| AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES | | 中华人民共和国政府和根西岛政府关于税收情报交换的协定 |
WHEREAS the Government of the People's Republic of China and the Government of Guernsey (hereinafter referred to as “the Parties”) wish to facilitate the exchange of information relating to taxes; | |
鉴于中华人民共和国政府与根西岛政府（以下简称“双方”）希望促进税收情报交换；根西岛政府根据大不列颠及北爱尔兰联合王国的授权之规定，有权与中华人民共和国政府谈判、缔结、履行以及终止税收情报交换协定；根西岛政府于2002年2月21日做出政治承诺，遵守经济合作与发展组织有效情报交换的原则；因此，双方现同意缔结仅对双方有约束力的协定如下： |
WHEREAS it is acknowledged that the Government of Guernsey has the right, under the terms of the Entrustment from the United Kingdom of Great Britain and Northern Ireland, to negotiate, conclude, perform and terminate a tax information exchange agreement with the Government of the People's Republic of China; | |
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WHEREAS the Government of Guernsey on the 21st February 2002 entered into a political commitment to the OECD's principles of effective exchange of information; | | 第一条 协定范围 |
NOW, therefore, the Parties have agreed to conclude the following Agreement which contains obligations on the Parties only: | |
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| | 一、双方主管当局应当就本协定所含税种相关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。该情报包括与所含税种的确定、核定、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。 |
| ARTICLE 1SCOPE OF AGREEMENT | |
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| | 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。 |
| 1. The competent authorities of the Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, and the investigation or prosecution of tax matters. | |
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| | 第二条 管 辖 权 |
| 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. | |
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| | 一、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可获取的情报。 |
| ARTICLE 2JURISDICTION | |
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| | 二、为执行本协定，被请求方主管当局应依据本协定提供情报： |
| 1. The requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of nor obtainable by persons who are within its territorial jurisdiction. | |
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| | （一）无论与情报相关的人是否为一方的居民、国民或公民，或者掌握情报的人是否为一方的居民、国民或公民； |
| 2. To enable this Agreement to be implemented, information shall be provided in accordance with this Agreement by the competent authority of the requested Party: | |
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| | （二）只要所需情报存在于被请求方领土内，或者为被请求方地域管辖范围内的人掌握或可获取。 |
| (a) without regard to whether the person to whom the information relates is a resident, national or citizen of a Party, or whether the person by whom the information is held is a resident, national or citizen of a Party; and | |
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| | 第三条 税种范围 |
| (b)provided that the information is present within the territory of the requested Party, or in the possession of or obtainable by persons who are within its territorial jurisdiction. | |
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| | 一、本协定适用于自协定生效之日起任何一方征收的所有税收，关税除外。 |
| ARTICLE 3TAXES COVERED | |
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| | 二、本协定也适用于协定生效后任何一方征收的属于增加或者代替第一款所列税种的任何相同或者实质相似的税收。 |
| 1. The taxes covered by this Agreement are all taxes imposed by either Party as of the date of entry into force of this Agreement except customs duties or tariffs. | |
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| | 三、双方主管当局应将可能影响双方协定责任的税收和情报收集程序的任何实质性变化通知对方。 |
| 2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Party after the date of entry into force of this Agreement in addition to, or in place of, any of the taxes referred to in paragraph 1. | |
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| | 四、双方可以通过相互协商扩大或修改本协定的税种范围。 |
| 3. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures which may affect the obligations of the Parties pursuant to this Agreement. | |
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| | 第四条 定 义 |
| 4. The taxes covered by this Agreement may be expanded or modified by mutual agreement of the Parties. | |
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| | 一、本协定中： |
| ARTICLE 4DEFINITIONS | |
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| | （一）“中华人民共和国”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以勘探和开发海床及其底土和上覆水域资源为目的的主权权利的领海以外的任何区域； |
| 1. In this Agreement: | |
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| | （二）“根西岛”用于地理概念时，是指根西岛、奥尔德尼岛、赫姆岛，包括根据国际法与这些岛屿毗邻的领海； |
| (a)“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 and jurisdiction of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law and its domestic law; | |
|
| | （三）“集合投资基金或计划”是指任何集合投资工具，不管其法律形式如何； |
| (b)“Guernsey”, when used in a geographical sense, means Guernsey, Alderney and Herm, including the territorial sea adjacent to those islands, in accordance with international law; | |
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| | （四）“公司”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； |
| (c)“collective investment fund or scheme” means any pooled investment vehicle irrespective of legal form; | |
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| | （五）“主管当局”： |
| (d)“company” means any body corporate or any entity that is treated as a body corporate for tax purposes; | |
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| | 1.在中华人民共和国，是指国家税务总局或其授权代表； |
| (e)“competent authority” means, | |
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| | 2.在根西岛，是指所得税管理局局长或其授权代表； |
| (i)in the case of the People's Republic of China, the State Administration of Taxation or its authorized representative; and | |
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| | （六）“情报”是指任何形式的事实、说明、文件或记录； |
| (ii)in the case of Guernsey, the Director of Income Tax or his delegate; | |
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| | （七）“情报收集程序”是指使一方能够获取并提供所请求情报的司法、监管或行政法律和程序； |
| (f)“information” means any fact, statement, document or record in whatever form; | |
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| | （八）“人”包括自然人、公司或者任何其他团体或集团； |
| (g)“information gathering measures” means judicial, regulatory or administrative laws and procedures enabling a Party to obtain and provide the information requested; | |
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| | （九）“开放式集合投资基金或计划”是指任何集合投资基金或计划，其股份或其他权益的购买、销售或赎回不明示或暗示地限于部分投资者； |
| (h)“person” means a natural person, a company or any other body or group of persons; | |
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| | （十）“上市公司”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。本项规定中的“认可的证券交易所”一语是指： |
| (i)“public collective investment fund or scheme” means any collective investment fund or scheme, in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restricted to a limited group of investors; | |
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| | 1.在中华人民共和国： |
| (j)“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 sub-paragraph the term “recognised stock exchange” means: | |
上海证券交易所或深圳证券交易所； |
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| (i)in the People's Republic of China: | | 2.在根西岛： |
the Shanghai Stock Exchange or the Shenzhen Stock Exchange; | |
海峡群岛证券交易所； |
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| (ii)in Guernsey: | | 3.为本款规定之目的，经主管当局协商认可的任何其他证券交易所； |
the Channel Islands Stock Exchange; | |
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| | （十一）“被请求方”是指本协定中被请求提供情报或应请求已提供情报的一方； |
| (iii)any other stock exchange which the competent authorities agree to recognize for the purposes of this sub-paragraph; | |
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| | （十二）“请求方”是指本协定中发出请求或已从被请求方得到情报的一方； |
| (k)“requested Party” means the Party to this Agreement which is requested to provide or has provided information in response to a request; | |
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| | （十三）“税收”是指本协定所含的任何税收。 |
| (l)“requesting Party” means the Party to this Agreement submitting a request for or having received information from the requested Party; | |
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| | 二、一方在实施本协定的任何时候，对于本协定未定义的术语，除上下文另有要求外，应当具有当时该一方法律所规定的含义。该一方适用税法的定义优先于其他法律对该术语的定义。 |
| (m)“tax” means any tax covered by this Agreement. | |
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| | 第五条 专项情报交换
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