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蜂巢团队注册网址

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                                                            蜂巢团队注册网址 >>税收实务>>政策解读 >> 正文

                                                            关于《国家税务总局关于〈内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排〉第五议定书生效执行的公告》的解读

                                                            2019-01-08 13:30:00 | 来源:国家税务总局 | 作者:

                                                            蜂巢团队注册网址  《NEIDIHEXIANGGANGTEBIEXINGZHENGQUGUANYUDUISUODEBIMIANSHUANGZHONGZHENGSHUIHEFANGZHITOULOUSHUIDEANPAI》DIWUYIDINGSHU(YIXIAJIANCHENG“DIWUYIDINGSHU”)YU2019NIAN7YUE19RIZAIBEIJINGZHENGSHIQIANSHU。DIWUYIDINGSHUDUI《NEIDIHEXIANGGANGTEBIEXINGZHENGQUGUANYUDUISUODEBIMIANSHUANGZHONGZHENGSHUIHEFANGZHITOULOUSHUIDEANPAI》JIXIANGGUANYIDINGSHU(YIXIAJIANCHENG《ANPAI》)ZUOCHUXIUDING,QIZHUYAONEIRONGRUXIA:

                                                              一、纳入BEPS成果

                                                            蜂巢团队注册网址  DIWUYIDINGSHUNARULE“SHUIJIQINSHIYULIRUNZHUANYI”(BEPS)XINGDONGJIHUADEBUFENCHENGGUO,FANYINGGUOJISHUISHOUGUIZEDEZUIXINBIANHUA。

                                                              (YI)GUANYUXUYAN

                                                              DIWUYIDINGSHUDUI《ANPAI》YUANXUYANJINXINGXIUGAI,XIUGAIHOUDEXUYANSHUOMINGQIANSHU《ANPAI》DEMUDESHIFAZHANSHUANGFANGJINGJIGUANXI,JIAQIANGSHUANGFANGSHUISHOUSHIWUHEZUO,《ANPAI》DEZUOYONGBAOKUOXIAOCHUSHUANGZHONGZHENGSHUIHEFANGZHITONGGUOTAOBISHUIXINGWEIZAOCHENGBUZHENGSHUIHUOSHAOZHENGSHUI。

                                                              (ER)GUANYUJUMIN

                                                              DIWUYIDINGSHUXIUGAILESHUANGZHONGJUMINSHITIDEJIABIGUIZE,JIDUIYUCHUGERENYIWAITONGSHIWEISHUANGFANGJUMINDEREN,YINGJINJIANGQISHIWEIYIFANGJUMINSHIYONG《ANPAI》DEGUIZE。

                                                              《ANPAI》YUANTIAOKUANGUIDING,CHUGERENYIWAITONGSHIWEISHUANGFANGJUMINDEREN,YINGRENWEISHIQISHIJIGUANLIJIGOUSUOZAIYIFANGDEJUMIN。DIWUYIDINGSHUJIANGGAITIAOKUANXIUGAIWEI,CHUGERENYIWAITONGSHIWEISHUANGFANGJUMINDEREN,XUYOUSHUANGFANGZHUGUANDANGJUJINLITONGGUOXIANGHUXIESHANGQUEDINGQIJUMINSHENFEN;RUGUOSHUANGFANGZHUGUANDANGJUWEINENGDACHENGYIZHI,ZEGAIRENBUDEXIANGSHOU《ANPAI》GUIDINGDERENHESHUISHOUYOUHUIHUOJIANMIAN,DANSHUANGFANGZHUGUANDANGJUJIUQIXIANGSHOU《ANPAI》DAIYUDECHENGDUHEFANGSHIDACHENGYIZHIYIJIANDEQINGKUANGCHUWAI。

                                                              (SAN)GUANYUCHANGSHEJIGOU

                                                            蜂巢团队注册网址  DIWUYIDINGSHUDUI《ANPAI》CHANGSHEJIGOUTIAOKUANZUOCHULEYIXIAXIUDING:YISHIXIUGAILEGUANYUGOUCHENGDAILIXINGCHANGSHEJIGOUDEGUIDING,DANGYIRENZAIYIFANGDAIBIAOQIYEJINXINGHUODONGSHI,JINGCHANGXINGDIDINGLIHETONG,HUOJINGCHANGXINGDIZAIHETONGDINGLIGUOCHENGZHONGFAHUIZHUYAOZUOYONG(ERGAIQIYEBUDUIXIANGGUANANGUANLIDINGLIDEHETONGZUOSHIZHIXINGXIUGAI),QIEXIANGGUANHETONGYIGAIQIYEDEMINGYIDINGLI,HUOSHEJIGAIQIYEYONGYOUHUOYOUQUANSHIYONGDECAICHANDESUOYOUQUANZHUANRANGHUOSHIYONGQUANSHOUYU,HUOSHEJIYOUGAIQIYETIGONGFUWU,GAIRENWEIGAIQIYEJINXINGDERENHEHUODONG,YINGRENWEIGAIQIYEZAIGAIYIFANGSHEYOUCHANGSHEJIGOU。ERSHIXIUGAILEDULIDAILIRENDEPAICHUQINGXING,GUIDINGRUGUOYIRENZHUANMENHUOZHEJIHUZHUANMENDAIBIAOYIGEHUODUOGEYUQIJINMIGUANLIANDEQIYEJINXINGHUODONG,ZEBUYINGRENWEIGAIRENSHIZHEIXIEQIYEZHONGRENHEYIGEDEDULIDAILIREN。SANSHIGUIDINGLESHENMEQINGXINGXIAYINGRENDINGMOURENYUMOUQIYEJINMIGUANLIAN。

                                                              (SI)GUANYUCAICHANSHOUYI

                                                              《ANPAI》YUANTIAOKUANGUIDING,ZHUANRANGYIGEGONGSIGUFENQUDEDESHOUYI,ZAIZHUANRANGGONGSIGUFENQIANSANNIANNEI,GAIGONGSICAICHANZHISHAO50%DEJIAZHICENGJINGZHIJIEHUOJIANJIEYOUWEIYUYIFANGDEBUDONGCHANZUCHENG,KEYIZAIGAIYIFANGZHENGSHUI。DIWUYIDINGSHUJIANGGAITIAOKUANXIUGAIWEI:YIFANGJUMINZHUANRANGGUFENHUOLEISIYUGUFENDEQUANYI(RUZAIHEHUOHUOXINTUOZHONGDEQUANYI)QUDEDESHOUYI,RUGUOZAIZHUANRANGXINGWEIQIANSANNIANNEIDERENYISHIJIAN,ZHEIXIEGUFENHUOLEISIYUGUFENDEQUANYICHAOGUO50%DEJIAZHIZHIJIEHUOJIANJIELAIZIYUWEIYULINGYIFANGDEBUDONGCHAN,KEYIZAIGAILINGYIFANGZHENGSHUI。

                                                              (WU)GUANYUXIANGSHOUANPAIYOUHUIDEZIGEPANDING

                                                              DIWUYIDINGSHUSHANCHUDISIYIDINGSHUZHONGGUANYUGUXI、LIXI、TEXUQUANSHIYONGFEI、CAICHANSHOUYIDE“ZHUYAOMUDECESHI”DEGUIDING,ZAI《ANPAI》ZHONGZENGLIE“XIANGSHOUANPAIYOUHUIDEZIGEPANDING”TIAOKUAN,JISHIYONGYUSUOYOUANPAIHEJIAOYIDE“ZHUYAOMUDECESHI”,RUNASHUIRENXIANGGUANANPAIHUOJIAOYIDEZHUYAOMUDEZHIYISHIHUODE《ANPAI》YOUHUIDAIYU,ZEBUDEXIANGSHOU《ANPAI》YOUHUIDAIYU。

                                                              二、纳入“教师和研究人员”条款

                                                            蜂巢团队注册网址  WEICUJINNEIDIHEXIANGGANGJIAOYUYUKEYANJIAOLIU,TUIDONGYUEGANGAODAWANQUDEFAZHAN,DIWUYIDINGSHUNARULE“JIAOSHIHEYANJIURENYUAN”TIAOKUAN。ZHUYAONEIRONGWEI:

                                                            蜂巢团队注册网址  (YI)RENHESHOUGUYUYIFANGDEDAXUE、XUEYUAN、XUEXIAOHUOZHENGFURENKEDEJIAOYUJIGOUHUOKEYANJIGOUDEGERENSHI、HUOZHEZAIJINJIEQIANWANGLINGYIFANGZHIQIANCENGSHIGAIYIFANGJUMIN,ZHUYAOSHIWEILEZAIGAILINGYIFANGDEDAXUE、XUEYUAN、XUEXIAOHUOZHENGFURENKEDEJIAOYUJIGOUHUOKEYANJIGOUCONGSHIJIAOXUEHUOYANJIUDEMUDE,TINGLIUZAIGAILINGYIFANG,DUIQIYOUYUCONGSHISHANGSHUJIAOXUEHUOYANJIUQUDEDEBAOCHOUZHONGYOUQIGAIYIFANGDEGUZHUZHIFUHUODAIBIAOGAIGUZHUZHIFUDEBUFEN,GAILINGYIFANGYINGZAISANNIANNEIMIANYUZHENGSHUI,TIAOJIANSHIGAIBAOCHOUYINGZAIGAIYIFANGZHENGSHUI。QIZHONG,“DAXUE、XUEYUAN、XUEXIAOHUOZHENGFURENKEDEJIAOYUJIGOUHUOKEYANJIGOU”WEI《GUOJIASHUIWUZONGJUGUANYUJINYIBUWANSHANSHUISHOUXIEDINGZHONGJIAOSHIHEYANJIURENYUANTIAOKUANZHIXINGYOUGUANGUIDINGDEGONGGAO》(2016NIANDI91HAO)DIYITIAOHE《GUOJIASHUIWUZONGJUGUANYUMINGQUEWOGUODUIWAIQIANDINGSHUISHOUXIEDINGZHONGJIAOSHIHEYANJIURENYUANTIAOKUANSHIYONGFANWEIDETONGZHI》(GUOSHUIHAN〔1999〕37HAO)DIERTIAOGUIDINGDEFANWEI。

                                                              (ER)BENTIAOKUANZHONGDE“SANNIAN”,ZIJIAOSHIHEYANJIURENYUANYINJIAOXUEHUOYANJIUDIYICIDAODAGAILINGYIFANGZHIRI,HUOBENYIDINGSHUKAISHISHIYONGZHIRIZHONGJIAOHOUDEYIRIKAISHIJISUAN。

                                                            蜂巢团队注册网址  (SAN)BENTIAOKUANZHONGDEMIANSHUIGUIDINGBUSHIYONGYUBUSHIWEILEGONGGONGLIYIERZHUYAOSHIWEIMOURENHUOMOUXIERENDESILICONGSHIYANJIUQUDEDESUODE。JIAOSHIHEYANJIURENYUANSUIRANZAIFUHETIAOJIANDEJIAOYUJIGOUHUOKEYANJIGOUCONGSHIYANJIU,DANRUGUOYANJIUBUSHIWEILEGONGGONGLIYI,ZEQUDEDESUODEBUNENGXIANGSHOUBENTIAOKUANGUIDINGDEMIANSHUIDAIYU。

                                                              NEIDIHEXIANGGANGTEBIEXINGZHENGQUYIWANCHENGDIWUYIDINGSHUSHENGXIAOSUOBIXUDEGEZINEIBUFALVCHENGXU。DIWUYIDINGSHUZI2019NIAN12YUE6RIQISHENGXIAO,ZAINEIDI,SHIYONGYU2020NIAN1YUE1RIHUOYIHOUKAISHIDENASHUINIANDUZHONGQUDEDESUODE;ZAIXIANGGANGTEBIEXINGZHENGQU,SHIYONGYU2020NIAN4YUE1RIHUOYIHOUKAISHIDEKESHUINIANDUZHONGQUDEDESUODE。

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