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AGREEMENT BETWEE THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF GABONESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

中华人民共和国政府和加蓬共和国政府对所得避免双重征税和防止逃避税的协定

[CLI Code] CLI.T.9003(EN)  Statement

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

  • 中华人民共和国政府和加蓬共和国政府对所得避免双重征税和防止逃避税的协定

  • The Government of the People's Republic of China and the Government of Gabonese Republic, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows:
  • 中华人民共和国政府和加蓬共和国政府,愿意缔结对所得避免双重征税和防止逃避税的协定,达成协议如下:
  • ARTICLE 1 PERSONS COVERED
  •   第一条 人的范围
  • This Agreement shall apply to persons who are residents of one or both of the Contracting States.
  • 本协定适用于缔约国一方或者同时为双方居民的人。
  • ARTICLE 2 TAXES COVERED
  •   第二条 税种范围
  • 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
  • 一、本协定适用于缔约国一方或其行政区或地方当局对所得征收的税收,不论其征收方式如何。
  • 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 and taxes on the total amounts of wages or salaries paid by enterprises.
  • 二、对全部所得或某项所得征收的税收,包括对来自转让动产或不动产的收益征收的税收,对企业支付的工资或薪金总额征收的税收,应视为对所得征收的税收。
  • 3. The existing taxes to which the Agreement shall apply are in particular:
  • 三、本协定应特别适用的现行税种是:
  • a) in China:
  • (一)在中国:
  • (i) the individual income tax;
  • 1. 个人所得税;
  • (ii)( the enterprise income tax;
  • 2. 企业所得税;
  • (hereinafter referred to as “Chinese tax”);
  • (以下称“中国税收”);
  • b) in Gabon:
  • (二)在加蓬:
  • (i) the company tax or the flat-rate minimum tax;
  • 1. 公司税或单一税率的最低税;
  • (ii)( the tax on income of natural persons;
  • 2. 自然人所得税;
  • (iii)( the complementary tax on salaries;
  • 3. 薪金附加税;
  • (iv) the special immovable tax on rentals;
  • 4. 租赁不动产特别税;
  • as well as any withholding, prepayment or advance payment with respect to the aforesaid taxes;
  • 以及预提、预缴或提前支付的上述税收;
  • (hereinafter referred to as “Gabonese tax”).
  • (以下称“加蓬税收”)。
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