税收协议书范本六篇.docx

税收协议书范本六篇
篇一：关于跨境税收协议书范本
中文：
一、甲方：_______（下称甲方）
地址：_____________
法定代表人：_____________
联系电话：_____________
乙方：_______（下称乙方）
地址：_____________
法定代表人：_____________
联系电话：_____________
鉴此，甲方和乙方根据《中华人民共和国税收协定》的相关规定和条件，就双方居民在两国境内的税收事宜达成如下协议：
第一条 纳税主体
1.1 甲方为中国居民，乙方为_______（国家名称）居民。
1.2 甲方应在中国纳税，乙方应在_______（国家名称）纳税。
第二条 征税范围
2.1 甲方在_______（国家名称）境内取得的收入，按照_______%的所得税率征税。
2.2 乙方在中国境内取得的收入，按照_______%的所得税率征税。
第三条 免征税种类
3.1 乙方在中国境内取得的以下所列收入，免征中国所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
3.2 甲方在_______（国家名称）境内取得的以下所列收入，免征_______%的所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
第四条 税收申报
4.1 双方应遵守各自国家的税收申报规定，按时履行申报义务。
4.2 如有涉及跨境税收的问题，双方应予以协商解决。
第五条 协议期限
5.1 本协议自_______年___月___日起生效，至_______年___月___日终止。
5.2 协议终止前，如双方未提出终止要求，本协议自动延期。
第六条 其他
6.1 本协议未尽事宜，双方可就具体事宜另行协商解决。
6.2 本协议两份具有同等效力，各方各持一份，自_______年___月___日签署生效。
甲方：_____________（盖章）
签字：_____________
日期：_________
乙方：_____________（盖章）
签字：_____________
日期：_________
英文：
Party A: _______ (hereinafter referred to as Party A)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Party B: _______ (hereinafter referred to as Party B)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Therefore, Party A and Party B, in accordance with the relevant provisions and conditions of the "Tax Agreement of the People's Republic of China", reached the following agreement on tax matters of residents of both parties:
Article 1 Taxpaying Subject
1.1 Party A is a Chinese resident, and Party B is a resident of _______ (name of country).
1.2 Party A shall pay taxes in China, and Party B shall pay taxes in _______ (name of country).
Article 2 Taxable Scope
2.1 Income earned by Party A in _______ (name of country) shall be taxed at a rate of _______%.
2.2 Income earned by Party B in China shall be taxed at a rate of _______%.
Article 3 Exempted Tax Types
3.1 The following listed income earned by Party B in China is exempt from Chinese income tax:
a) ____________
b) ____________
3.2 The following listed income earned by Party A in _______ (name of country) is exempt from _______% of income tax:
a) ____________
b) ____________
Article 4 Tax Declaration
4.1 Both parties shall abide by the tax declaration regulations of their respective countries and fulfill their declaration obligations in a timely manner.
4.2 In case of issues related to cross-border taxation, both parties shall consult for a resolution.
Article 5 Agreement Period
5.1 This agreement shall come into effect from _______ (date) and terminate on _______ (date).
5.2 Before the agreement expires, if no termination request is made by both parties, the agreement shall be automatically extended.
Article 6 Others
6.1 Matters not covered by this agreement shall be resolved through separate negotiations between the parties.
6.2 This agreement consists of two copies with equal legal effect, with each party holding one copy, and it shall come into effect from the date of signing on _______ (date).
Party A: _____________ (official seal)
Signature: _____________
Date: _____________
Party B: _____________ (official seal)
Signature: _____________
Date: _____________
篇二：关于双边税收协议书范本
中文：
协议书书号：_____________
双方：_______（下称甲方）
地址：_____________
法定代表人：_____________
联系电话：_____________
_______（下称乙方）
地址：_____________
法定代表人：_____________
联系电话：_____________
鉴此，甲方和乙方根据《双边税收协定》和相关国际税收规定，就双方居民在两国境内的税收事宜达成如下协议：
第一条 纳税主体
1.1 甲方在乙方境内取得的收入，按照_______%的所得税率征税。
1.2 乙方在甲方境内取得的收入，按照_______%的所得税率征税。
第二条 免税范围
2.1 甲方在乙方境内取得的以下所列收入，免征乙方所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
2.2 乙方在甲方境内取得的以下所列收入，免征甲方所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
第三条 税收申报
3.1 双方应主动遵守各自国家的税收申报规定，如实履行申报义务，并配合对方进行信息交换。
3.2 双方应定期就跨境税收问题进行协商和沟通，共同维护两国税收秩序。
第四条 协议执行
4.1 本协议自双方签署后生效，有效期为_______年。
4.2 在协议期间如有变动或争议，双方应友好协商解决，并保持沟通畅通。
第五条 其他条款
5.1 对于本协议未尽事宜，双方可另行协商解决。
5.2 本协议正本一式两份，甲、乙双方各执一份，自_______年___月___日起生效。
甲方：_____________（盖章）
签字：_____________
日期：_________
乙方：_____________（盖章）
签字：_____________
日期：_________
英文：
Agreement No.: ___________
Party A: _______ (hereinafter referred to as Party A)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Party B: _______ (hereinafter referred to as Party B)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Therefore, Party A and Party B, in accordance with the "Bilateral Taxation Treaty" and relevant international tax regulations, reached the following agreement on tax matters of residents of both parties:
Article 1 Taxpaying Subject
1.1 Income earned by Party A in the territory of Party B shall be taxed at a rate of _______%.
1.2 Income earned by Party B in the territory of Party A shall be taxed at a rate of _______%.
Article 2 Exempted Tax Scope
2.1 The following listed income earned by Party A in the territory of Party B is exempt from Party B's income tax:
a) ____________
b) ____________
2.2 The following listed income earned by Party B in the territory of Party A is exempt from Party A's income tax:
a) ____________
b) ____________
Article 3 Tax Declaration
3.1 Both parties shall proactively adhere to the tax declaration regulations of their respective countries, truthfully fulfill their declaration obligations, and cooperate in exchanging information with each other.
3.2 Both parties shall regularly negotiate and communicate on cross-border tax issues to jointly maintain the tax order of both countries.
Article 4 Agreement Implementation
4.1 This agreement shall come into effect after signed by both parties and shall be valid for _______ years.
4.2 In case of changes or disputes during the agreement period, both parties shall friendly negotiate for a resolution and maintain smooth communication.
Article 5 Other Clauses
5.1 For matters not covered by this agreement, both parties may negotiate separately for a resolution.
5.2 This agreement consists of two original copies, with Party A and Party B holding one copy each, and shall come into effect from _______ (date).
Party A: _____________ (official seal)
Signature: _____________
Date: _____________
Party B: _____________ (official seal)
Signature: _____________
Date: _____________
篇三：关于税收互惠协定范本
中文：
双方：_______（下称甲方）
地址：_____________
法定代表人：_____________
联系电话：_____________
_______（下称乙方）
地址：_____________
法定代表人：_____________
联系电话：_____________
鉴此，甲方和乙方根据《税收互惠协定》的相关规定，就双方居民在两国境内的税收事宜达成如下协议：
第一条 纳税主体
1.1 甲方和乙方均为各自国家的居民，在对方国家境内取得的收入，应按照相应法律的规定缴纳所得税。
第二条 免税范围
2.1 甲方在乙方境内取得以下所列收入，免征乙方所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
2.2 乙方在甲方境内取得以下所列收入，免征甲方所得税：
a) 　　　　　　　　　　　　　　　　　　
b) 　　　　　　　　　　　　　　　　　　
第三条 税收申报
3.1 双方应按照各自国家的税收申报规定履行纳税申报义务，并互相协助对方进行信息沟通和交流。
第四条 协议生效
4.1 本协议自双方签署生效，有效期为_______年。
4.2 如本协议失效前未提出终止要求，协议自动延期。
第五条 协议终止
5.1 如双方一方提出终止本协议的要求，应提前____个月书面通知对方，协议自通知日期起终止。
签署单位：__________（盖章）
签字：__________
日期：__________
签署单位：__________（盖章）
签字：__________
日期：__________
英文：
Party A: _______ (hereinafter referred to as Party A)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Party B: _______ (hereinafter referred to as Party B)
Address: _____________
Legal Representative: _____________
Contact number: _____________
Therefore, Party A and Party B, in accordance with the relevant provisions of the "Tax Reciprocity Agreement", reached the following agreement on tax matters of residents of both parties:
Article 1 Taxpaying Subject
1.1 Both Party A and Party B are residents of their respective countries and shall pay income tax in the territory of the other party in accordance with the relevant laws.
Article 2 Exempted Tax Scope
2.1 The following listed income earned by Party A in the territory of Party B is exempt from Party B's income tax:
a) ____________
b) ____________
2.2 The following listed income earned by Party B in the territory of Party A is exempt from Party A's income tax:
a) ____________
b) ____________
Article 3 Tax Declaration
3.1 Both parties shall fulfill tax declaration obligations in accordance with the tax regulations of their respective countries, and shall assist each other in information communication and exchange.
Article 4 Agreement Effective
4.1 This agreement shall come into effect upon signature by both parties and shall be valid for _______ years.
4.2 If no termination request is made before this agreement expires, it shall be automatically extended.
Article 5 Agreement Termination
5.1 If either party requests to terminate this agreement, a written notice shall be served to the other party ______ months in advance, and the agreement shall terminate from the date of notification.
Signed by: __________ (official seal)
Signature: __________
Date: __________
Signed by: __________ (official seal)
Signature: __________
Date: __________
篇四：关于税收减免协议书范本
中文：
双方：_______（下称甲方）
地址：_____________
法定代表人：_____________
联系电话：_____________
_______（下称乙方）
地址：_____________
法定代表人：_____________
联系电话：_____________
鉴此，甲方和乙方根据《税收减免协定》的相关规定，就双方居民在两国境内的税收减免事宜达成如下协议：
第一条 纳税主体
1.1 甲方和乙方均为各自国家的居民，在对方国家境内取得的收入，应按照相应法律的规定缴纳所得税。
第二条 免税范围
2.1 甲方在乙方境内取得以下所列收入，减免乙方相应所得税的_______%：
a)