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SECOND PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
中华人民共和国政府和新西兰政府关于对所得避免双重征税和防止偷漏税的协定的第二个议定书 [现行有效]
【法宝引证码】
  • Signatory: New Zealand
  • Area: Taxation
  • Category of treaties: Procotol
  • The place of signing: Wellington
  • Signing Date: 10-07-1997
  • Effective date: 03-22-2000

The the Government of the People's Republic of China and Government of New Zealand; 关于1986年9月16日在惠灵顿签订的中华人民共和国政府和新西兰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西兰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 New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income done at Wellington on the 16th day of September 1986 (hereinafter referred to as "the Agreement") .
 

Have agreed that the following provisions shall form an integral part of the Agreement:
 第一条 取消协定第二条第一款,由下列条款代替:

 
“一、本协定适用的现行税种是:
Article 1 

Paragraph 1 of Articlc 2 of the Agreement shall be deleted and replaced by the following:
 (一)在中华人民共和国:

"1. The existing taxes to which the Agreement shall apply are:
 

 1.个人所得税;
(a) in the People's Republic of China: 

 2.外商投资企业和外国企业所得税;
(i) the individual income tax; 
(以下简称“中国税收”)

 
(ii) the income tax for enterprises with foreign investment and foreign enterprises; (二)在新西兰:

(hereinafter referred to as "Chinese tax" )
 
所得税。

 
(以下简称“新西兰税收”)”
(b) in New Zealand: the income tax; 

(hereinafter referred to as "New Zealand tax" ) . "
 第二条 取消协定第三条第一款第(十)项,由下列条款代替:

 
“(十)“主管当局”一语,在中国方面是指国家税务总局或其授权的代表;在新西兰方面是指国内收入局局长或其授权的代表。”
Article 2 

Sub-paragraph (j) of paragraph 1 of Article 3 of the Agreement shall be deleted and replaced by the following:
 第三条

"(j) the term "competent authority" means, in the case of China, the State Administration of Taxation or its authorised representative, and in the case of New Zealand, the Commissioner of Inland Revenue or an authorised representative of the Commissioner. "
 

 一、取消协定第二十三条第三款第(一)项和第(二)项,由下列条款代替:
Article 3 
“(一)《中华人民共和国外商投资企业和外国企业所得税法》第七条、第八条、第九条、第十条的规定以及第十九条第一款、第三款及第四款的规定和《中华人民共和国外商投资企业和外国企业所得税法实施细则》第七十三条、第七十五条、第八十一条的规定。”
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