

  1. Competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

  陆、假使开荒利息的人工缔约国一方政坛、其地点政党或该缔约国居民,应以为该利息产生在该缔约国。但是,当支付利息的人无论是或不是为缔约国1方居民,在缔约国1方设有常设机构也许固定营地,支付该利息的债务与该常设机关恐怕固定集散地有关联,并由其承受利息,上述利息应认为爆发于该常设机关或定点营地所在缔约国。

  4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

  本款不应影响对该集团开辟股息前的赢利所征收的合营社利益税。

  ENTRY INTO FORCE

  该项工资,应仅在该缔约国另壹方征税。

  第⑧一条 利息

  一.个税;

  This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

  Government Service

  (捌)“国民”一语是指:

  b)Where a resident of Kyrgyzstan derives income which in accordance with the  provisions of this Agreement shall be taxable only in China, Kyrgyzstan may include this income in the tax base, but only for the purpose of establishing the tax rate for such income being applicable for taxation in Kyrgyzstan.

  第十条 海洋运输和航空运输

  二、第伍条第二款规定的不动产所得以外的其他所得,借使所得收款人为缔约国壹方居民,通过设在缔约国另一方的常设机构在该缔约国另1方举办营业,也许经过设在该缔约国另壹方的定势营地在该缔约国另1方从事独立个人服务,据以支付所得的职务或资金财产与该常设机构或牢固集散地有实在联系的,不适用第二款的鲜明。在这种场合下,应视具体境况分别适用第玖条或第七4条的规定。

  陆、缔约国一方公司仅透过按常规经营本人业务的商行、一般佣金代理人也许其余其余独立代理人在缔约国另一方开始展览运维,不应感觉在该缔约国另1方设有常设机构。但假如这一个代表的移动总体或大致整个意味该铺面,不应认为是本款所指的单独代理人。

  (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

  (以下简称“中夏族民共和国税收”)

  RESIDENT

  Article 21

  第四条 居民

  肆、如若特许权使用费受益全部人是缔约国1方居民,在特许权使用费发生的缔约国另壹方,通过设在该缔约国另一方的常设机构进行营业恐怕经过设在该缔约国另壹方的定势营地从事独立个人服务,据以支付该特许权使用费的义务或资金财产与该常设机构或牢固集散地有实在联系的,不适用第一款和第3款的分明。在这种状态下,应视具体意况适用第10条或第八肆条的规定。

  Article 18

  Article 14

  贰、虽有第拾条、第拾肆条和第玖5条的规定,表演家或选手从事其个人移动得到的所得,并非归属表演家或选手动和自动己,而是归属于别的人,能够在该表演家或选手从事其活动的缔约国征税。

  一、当:

  第1条 一般定义

  2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

  陆、虽有本协定别的规定,缔约国一方居民商家在缔约国另一方设有常设机构,并从该常设机构获取毛利或所得,该常设机构就上述利益或所得汇回到首先提起的缔约国壹方居民商家的有个别,应依赖该缔约国另1方法律征税,但所征税率不应超越百分之5。

  (i) any individual possessing the nationality of a Contracting State;

  依据上述规定扣除的税额不应抢先该项所得遵照吉尔吉斯Stan税收的比率总结的数据。

  5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises, an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

  (三)办事处;

  1.在炎黄下面是指国家税务分部或其授权的代表;

  除非这厮通过定位营业场面开始展览的移位限于第四款的规定,遵照该款规定,不应以为该固定营业场面是常设机构。

奉行日期:2003-7-27

  3、虽有本条上述规定,在缔约国1方集团CEO国际运输的船舶、飞机或6运车辆上从事受雇的位移收获的酬劳,能够在该缔约国征税。

  Shipping and Air Transport

  1.法人所得税;

  GOVERNMENT SERVICE

  3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other State.

  肆、如若特许权使用费收益全数人是缔约国壹方居民,在特许权使用费发生的缔约国另1方,通过设在该缔约国另1方的常设机构进行营业恐怕通过设在该缔约国另1方的恒久集散地从事独立个人服务,据以开采该特许权使用费的义务或财产与该常设机构或一定集散地有实际联系的,不适用第一款和第3款的规定。在这种情况下,应视具体情状适用第玖条或第7肆条的规定。

  CAPITAL GAINS

  Interest

  DEPENDENT PERSONAL SERVICES

  5、虽有第壹款和第3款的规定,当壹个人(除适用第5款规定的独自代理人以外)在缔约国一方表示缔约国另1方的铺面进展运动,有权并时一时应用这种权力以该商铺的名义签订合同,此人为该商城展开的别的活动,应感觉该公司在该缔约国1方设有常设机构。除非此人通过固定营业场馆开始展览的运动限于第四款的鲜明,依据该款规定,不应以为该固定营业地方是常设机构。

  2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which the Agreement applies.

  2、(1)缔约国一方政坛或地点政坛支付大概从其创制的财力中开支给向其提供劳动的私有的退休金,应仅在该缔约国1方征税。

  本协定应长时间有效。但缔约国任何1方能够在本协定生效之日起满5年后别的历年十一月10二十日或之前,通过外交渠道书面通知对方结束本协定。在这种情况下,本协定对下马公告发出年度的次年十月三七日或之后初始的纳税年度中获取的所得甘休有效。

  3、第玖五条、第柒6条、第十7条和第七8条的规定,应适用于向缔约国1方政坛或地方当局设置的工作提供劳动拿到的薪给和退休金。

  The Government of the People's Republic of China and the Government of the Republic of Kazakhstan confirming their desire to develop and strengthen the economic,scientific,technical and cultural cooperation between both States, and desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

  2.其余依据缔约国一方现行反革命法规确立的义务者、合伙集团或共青团和少先队。

  二.缔约国双边首席实施官当局随时协商同意的,由Baba多斯政坛通通具有的别样其余类似机构。

  7. Where profits include items of income which are dealt with separately in other Articles.of this Agreement, then the provisions of those ,Articles: shall notbe affected by the provisions of this:Article.

  a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State;

  (陆)“公司”一语是指行为人团体只怕在税收上海电台同法人团体的实体;

  伍、虽有第一款和第3款的鲜明,当1位(除适用第6款规定的单独代理人以外)在缔约国1方表示缔约国另1方的公司开始展览移动,有权并时常应用这种权力以该公司的名义签订合同,此人为该商厦拓展的别的活动,应认为该铺面在该缔约国一方设有常设机构。除非这厮通过一定营业场面开展的活动限于第四款的分明,遵照该款规定,不应感到该固定营业场地是常设机构。

  二、第二款规定也适用于到场联营、联营只怕参预国际经营单位获得的赢利。

  Exchange of Information

  四、虽有本条上述规定,“常设机构”一语应感到不包涵:

  (贰)同一个人直接大概直接参预缔约国1方市肆和缔约国另1方店4的管制、调控或成本,

  4. The provisions of paragraph 2 shall not be construed to prevent Barbados from applying its tax on branch profits and tax on the premium income of non-resident insurers or foreign insurance companies at the rates specified in the Income Tax Act.

  叁、第十5条、第7陆条、第九七条和第八8条的分明,应适用于向缔约国1方政府或地点政坛设置的职业提供服务得到的酬劳和退休金。

  Article 18

  第六条 常设机构

  3、“常设机构”一语还包罗:

生效日期:1900-1-1

  (伍)作业场合;

  ARTISTES AND SPORTSMEN

  一、缔约国一方居民出于专门的职业性劳务大概其它独立性活动收获的所得,应仅在该缔约国征税。但具备以下情形之1的,能够在缔约国另①方征税:

  (a) Any pension paid by, or out of funds to which contributions are made by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or a local authority thereof shall be taxable only in that State.

  贰、然则,这一个特许权使用费也得以在其发生的缔约国,遵照该缔约国的法兰西网球公开赛(French Open)征税。不过,假设收款人是特许权使用费受益全数人,则所征税款不应超越特许权使用费总额的一成。缔约国两岸总监当局应协商鲜明推行该限制税收的比率的章程。

  IN WITNESS whereof the undersigned, duly authorized thereto, have signed this Agreement.

  7. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that State, a local authority thereof or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:

  PERMANENT ESTABLISHMENT

  2. The term “permanent establishment” includes especially:

  Article 3

  (四)工厂;

  (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

  (hereinafter referred to as “Kazakhstan tax”)

  (柒)“缔约国一方公司”和“缔约国另一方公司”的措辞,分别指缔约国1方居民经营的信用社和缔约国另壹方居民经营的铺面;

  2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

  二.别的遵照缔约国1方现行反革命法例确立的义务人士、合伙公司或共青团和少先队;

  INDEPENDENT PERSONAL SERVICES

  (1)选拔与该缔约国或缔约国另1方法律和行政惯例相背弃的行政措施;

  1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management, place of incorporation or any other criterion of a similar nature.

  a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

  (②)要是其重要利润核心所在国不只怕明显,恐怕在缔约国任何1方都不曾永远性住所,应以为是其有习贯性居处所在国的居民;

  (三)公司经过雇员只怕雇用的别样职员在该国为同3个品种或有关项目提供的劳务,包含咨询劳务,仅以累计超越10个月的为限。

  叁、缔约国双方主任当局应透过磋商设法化解在演讲或实践本协定期所发生的紧巴巴或疑义,也得以对本协定未作规定的破除双重征税难点张开议和。

  The Government of the People's Republic of China and the Government of Barbados,

  Article 21

  (ii) any legal person, partnership and association deriving its status as such  from the laws in force in a Contracting State;

  (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

  EXCHANGE OF INFORMATION

  贰、虽有第贰款的规定,缔约国一方政坛、行政区或其地方政党按社会保证制度的公家福利布置支出的退休金和别的类似款项,应仅在该缔约国1方征税。

  第93条 财产收益

  Article 8

编辑:政治律法 本文来源:韦德国际1946官网:中华人民共和国政府和吉尔吉

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