中国中日备忘录贸易办事处 日本日中备忘录贸易办事处


中国中日备忘录贸易办事处代表和日本日中备忘录贸易办事处代表会谈公报


（签订日期１９６９年４月４日）
　　中国中日备忘录贸易办事处代表和日本日中备忘录贸易办事处代表，于一九六九年二月二十二日至四月四日在北京举行了会谈。双方就目前中日关系和双方共同关心的问题，坦率地交换了意见。
　　双方回顾了一九六八年双方发表会谈公报以来中日关系的形势。
　　中国方面指出，美帝国主义和追随它的日本佐藤政府顽固地推行敌视中国的政策，在中日关系包括我们之间的关系上设置了重重障碍。
　　日本方面坦率地承认致使日中关系恶化的种种原因在于日本政府方面，并表示，鉴于对当前局势的忧虑，从认真反省的角度出发，决心为排除这些障碍，促进日中关系的正常发展，做出积极的努力。
　　双方重申：一九六八年双方确认的政治三原则（一、不执行敌视中国的政策；二、不参加制造“两个中国”的阴谋；三、不阻挠中日两国正常关系的恢复）和政治、经济不可分的原则是中日关系中必须遵守的原则，也是我们之间关系的政治基础，并表明决心为遵守上述原则和维护这个政治基础继续做出努力。
　　中国方面严厉谴责佐藤政府在中日关系上顽固坚持的“政治经济分离”的政策，是敌视中国的政策，是中国人民所坚决反对的。
　　日本方面表示，在日中关系上日本政府所采取的“政治经济分离”的政策，是同政治三原则和政治、经济不可分的原则相对立的，是阻挠日中关系发展的极大障碍，因此，必须促其迅速改变这一政策。
　　中国方面强烈谴责佐藤政府加紧追随美帝国主义，参加制造“两个中国”的阴谋活动，露骨地采取敌视中国的政策。
　　中国方面并重申：解放台湾是中国的内政问题，中国人民一定要解放台湾；日本政府同早为中国人民所唾弃的蒋帮缔结的所谓“和约”是以中国人民为敌的，是非法的，是中国人民坚决反对的。
　　日本方面同意中国方面的严正立场。日本方面并明确表示，中华人民共和国政府是代表中国人民的唯一合法政府，台湾省是中国领土不可分割的一部分，必须基于这种认识来促进日中邦交正常化，反对以任何形式制造“两个中国”的阴谋活动。
　　中国方面严厉谴责佐藤政府变本加厉地追随美帝国主义侵略亚洲的政策，违背日本人民的愿望，坚持日美“安全条约”。
　　中国方面还指出，这个条约是压迫日本人民的，是以中国为敌、以亚洲人民为敌的侵略性的军事同盟条约，它不仅严重地威胁着亚洲和世界和平，也必将给日本人民带来严重的灾难。中国人民坚决反对日美军事同盟条约。
　　日本方面对中国方面的立场表示理解，并重视日美“安全条约”是对中国的威胁、对亚洲各国人民的威胁，是日中关系上的严重障碍。日本方面还表示要站在独立自主的立场上，为不使日本卷入侵略战争，为摆脱这种对主权的重大限制而积极努力。
　　双方一致认为，中日两国是近邻，两国人民有着传统的友谊，增进两国人民的友好关系，促进两国关系的正常化，不仅符合中日两国人民的共同愿望，而且也有利于维护亚洲和世界和平。
　　双方就一九六九年度备忘录贸易事项达成了协议。

　　　　　中国中日备忘录贸易　　　　　　　日本日中备忘录贸易
　　　　　办　事　处　代　表　　　　　　　办　事　处　代　表
　　　　　　　刘　希　文　　　　　　　　　　古　井　喜　实
　　　　　　　　（签字）　　　　　　　　　　　　（签字）

　　　　　　　　　　　　　　　　　　　　　　　　一九六九年四月四日于北京
国家税务总局


国家税务总局关于境外所得征收个人所得税若干问题的通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
为维护国家税收权益，根据《中华人民共和国个人所得税法》及其实施条例的有关规定，现对境外所得征收个人所得税若干问题通知如下：
一、关于纳税申报期限问题
纳税人来源于中国境外的应税所得，在境外以纳税年度计算缴纳个人所得税的，应在所得来源国的纳税年度终了、结清税款后的三十日内，向中国税务机关申报缴纳个人所得税；在取得境外所得时结算税款的，或者在境外按来源国税法规定免予缴纳个人所得税的，应在次年一月一日起
三十日内向中国税务机关申报缴纳个人所得税。纳税人兼有来源于中国境内、境外所得的，应分别申报计算纳税。
二、关于境外代扣代缴税款问题
纳税人任取或受雇于中国的公司、企业和其他经济组织或单位派驻境外的机构的，可由境外该任职、受雇机构集中申报纳税，并代扣代缴税款。
三、关于纳税申报方式问题
纳税人在规定的申报期限内不能到主管税务机关申报纳税的，应委托他人申报纳税或者邮寄申报纳税。邮寄申报纳税的，以寄出地的邮戳日期为实际申报日期。
四、境外所得税款抵扣举例
某纳税人1994年1月至12月在Ａ国取得工薪收入60000元（人民币，下同），特许权使用费收入7000元；同时，又在Ｂ国取得利息收入1000元。该纳税人已分别按Ａ国和Ｂ国税法规定，缴纳了个人所得税1150元和250元。其抵扣计算方法如下：
（一）在Ａ国所得缴纳税款的抵扣
1．工资、薪金所得按我国税法规定计算的应纳税额：
60000
｛（───────── －4000）×税率－速算扣除数｝×12（月份数）
12
＝（1000×10％－25）×12＝900元

2．特许权使用费所得按我国税法规定计算的应纳税额：
7000×（1－20％）×20％（税率）＝1120元
3．抵扣限额：
900＋1120＝2020元

4．该纳税人在Ａ国所得税缴纳个人所得税1150元，低于抵扣限额，因此，可全额抵扣，并需在中国补缴税款870元（2020－1150）。
（二）在Ｂ国所得缴纳税款的抵扣
其在Ｂ国取得的利息所得按我国税法规定计算的应纳税额，即抵扣限额：1000×20％（税率）＝200元该纳税人在Ｂ国实际缴纳的税款超出了抵扣限额，因此，只能在限额内抵扣200元，不用补缴税款。
（三）在Ａ、Ｂ两国所得缴纳税款抵扣结果
根据上述计算结果，该纳税人当年度的境外所得应在中国补缴个人所得税870元，Ｂ国缴纳税款未抵扣完的50元，可在以后五年内该纳税人从Ｂ国取得的所得中的征收抵扣限额有余额时补扣。
五、本通知自一九九四年一月一日起施行。

CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF INDIVIDUAL IN-COME TAX ON INCOME EARNED FROM ABROAD

(State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 044)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to various sub-bureaus of the Offshore Oil Tax
Administration:
In order to safeguard the state's taxation rights and interests, and
in accordance with the related stipulations of the Law of the People's
Republic of China on Individual Income Tax and the Regulations for Its
Implementation, the Circular on Some Questions Concerning the Levy of
Individual Income Tax on Income Earned From Abroad is hereby given as
follows:

I. Question concerning the declaration time limit for tax payment
For the taxable income earned from outside China and the individual
income tax is calculated and paid on the tax-paying year abroad, the tax
payer shall, within 30 days after the end of the tax-paying year and the
clearing of taxes in the country where the income is earned, declare to
China's tax authorities and pay individual income tax; those who settle
the account of tax when income is earned from abroad, or the individual
income tax is exempt abroad in accordance with the stipulations of the tax
law of the country where the income is earned shall, with in 30 days from
January 1 of the following year, declare to China's tax authorities and
pay individual income tax. A tax payer who has income earned from both
inside and outside China shall respectively declare, calculate and pay
tax.

II. Question concerning withholding taxes abroad
For a tax payer who holds a post in or is hired by a Chinese company,
or enterprise, another economic organization or unit which sends him to an
overseas organization, the overseas organization where he holds a post or
is hired shall declare tax payment together and withhold the tax.

III. The question concerning declaration method for tax payment
A tax payer who is unable to declare tax payment at the competent tax
authorities within the specified declaration time limit shall entrust
someone with declaration on tax payment or mail the declaration on tax
payment. For a mailed declaration on tax payment, the local postmark day
on which the mail is sent out is taken as the actual day of declaration.

IV. Examples for the deduction of overseas income tax
A tax payer who earned salary income of 60000 yuan (the same below)
in A country from January to December 1994, and income from royalties of
7000 yuan; at the same time he earned 1000 yuan income from interest in B
country. In accordance with the stipulations of the tax laws of A country
and B country, the tax payer has paid 1150 yuan and 250 yuan in individual
income tax, the method for calculating deduction follows:
(1) Deduction of tax paid for the income earned in A country
The amount of payable tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from wages and
salaries:

60000 quick calculation
{(-------- - 4000) X tax rate - deducted amount } X 12 (months)
12

= (1000 X 10% - 25) X 12 = 900 yuan

2. The payable amount of tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from royalties:

7000 X (1 - 20%) X 20% (tax rate) = 1120 yuan

3. Deducted quota:

900 + 1120 = 2020 yuan

4. The tax payer pays 1150 yuan of individual income tax on the
income earned in A country, which is lower than the deducted quota,
therefore, it can be fully deducted and the tax payer shall repay 870 yuan
of tax in China (2020 - 1150).
(2) Deduction of tax paid for the income earned from B country
The payable amount of tax calculated according to the
stipulations of China's Tax Laws on the income gained from interest
in B country, that is the deduction quota:

1000 x 20% (tax rate) = 200 yuan

The actual tax paid by the tax payer in B country exceeds the
deduction quota, therefore, only 200 yuan can be deducted from within the
quota, and no more back duty is required.
(3) Deduction result of tax payment for the income earned from
A and B countries In accordance with the above-mentioned calculation
result, the tax payer shall repay 870 yuan of individual income tax in
China on the income he earns from abroad in the current year, the 50 yuan
which has not been deducted from the tax paid in B country can be
re-deducted from the balance of the deduction quota of the tax levied on
the income gained by the tax payer from the B country within the
subsequent five years.

V. This Circular goes into effect on January 1, 1994.



1994年3月8日