AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES | | 中华人民共和国政府和列支敦士登公国政府关于税收情报交换的协定 |
| The Government of the People's Republic of China and the Government of the Principality of Liechtenstein (“the Contracting Parties”), Desiring to provide a framework for cooperation and facilitate the exchange of information with respect to taxes, Have agreed as follows: | | 中华人民共和国政府和列支敦士登公国政府（“缔约双方”），希望建立税收合作框架并促进税收情报交换，达成协议如下： |
| ARTICLE 1 SCOPE OF AGREEMENT | | 第一条 协定范围 |
| 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment, verification and collection of such taxes, the recovery and enforcement of tax claims, and the investigation or prosecution of tax matters. | | 一、缔约双方主管当局应当就本协定所含税种相关的缔约双方国内法的管理和执行，通过交换与之具有可预见相关性的情报相互提供协助。该情报应包括与这些税收的确定、核定、查证与征收，税收主张的追索与执行以及税收事项的调查或起诉具有可预见相关性的信息。 |
| 2. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. | | 二、情报根据本协定的规定交换，并按第八条规定的方式保密。 |
ARTICLE 2 JURISDICTION
A requested Party is not obliged to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction. | | 第二条 管辖权被请求方没有义务提供不归其当局所拥有，或者不由其管辖地域内的人掌握或控制的情报。 |
| ARTICLE 3 TAXES COVERED | | 第三条 税种范围 |
| 1． The existing taxes to which this Agreement shall apply are in particular: | | 一、本协定应特别适用的现行税种是： |
a) in the People's Republic of China:
all taxes except customs tariffs; (hereinafter referred to as “Chinese tax”) | | （一）在中华人民共和国，除关税以外的所有税种；（以下简称“中国税收”） |
| b) in the Principality of Liechtenstein the personal income tax (Erwerbssteuer); the corporate income tax (Ertragssteuer); the corporation taxes (Gesellschaftssteuern); the real estate capital gains tax (Grundstücksgewinnsteuer); the wealth tax (Verm?genssteuer); the coupon tax (Couponsteuer); the value added tax (Mehrwertsteuer). (hereinafter referred to as “Liechtenstein tax”) | | （二）在列支敦士登公国，包括个人所得税、企业所得税、公司税、房地产财产收益税、财富税、息票利息税、增值税。（以下简称“列支敦士登税收”） |
| 2. This Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, any of the existing taxes. | | 二、本协定也适用于协定签订之日后征收的属于增加或者代替任何第一款所列举现行税种的相同或者实质相似的税收。 |
| 3. The taxes covered by this Agreement may be expanded or modified by mutual agreement of the Contracting Parties in the form agreed upon by both Contracting Parties. | | 三、缔约双方可以通过相互协商以缔约双方认可的方式扩大或修改本协定的税种范围。 |
| 4. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement. | | 四、缔约双方主管当局应将本协定所含税收及相关情报收集程序的任何实质变化通知对方。 |
| ARTICLE 4 DEFINITIONS | | 第四条 定义 |
| 1. For the purposes of this Agreement, unless the context otherwise requires: | | 一、在本协定中，除上下文另有解释外： |
| a) the term “the People's Republic of China”, when used in a 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 or jurisdiction in accordance with international law and its domestic law; | | （一）“中华人民共和国”一语用于地理概念时，是指所有适用中国有关税收法律的中华人民共和国领土，包括领海，以及根据国际法和国内法，中华人民共和国拥有主权权利或管辖权的领海以外的任何区域； |
| b) the term “Principality of Liechtenstein” means, when used in a geographical sense, the area of the sovereign territory of the Principality of Liechtenstein; | | （二）“列支敦士登”一语用于地理概念时，是指列支敦士登公国的主权领土； |
| c) the term “person” includes an individual, a company, a dormant inheritance and any other body of persons; | | （三）“人”一语包括个人、公司、隐名继承和任何其他团体； |
| d) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; | | （四）“公司”一语是指任何法人团体或者在税收上视同法人团体的任何实体； |
| e) the term “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; and for this purpose, the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company. For the purposes of this paragraph the term “recognised stock exchange” means: | | （五）“上市公司”一语是指其主要股票在认可的证券交易所上市，且上市股票可以由公众自由买卖的任何公司。股票可以“由公众”买卖是指股票的买卖不明示或暗示地限于部分投资者。为上述目的，“主要股票”一语是指代表公司多数选举权和价值的股票。本款规定中的“认可的证券交易所”一语是指： |
| (i) in the People's Republic of China, the Shanghai Stock Exchange or the Shenzhen Stock Exchange; | | 1.在中华人民共和国：上海证券交易所或深圳证券交易所； |
| (ii)( in the Principality of Liechtenstein, a stock exchange, that fulfils the material requirements of Article 4 of the Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004; | | 2.在列支敦士登公国：符合欧洲议会和理事会2004/39/EC指令（2004年4月21日）第四条实质性要求的证券交易所； |
| (iii)( any other stock exchange which the competent authorities agree to recognize for the purposes of this Agreement; | | 3.主管当局为本协定目的同意认可的其他证券交易所。 |
| f) the term “collective investment fund or scheme” means any pooled investment vehicle, irrespective of legal form. The term “public collective investment fund or scheme” means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed “by the public” if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors; | | （六）“集合投资基金或计划”一语是指任何集合投资工具，不管法律形式如何。“开放式集合投资基金或计划”一语是指其股份或其他权益可随时由公众购买、销售或赎回的任何集合投资基金或计划，股份或其他权益可随时由公众购买、销售或赎回是指其购买、销售或赎回不明示或暗示地限于部分投资者； |
| g) the term “tax” means any tax to which this Agreement applies; | | （七）“税收”一语是指本协定适用的任何税收； |
| h) the term “competent authority” means: | | （八）“主管当局”一语是指： |
| (i) in the case of the People's Republic of China, the State Administration of Taxation or its authorized representative; and | | 1.在中华人民共和国：国家税务总局或其授权代表； |
| (ii)( in the case of the Principality of Liechtenstein, the Fiscal Authority of the Principality of Liechtenstein or its authorised representative; | | 2.在列支敦士登公国：财政当局或其授权代表； |
| i) the term “information” means any fact, statement, document or record in whatever form; | | （九）“情报”一语是指任何形式的事实、说明、文件或记录； |
| j) the term “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; | | （十）“情报收集程序”一语是指使缔约一方能够获取并提供所请求情报的法律和行政或司法程序； |
| k) the term “requesting Party” means the Contracting Party requesting information; | | （十一）“请求方”一语是指请求提供情报的缔约方； |
| l) the term “requested Party” means the Contracting Party requested to provide information. | | （十二）“被请求方”一语是指被请求提供情报的缔约方。 |
| 2. As regards the application of this Agreement at any time by a Contracting Party, 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 Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. | | 二、缔约一方在实施本协定的任何时候，对于未经本协定明确定义的用语，除上下文另有要求的以外，应当具有协定实施时该缔约方适用于本协定的税种的法律所规定的含义，该缔约方适用税法对有关术语的定义应优先于其他法律对同一术语的定义。 |
| ARTICLE 5 EXCHANGE OF INFORMATION UPON REQUEST | | 第五条 专项情报交换 |
1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a tax offence under the laws of the requested Party if such conduct occurred in the requested Party.
．．．．．． | | 一、被请求方主管当局经请求后，应当提供为第一条所述目的之情报。不论根据被请求方法律，被调查行为如果发生在被请求方境内是否构成税收违法，均应交换情报。
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