安排指明(中國內地)(對所得避免雙重徵稅和防止偷漏稅)(第四議定書)令

• 章號: Cap. 112CU
• 條文數: 49

第shortTitle條

《安排指明(中國內地)(對所得避免雙重徵稅和防止偷漏稅)(第四議定書)令》

第1條

第2條 根據第49(1A)條作出的宣布

第a條

已訂立第3(1)條所指明的安排；而

第b條

該等安排的生效是屬於有利的。

第3條 指明的安排

(1) 為第2(a)條的目的而指明的安排，是載於在2015年4月1日在香港以中文一式兩份簽訂的、名為“《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》第四議定書”的文書(在本命令中，該文書的英文譯名為“The Fourth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”)的第一至六條的安排。

(2) 第(1)款提述的文書條文的中文文本載錄於附表，其英文譯本亦於附表列明。

第1條

為第2(a)條的目的而指明的安排，是載於在2015年4月1日在香港以中文一式兩份簽訂的、名為“《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》第四議定書”的文書(在本命令中，該文書的英文譯名為“The Fourth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”)的第一至六條的安排。

第2條

第(1)款提述的文書條文的中文文本載錄於附表，其英文譯本亦於附表列明。

第0條 《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》第四議定書第一至六條

“1. Income and profits derived by an enterprise of One Side from the operation of ships, aircraft or land transport vehicles in shipping, air and land transport in the Other Side shall be exempt from tax (including value added tax and other similar taxes in the Mainland of China) in that Other Side.”

“6. Notwithstanding the provisions of paragraphs 4 and 5, gains derived by a resident of One Side from the alienation of shares of a company that is a resident of the Other Side quoted on a recognized stock exchange shall be taxable only in the Side of which the alienator is a resident. The alienation is limited to cases where the shares are bought and sold in the same stock exchange.

7 Gains derived from the alienation of any property, other than that referred to in paragraphs 1 to 5, shall be taxable only in the Side of which the alienator is a resident.”

第0條

取消《安排》第八條第一款，用下列規定代替︰

第0-1條

“一、一方企業在另一方以船舶、飛機或陸運車輛經營海運、空運和陸運運輸所取得的收入和利潤，該另一方應予免稅(在內地包括增值稅及其它類似稅種)。”

第0-2條

關於《安排》第十二條第二款，對飛機和船舶租賃業務支付的特許權使用費，所徵稅款不應超過特許權使用費總額的5%。

第0-3條

取消《安排》第十三條第六款，用下列規定代替︰

第0-4條

“六、雖有第四款和第五款的規定，一方居民轉讓在被認可的證券交易所上市的另一方居民公司股票取得的收益，應僅在轉讓者為其居民的一方徵稅。該項轉讓僅限於在同一證券交易所買入並賣出的情況。

第0條

依其所在一方相關法律設立，獲得一方行業監管機構認可，並接受其監管；

第0條

投資基金的管理人應為在該一方註冊成立的公司或組成的其它人，並按照該一方行業監管機構的規定對投資基金實施管理；和

第0條

第1條

在該一方的證券交易所掛牌交易；

第2條

在該一方通過具有經營實質的金融機構銷售或配售；

第3條

在該一方直接向投資者銷售或配售；

第4條

使用雙方主管當局同意的其它方式。

第s0條

七、轉讓第一款至第五款所述財產以外的其它財產取得的收益，應僅在轉讓者為其居民的一方徵稅。”

第0-10條

關於《安排》第十條、第十一條、第十二條和第十三條，如果涉及的所得權益的產生或配置，是由任何人以取得上述相關條款利益為主要目的而安排的，則相關條款規定不適用。

第0條

增值稅；

第0條

消費稅；

第0條

營業稅；

第0條

土地增值稅；

第0條

房產稅。

第0-17條

本議定書應在各自履行必要的批准程序，互相書面通知後，自最後一方發出通知之日起生效。

第0-18條

To repeal paragraph 1 of Article 8 of the Arrangement and substitute:

第s0條

In relation to paragraph 2 of Article 12 of the Arrangement, for royalties paid to an aircraft and ship leasing business, the tax charged shall not exceed 5% of the gross amount of the royalties.

第s0條

To repeal paragraph 6 of Article 13 of the Arrangement and substitute:

第1條

the investment fund is one established under the relevant laws of the Side in which the investment fund is situated, and is recognized by an industry regulatory body of that Side and subject to the supervision of the body;

第0條

the manager of the investment fund shall either be a company registered and incorporated in that Side or other persons constituted in that Side, and shall manage the investment fund in accordance with the requirements of the industry regulatory body of that Side; and

第0條

第1條

being listed for trading on the stock exchange of that Side;

第2條

by sale or placement in that Side through a financial institution that carries on a substantive business;

第3條

by sale or placement in that Side directly to investors;

第4條

any other manner as agreed by the competent authorities of both Sides.

第s0條

In relation to Articles 10, 11, 12 and 13 of the Arrangement, if the creation or disposition of the interests acquired is caused by any person with the main purpose of taking advantages of any of such Articles, the Article shall not apply.

第1條

value added tax;

第2條

consumption tax;

第3條

business tax;

第4條

land appreciation tax;

第5條

real estate tax.

第s0條

This Protocol shall, upon written notifications by both Sides of the completion of their respective required approval procedures, enter into force on the date of the later of these notifications.

第1條

Income and profits derived by an enterprise of One Side from the operation of ships, aircraft or land transport vehicles in shipping, air and land transport in the Other Side shall be exempt from tax (including value added tax and other similar taxes in the Mainland of China) in that Other Side.”

第6條

Notwithstanding the provisions of paragraphs 4 and 5, gains derived by a resident of One Side from the alienation of shares of a company that is a resident of the Other Side quoted on a recognized stock exchange shall be taxable only in the Side of which the alienator is a resident. The alienation is limited to cases where the shares are bought and sold in the same stock exchange.

第7條

Gains derived from the alienation of any property, other than that referred to in paragraphs 1 to 5, shall be taxable only in the Side of which the alienator is a resident.”