| AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES | | 中华人民共和国政府和圣马力诺共和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 Republic of San Marino (“the Contracting Parties”), Acknowledging that the Contracting Parties are competent to negotiate and conclude a tax information exchange agreement, 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圣马力诺共和国政府（“缔约双方”），认识到缔约双方有权谈判和缔结税收情报交换协定，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 | | 第二条 管 辖 权 |
| 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. | | 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; | | （一）在中华人民共和国，除关税以外的所有税种； |
| (hereinafter referred to as “Chinese tax”) | | （以下简称“中国税收”） |
| b) in the Republic of San Marino: taxes of every kind and description. | | （二）在圣马力诺共和国，所有税种。 |
| (hereinafter referred to as “San Marino tax”) | | （以下简称“圣马力诺税收”） |
| 2.This Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of the 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 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; | | （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； |
| b) the term “San Marino” means the territory of the Republic of San Marino, including any other area within which the Republic of San Marino, in accordance with international law, exercises sovereign rights or jurisdiction; | | （二）“圣马力诺”一语是指圣马力诺共和国领土，包括根据国际法，圣马力诺可以行使主权或管辖权的圣马力诺共和国境内的任何区域； |
| c) the term “person” includes an individual, a company and any other body of persons; | | （三）“人”一语包括个人、公司和任何其他团体； |
| 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 and the term “recognised stock exchange” shall bear the meaning agreed upon by the competent authorities of the Contracting Parties; | | （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”一语具备缔约双方主管当局共同认可的含义； |
| 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, in which the purchase, sale or redemption of shares or other interests 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； |
| 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 San Marino, the Central Liaison Office (CLO), as the authority designated by domestic law for the purposes of exchange of information; | | 2.在圣马力诺共和国：国内法授权情报交换职能的中央联络办公室； |
| 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 Party to this Agreement submitting a request for or having received information from the requested Party; | | （十一）“请求方”一语是指本协定中发出请求或已从被请求方得到情报的一方； |
| l) the term “requested Party” means the Party to this Agreement which is requested to provide or has provided information in response to a request. | | （十二）“被请求方”一语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。 |
| 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 a requested Party shall provide upon request in writing 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 it occurred in the territory of the requested Party. If the information received by the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, it shall advise the competent authority of the requesting Party of that fact and request such additional information as may be required to enable the effective processing of the request.
．．．．．． | | 一、被请求方主管当局经请求后，应当书面提供为第一条所述目的之情报。被调查的行为如果发生在被请求方境内，无论根据被请求方法律是否构成税收违法，均应交换情报。如果被请求方主管当局收到的信息不足以使其遵从情报请求，则应当通知请求方主管当局这一事实，并要求补充必要的信息以使该请求能够被有效处理。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥500.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |