| The Government of the People's Republic of China and the Government of the Republic of Singapore, | | 关于2007年7月11日在新加坡签订的《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》（以下简称“协定”） ，中华人民共和国政府和新加坡共和国政府同意下列规定作为协定的组成部分： |
Having regard to 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, signed at Singapore on 11th day of July 2007( hereinafter referred to as "the Agreement" ), | |
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Have agreed that the following provisions shall form an integral part of the Agreement: | | 第一条 |
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| Article 1 | | 关于协定第五条： |
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取消第三款第（二）项中“六个月”的规定，用“一百八十三天”代替。 |
| With respect to Article 5 of the Agreement: | |
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In respect of paragraph 3(b), the term “6 months” shall be deleted and replaced by“183 days”. | | 第二条 |
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| Article 2 | | 关于协定第十一条： |
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| With respect to Article 11 of the Agreement: | | 一、取消第三款并用如下规定代替： |
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“三、虽有第二款的规定，从缔约国一方取得的利息应在该国免税，如果受益所有人是： |
| 1.Paragraph 3 shall be deleted and replaced by the following: | |
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“3. Notwithstanding the provisions of paragraph 2, interest derived from a Contracting State is exempt from tax in that State, if the beneficial owner is: | | （一）在中国： |
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| (a)in the case of China: | | 1. 中华人民共和国政府和任何地方当局； |
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| (i)the Government of the People's Republic of China and any local authority thereof; | | 2.中国人民银行； |
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| (ii)the People's Bank of China; | | 3. 国家开发银行； |
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| (iii)the China Development Bank; | | 4. 中国农业发展银行； |
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| (iv)the Agricultural Development Bank of China; | | 5. 中国进出口银行； |
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| (v)the Export-Import Bank of China; | | 6. 全国社会保障基金理事会； |
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| (vi)the National Council for Social Security Fund; | | 7. 中国出口信用保险公司；以及 |
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(vii)the China Export & Credit Insurance Corporation; and
．．．．．． | | 8. 缔约国双方主管当局随时可同意的，由中国政府完全拥有的任何机构；
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