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| PROTOCOL | | 议定书 |
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| At the moment of signing the Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall form an integral part of the Agreement. | | 在签订《中华人民共和国政府和比利时王国政府对所得避免双重征税和防止偷漏税的协定》时，双方代表同意以下规定应作为协定的组成部分： |
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| 1. With respect to the provisions of this Agreement, it is understood that the term "fiscal year" means: | | 一、在本协定的规定中，“财政年度”是指： |
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| a） in the case of Belgium, the taxable period; | | （一）在比利时，纳税期间； |
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| b） in the case of China, the taxable year. | | （二）在中国，纳税年度。 |
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| 2. With respect to paragraphs 4 and 5 of Article 13: | | 二、关于第十三条第四款和第五款如果缔约国一方对第十三条第四款和第五款所述财产收益的征税税率超过10%，双方主管当局应相互协商。 |
If, in a Contracting State, the rate of taxation on the capital gains dealt with in paragraphs 4 and 5 of Article 13 exceeds 10 per cent, the competent authorities shall consult each other. | |
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| | 三、关于第二十六条第五款银行和其他金融机构持有的信息只有在被请求时才进行交换。如果请求中没有明确纳税人和银行或金融机构的具体名称，则被请求国主管当局可以拒绝收集其尚未拥有的信息。
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