| Announcement of the State Administration of Taxation on Several Issues concerning the Implementation of Tax Agreements | | 国家税务总局关于税收协定执行若干问题的公告 |
| (Announcement No. 11 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第11号） |
| In order to unify and regulate the implementation of the agreements on the avoidance of double taxation signed between the Chinese government and other parties (hereinafter referred to as “tax agreements”), the clauses on permanent establishments, shipping and air transport, and entertainers and sportsmen in tax agreements, the application of tax agreements to partnership enterprises and other relevant matters are hereby announced as follows: | | 为统一和规范我国政府对外签署的避免双重征税协定（简称“税收协定”）的执行，现对税收协定中常设机构、海运和空运、演艺人员和运动员条款，以及合伙企业适用税收协定等有关事项公告如下： |
| I. Chinese-foreign cooperative educational institutions without the status of a legal person and the places where educational and teaching activities are conducted among Chinese-foreign cooperative education projects constitute permanent establishments of the residents of the other contracting states to tax agreements in China. | | 一、不具有法人资格的中外合作办学机构，以及中外合作办学项目中开展教育教学活动的场所构成税收协定缔约对方居民在中国的常设机构。 |
| Where there is any expression that “for more than six months in succession or in accumulation during any 12 months” in any permanent establishment clauses concerning whether labor activities constitute permanent establishments, such expression shall be “for more than 183 days in succession or in accumulation during any 12 months.” | | 常设机构条款中关于劳务活动构成常设机构的表述为“在任何十二个月中连续或累计超过六个月”的，按照“在任何十二个月中连续或累计超过183天”的表述执行。 |
| II. Where a shipping and air transport clause is consistent with Article 8 (Shipping and Air Transport) of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol thereof (hereinafter referred to as the “China-Singapore Tax Agreement”), the following principle shall be followed: | | 二、海运和空运条款与《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》及议定书（以下简称“中新税收协定”）第八条（海运和空运）规定内容一致的，按照以下原则执行： |
| (1) An enterprise of a contracting state shall be exempt from tax in the other contracting state imposed on the income derived by it from the other contracting state for carrying out international transport business with ships or aircrafts. | | （一）缔约国一方企业以船舶或飞机从事国际运输业务从缔约国另一方取得的收入，在缔约国另一方免予征税。 |
| “Income from carrying out international transport business” means income derived by an enterprise from carrying out passenger or cargo transport with ships or aircrafts or from leasing out vessels by means of voyage charter or time charter or leasing out aircrafts by means of wet lease (including all equipment, crew and supplies). | | 从事国际运输业务取得的收入，是指企业以船舶或飞机经营客运或货运取得的收入，以及以程租、期租形式出租船舶或以湿租形式出租飞机（包括所有设备、人员及供应）取得的租赁收入。 |
| (2) The tax exemption provision in the aforesaid item (1) also applies to the income from participation in a pool, a joint business or an international operating agency. As for the tax treatment of international transport business jointly operated by two or more companies, all shareholding enterprises or cooperative enterprises shall pay their respective taxes on the profits attributed to them in their respective countries of which they are residents. | | （二）上述第（一）项的免税规定也适用于参加合伙经营、联合经营或参加国际经营机构取得的收入。对于多家公司联合经营国际运输业务的税务处理，应由各参股或合作企业就其分得利润分别在其所属居民国纳税。 |
| (3) “Interest income derived by an enterprise of a contracting state from its deposits incidental to and connected with its operation of international transport business with ships or aircrafts” in paragraph 3 of Article 8 of the China-Singapore Tax Agreement means the interest accrued on the deposits of transport income in the other contracting state derived by any shipping or air enterprise carrying out international transport business in either of the contracting states from the other contracting state. The provisions of Article 11 (Interest) of the China-Singapore Tax Agreement shall not apply to such interest, which shall be deemed as income incidental to international transport business and be exempt from tax in the country from which the income is derived. | | （三）中新税收协定第八条第三款中“缔约国一方企业从附属于以船舶或飞机经营国际运输业务有关的存款中取得的利息收入”，是指缔约国双方从事国际运输业务的海运或空运企业，从对方取得的运输收入存于对方产生的利息。该利息不适用中新税收协定第十一条（利息）的规定，应视为国际运输业务附带发生的收入，在来源国免予征税。 |
| (4) The income derived by an enterprise from leasing out vessels by means of bareboat charter or leasing out aircrafts by means of dry lease and from using, saving, or leasing out containers for transporting goods or commodities (including relevant trailers and shipping containers) and other leasing business does not fall within the scope of international transport income, but the income from the aforesaid leasing business incidental to international transport business shall be treated as international transport income according to paragraph 4 of Article 8 of the China-Singapore Tax Agreement. | | （四）企业从事以光租形式出租船舶或以干租形式出租飞机，以及使用、保存或出租用于运输货物或商品的集装箱（包括拖车和运输集装箱的有关设备）等租赁业务取得的收入不属于国际运输收入，但根据中新税收协定第八条第四款，附属于国际运输业务的上述租赁业务收入应视同国际运输收入处理。 |
“Incidental” means being related to and serving international transport business, which is of supportive and incidental nature. An enterprise shall meet the following three conditions to make the income it derives from engaging in the aforesaid leasing business incidental to international transport business eligible for the treatment under the shipping and air clauses of the agreement:
．．．．．． | | “附属”是指与国际运输业务有关且服务于国际运输业务，属于支持和附带性质。企业就其从事附属于国际运输业务的上述租赁业务取得的收入享受海运和空运条款协定待遇，应满足以下三个条件：
．．．．．． |
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