大陆与香港税收协定

大陆与香港税收协定（英文版）发布人：于科查看此用户所有文章发布日期：09年08月11日阅读次数：1052新闻 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 ：ArrangementbetweentheMainlandofChinaandtheHKSARfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionINCOMEFROMPERSONALSERVICESInlandRevenueDepartmentHongKongSpecialAdministrativeRegionofthePeople’sRepublicofChina1IntroductionThispamphletisapplicable“ArrangemtotheentbetweentheMainlandofChinaandtheHongKongSpecialAdministrativeRegionfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionwithrespecttoTaxeson”Income(“theComprehensiveArrangement”)signedon21August2006andprovidesabriefexplanationofhowtheComprehensiveArrangementappliestothetaxationofincomefrompersonalservices.InHongKong,theComprehensiveArrangementappliestoincomederivedinanyyearofassessmentcommencingonorafter1April2007;andintheMainland,inanyyearcommencingonorafter1January2007.TheComprehensiveArrangementperformsthefunctionofallocatingtaxingrightsoverincomebetweenHongKongandtheMainland.BothSideswillstillrefertotheirrespectivedomestictaxationlegislationtodecidewhetherandhowtoexercisesuchrights.AdditionalPamphlets•CertificationofResidentStatusProvidesinformationonthedefinitionofHongKongandMainlandresidentsundertheComprehensiveArrangementandhowtoverifytheirresidentstatus.•BusinessProfits,IncomefromImmovableProperty,IncomefromInvestmentandGainsfromAlienationofPropertyProvidesinformationonhowtheComprehensiveArrangementappliestothetaxationofbusinessprofits,incomefromimmovableproperty,incomefrominvestment(dividends,interestandroyalties)andgainsfromalienationofproperty.INCOMEFROMEMPLOYMENTMainlandresidentscomingtoworkinHongKong1.RemunerationderivedbyaresidentoftheMainlandfromanemploymentexercisedinHongKongischargeabletoSalariesTaxinHongKong.However,theMainlandresidentwillbeexemptfromSalariesTaxifallthefollowingthreeconditionsaresatisfied:2(a)heispresentinHongKongforaperiodorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendingintheyearofassessmentconcerned(pleaserefertoparagraphs15to18belowfordetailsofthe“Presentfornotexceeding”183daysexemptioncondition);(b)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresidentofHongKong;and(c)theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasinHongKong.2.WhereaMainlandresidentrendersemploymentservicesinHongKongbutdoesnotmeetanyoftheconditionsmentionedinparagraphs1(a)to1(c)above(e.g.hisremunerationispaidbyaHongKongemployer),hewillstillbeexemptunderHongKongtaxationlawfromSalariesTaxifhisvisittoHongKongintheyearofassessmentconcerneddoesnotexceedatotalof60days.HongKongresidentsworkingacrosstheMainlandborderTaxliabilitiesinHongKong3.TheincomederivedbyaresidentofHongKongfromhisHongKongemploymentwillbewhollychargeabletoHongKongSalariesTaxirrespectiveofwhetherithasbeenpaidbytheHongKongemployeroraMainlandestablishment,eventhoughpartofhisdutiesareperformedintheMainland.However,iftheHongKongresidenthaspaidIndividualIncomeTaxinrespectoftheincomeattributabletoservicesrenderedbyhimintheMainland,hemayapplyfortaxexemptionforthatpartoftheincomeundersection8(1A)(c)oftheInlandRevenue“theOrdinance(Ordinance”),orforataxcreditundertheprovisionsofArticle21oftheComprehensiveArrangement.Applicationmaybemadeonhistaxreturnfortheyearofassessmentconcerned,andsupportedwithevidenceoftheMainlandtaxpayment.Ingeneral,taxexemptionprovidesgreatertaxreliefthanthatprovidedbytaxcredit.AHongKongresidentwhohasdeclaredandpaidSalariesTaxonhisemploymentincome,andwhohassubsequentlypaidIndividualIncomeTaxonallorpartofhisemploymentincomeintheMainlandbecausehehasrenderedservicesthere,canapply,undersection70AoftheOrdinance,tohavehisassessmentrevisedinaccordancewiththeprovisionsofsection8(1A)(c).34.TheincomederivedbyaHongKongresidentfromhisnon-HongKongemploymentwillbeassessedunderSalariesTaxaccordingtothenumberofdaysinHongKongirrespectiveofwhetherithasbeenpaidbyanoverseasemployeroraMainlandestablishment,providedthathisvisit(s)toHongKongexceed60daysandduringwhichherendersservices.5.IfaHongKongresidentrendersservicesinHongKong,buthistripstoHongKongonlyconstitute“visits”notexceedingatotalof60daysduringtheyearofassessment,heisnotchargeabletoSalariesTaxinHongKong.WhetherthenatureofatripmadebyaHongKong“visitresident”oisarnotdependsonthecircumstancesofeachcase.Ingeneral,ifapersonhasaworkbaseintheMainlandandisrequiredtorenderservicesthereasapermanentemployee,the’personsoccasionalreturntoHongKongwillbe“visitrecognized”.asa6.IfaHongKongresidentreturnstoHongKongforover60daysinayearofassessment,e.g.170days,andrendersserviceswhilstinHongKong,suchasattendingconferencesandreportingworkprogress,hewillbesubjecttoSalariesTaxinHongKongaccordingtoparagraphs3or4above.TaxliabilitiesintheMainland7.RemunerationderivedbyaHongKongresidentfromanemploymentexercisedintheMainlandischargeabletoIndividualIncomeTaxintheMainland.However,theHongKongresidentwillbeexemptfromMainlandtaxifallthefollowingthreeconditionsaresatisfied:(a)heispresentintheMainlandforaperiodorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendinginthetaxableperiodconcerned(pleaserefertoparagraphs15to18belowfordetailsofthe“Presentfornotexceeding”183daysexemptioncondition);(b)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresidentoftheMainland;and(c)theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasintheMainland.48.If,underhisemployment,aHongKongresidentrendersservicesbothintheMainlandandinHongKong,andhisaggregateperiodsofstayintheMainlanddonotexceed183days,incomepaidorbornebytheMainlandestablishmentwillbechargeabletoIndividualIncomeTax.Taxwillbecalculatedonthechargeableincomeandthenapportionedontimebasis.Incomepaidbyanoverseasemployer(includingHongKongemployer)isnotchargeable.9.If,underhisemployment,aHongKongresidentrendersservicesbothintheMainlandandinHongKong,andhisaggregateperiodsofstayintheMainlandexceed183days,thetotalincomereceivedfromtheMainlandestablishmentandtheoverseasemployer(includingHongKongemployer)willbechargeabletoIndividualIncomeTax.Taxwillbecalculatedonthetotalincomeandthenapportionedontimebasis.Countingofdaysofstayforcalculatingtaxliabilities10.Fortaxcomputationpurposes,theaggregateperiodsofstayinataxableyearistheaggregateofthedaysineachperiodofstaywherethenumberofdaysiscountedundertherule“daysofofthephysicalpresenceminus”.oneday11.TheMainlandandHongKongaregeographicallysoclosetoeachotherthatataxpayermaytravelbetweentheMainlandandHongKongonaparticulardayandprovideservicesinbothSides.Assuch,itisnotappropriatetoapplytheruleofthe“daysofphysicalpresence”.minusonedayHowever,seriousdoubletaxationcouldoccurifbothSidesapplytheruleof“daysofphysical”.Topresenceaddresssuchcases,theStateAdministrationofTaxationandtheHongKongInlandRevenueDepartmenthavereachedconsensus.IfataxpayertravelsbetweentheMainlandandHongKongonaparticulardayandprovidesservicesinbothSides,hewouldbecountedaspresentintheMainlandforhalfadayandinHongKongforhalfaday.However,ifheonlyprovidesserviceseitherintheMainlandorHongKongonthatday,hewouldbecountedashavingbeenpresentforonedayintheMainlandorHongKong,asthecasemaybe.Examples12.Thefollowingexamplesillustratethetaxingprinciplesmentionedinparagraphs3to9above.5Example1Mr.Lee,aHongKongresidentemployedbyaHongKongcompany,wasassignedtobethemanageroftheenterpriseinvestedbyhisemployerintheMainland.Hismonthlysalarywas$30,000,ofwhich$10,000waspaidorbornebytheMainlandenterprise.ApartfromreturningtoHongKongonholidays,hewasrequiredtorenderservicesinHongKong.HestayedintheMainlandforanaggregateof250days.HongKong:AshehadaHongKongemploymentandrenderedservicesinHongKong,hissalary,$30,000amonth,wasfullyassessableinHongKong.However,ashehadtopayMainlandIndividualIncomeTaxontheincomeattributabletoservicesrenderedintheMainland,hecouldapplyforexemptionfromHongKongSalariesTaxonthatpartoftheincomeorclaimataxcredit.SuchanapplicationwouldbemadeonhisHongKongtaxreturn,bycompletingtherelevantsectionandsubmittingtheevidenceofpaymentoftheMainlandtax.Mainland:AshewasrequiredtoprovideservicesbothintheMainlandandinHongKongunderhisemploymentandhestayedintheMainlandforover183days,hisentiresalarywaschargeabletoIndividualIncomeTax,butsubjecttoadjustmenttoreflecttheservicesrenderedoutsidetheMainland.InordertocomputehisMainlandtaxliability,heshouldfirstadduphissalarypaymentsinbothSidesashistotaltaxablesalary,calculatethetaxthereon,andapportionthetaxbytimebasistoarriveatthetaxpayable.Example2Mr.Cheung,aHongKongresidentemployedbyaHongKongcompanyasMarketingManager(China-HongKongTrade).HewasrequiredtoprovideservicesbothintheMainlandandinHongKong.Hismonthlysalarywas$30,000,ofwhich$10,000waspaidorbornebyaMainlandentity.HestayedintheMainlandforanaggregateof100days.HongKong:SameasExample1Mainland:AshewasrequiredtoprovideservicesbothintheMainlandandinHongKongbutstayedintheMainlandfornotmorethan183days,onlythatpartofhissalarypaidorbornebytheMainlandentitywaschargeabletoIndividualIncomeTax.Taxwouldbecalculatedonthechargeable6incomeandthenapportionedontimebasis.ThatpartofthesalarypaidbytheHongKongemployerwasnotchargeabletoIndividualIncomeTax.Example3Mr.Wong,aHongKongresidentemployedbyaHongKongcompany,wasresponsibletomanagethecompanyinHongKongandthefactoryintheMainland.Everyday,hehadtotravelbetweentheMainlandandHongKongandprovideservicesinbothSides.Hismonthlysalarywas$30,000,ofwhich$10,000waspaidorbornebytheMainlandentity.HongKong:SameasExample1Mainland:AshewasrequiredtoprovideservicesbothintheMainlandandinHongKongandhestayedintheMainlandforover183days,boththeMainlandandHongKongsalarieswerechargeabletoIndividualIncomeTax.HeshouldfirstadduphissalarypaymentsinbothSidesashistotaltaxableincome,calculatethetaxthereon,andapportionthetaxbytimebasistoarriveatthetaxpayable(generallytheMainlandtaxauthoritywilladopta“half-day”forruleanydatewhereservicesarerenderedbothintheMainlandandinHongKong).HongKongresidentsrenderingservicesintheMainlandonlyTaxliabilitiesinHongKong13.IrrespectiveofwhetheraHongKongresidentisunderaHongKongemploymentoranon-HongKongemployment,ifthedutiesareperformedintheMainlandonly(i.e.noservicesarerenderedinHongKong),theincomederivedfromtheemploymentwillbewhollyexemptfromHongKongSalariesTax(unlesstheindividualisacivilservant,oracrewmemberofashiporanaircraft).TaxliabilitiesintheMainland14.If,underhisemployment(HongKongornon-HongKong),aHongKongresidentrendersservicesintheMainlandonly(i.e.servicesarenotrenderedwhilstinHongKong),allhisincomefromthatemploymentwillberegardedasattributableto7servicesrenderedintheMainland.SuchincomeiswhollychargeabletoMainlandtax,irrespectiveofwhetheritispaidbyaMainlandestablishmentoranoverseasemployer(includingaHongKongemployer)unlesshesatisfiesallthethreeconditionsmentionedinparagraph7above.(Pleaserefertoparagraphs22and23forthespecificprovisionsforHongKongcivilservants.)Example4Mr.Chan,aHongKongresidentemployedbyaHongKongcompany,wasassignedtohisemployer’sMainlandfactorytodoqualitycontrolwork.Hismonthlysalarywas$30,000.HedidnotrenderanyservicesinHongKong.HeonlyreturnedtoHongKongtospendhisleaveandonSundaysandpublicholidays.HestayedintheMainlandforanaggregateof250days.HongKong:AshedidnotprovideanyserviceinHongKong,allhisincomewasexemptfromSalariesTaxinHongKong.Mainland:AshewasrequiredtoperformdutiesintheMainlandonlyandstayedintheMainlandforover183days,hissalaryof$30,000amonthwaschargeabletoMainlandtaxinfull.“Presentfornotexceeding”exempt183daysioncondition15.WhereanemploymentisexercisedbyaresidentofOneSideintheOtherSide,oneoftheconditionsfortaxexemptionissatisfiedonlywhenheispresentintheOtherSideforaperiodorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendinginthetaxableperiodconcerned.“Any12-monthperiodcommencingorendinginthetaxableperiodconcerned”denotestwoconcepts,namely,thatthenumberofdaysofpresencemaystraddleover2years,i.e.thedaysofpresencecanbecalculatedcontinuouslyorintheaggregateirrespectiveoftheyear;andthatafloatingcalculationmethodmaybeadopted.The12-monthperiodcancommenceorendonanydaywithinthetaxableperiodconcerned.ThetaxableperiodintheMainlandisthecalendaryear,whereasthetaxableperiod(i.e.theyearofassessment)inHongKongistheperiodfrom1Aprilto31Marchofthenextyear.816.Taketheyearofassessment2008/09asanexample,thetimeperiodthatshouldbetakenintoaccount,basedonthetwoconceptsmentionedabove,isbetween2April2007and30March2010.IfaMainlandresidentisnotpresentinHongKongformorethan183daysinany12-monthperiodinthetimeperiodidentifiedabove,hehasmet“presentthefornotexceeding183days”exemptionconditionfortheyearofassessment2008/09.However,iftheMainlandresidentispresentinHongKongformorethan183daysinany12-monthperiodinthetimeperiodidentifiedabove,remunerationderivedbyhiminrespectoftheemploymentexercisedinHongKongischargeabletoHongKongSalariesTaxfortheyearofassessment2008/09.17.IntheyearwhentheComprehensiveArrangementbecameeffective(theyear2007fortheMainlandandtheyearofassessment2007/08forHongKong),theMainlandadopts1January2007asthecommencementdateforthepurposesofascertainingthenumberofdaysaHongKongresidentispresentintheMainland;whilstHongKongadopts1April2007asthecommencementdateforthepurposesofascertainingthenumberofdaysaMainlandresidentispresentinHongKong.Inotherwords,inthefirstyearoftheapplicationoftheComprehensiveArrangement,theMainlandregardsany12-monthperiodtobeany12-monthperiodcommencingintheperiodfrom1January2007to31December2007;andHongKongregardsany12-monthperiodtobeany12-monthperiodcommencingintheperiodfrom1April2007to31March2008.18.“Thedaysofphysical”methodpresenceisadoptedindecidingwhetheraresidentispresentintheOtherSideforaperiodorperiodsexceeding183days.Underthismethod,thedayofarrivalordepartureandeachdayintheperiodduringwhichhestaysintheOtherSide,howeverbriefandforwhateverreasons,willbecountedasonedayrespectively.DIRECTORS’FEESTaxationof’DirectorsFees19.Directors’feesandothersimilarpaymentsreceivedbyaHongKongresidentoraMainlandresidentinhiscapacityasadirectorofacompanyistaxedintheSideofwhichthecompanyisaresident,irrespectiveoftheperiodofhisstayineitherSideortheplacewheretheservicesareactuallyrendered.Therefore,’feesdirectors9derivedbyaHongKongresidentinhiscapacityasadirectorofaMainlandcompanywillallbesubjecttotheIndividualIncomeTaxintheMainland.Likewise,directors’feesderivedbyaMainlandresidentinhiscapacityasadirectorofaHongKongcompanywillallbesubjecttoSalariesTaxinHong“DirectorsKong.’feesandothersimilar”includepaymentsbenefitsinkind(suchasshareoptions,theuseofaresidenceorcar,healthorlifeinsurancecoverageandclubmemberships).“Directors’feesandothersimilarpayments”donotincludewages,salariesandotherremunerationspaidtoadirectoronaccountofhisotherfunctionswiththecompany(e.g.asanemployeeorconsultant).Suchwages,salariesandotherremunerationswillbedealtwithinaccordancewiththeprovisionsforincomefromemploymentorbusinessprofits,whicheverisapplicable.ARTISTESANDSPORTSPERSONSTaxationofArtistesandSportspersons20.Separateprovisionsapplytoincomederivedbyartistesandsportspersons.AHongKongresidentartisteorsportspersonwhoperformsactivitiesintheMainlandwillbesubjecttoIndividualIncomeTaxonincomederivedfromtheseactivities.Similarly,incomederivedfromtheperformanceofactivitiesinHongKongbyanartisteorasportspersonwhoisaMainlandresidentwillbechargeabletoProfitsTaxinHongKong.Theincomesubjecttotaxmayaccruetotheartisteorsportsperson,ortoanyotherperson,suchasacompanyoranenterprise.PENSIONSTaxationofPensions21.PensionsandothersimilarpaymentsmadeunderapublicschemewhichispartofthesocialsecuritysystemimplementedintheMainlandshallbetaxableonlyintheMainland;whilstpensionsandothersimilarpaymentsmade“recognizedunderaretirement”inschemeHongKongshallbetaxableonlyinHongKong.InHongKong,“recognizedaretirement”meanschemesa“recognizedoccupationalretirement”andscheme“mandatoryaprovidentfund”scheme.The“termpensions10andothersimilar”includesremunerationannuitiespaidinrespectofpastemployment,lumpsumpaymentsinlieuofpensionsreceivedatthetimeoforafterleavingservices,sumsreceivedbywayofcommutationofpensionsandpensionsreceivedbywidowsandorphans.However,thisprovisiondoesnotapplytoalumpsumpaymentmadeuponcessationofanemploymentorterminationofacontract.Suchapaymentfallswithinthemeaningofincomefromemploymentandthereforewillbetaxedinaccordancewiththeprovisionsapplicabletoincomefromemployment.GOVERNMENTSERVICETaxationofremunerationinrespectofGovernmentService22.RemunerationandpensionspaidbytheGovernmentofOneSidetoanindividual(otherthananindividualwhoisaresidentoftheOtherSideandrendersservicesinthatOtherSide)inrespectofservicesrenderedtothatGovernment,inthedischargeofgovernmentfunctionsshallbetaxableonlyinthatSide.23.Forexample,theincomeofaHongKongresidentemployedbytheHongKongGovernmenttoworkinitsofficeinBeijingshallbetaxableonlyinHongKong.Ontheotherhand,theincomeofaMainlandresidentemployedbytheHongKongGovernmenttoworkintheBeijingofficeshallbetaxableonlyintheMainland.TheincomeofaMainlandresidentemployedbytheCentral’sGovernmentPeopletoworkintheHongKongofficeshallbetaxableonlyintheMainland.IfaHongKongresidentisemployedbytheCentralPeople’sGovernmenttoworkintheHongKongoffice,hisincomeshallbetaxableonlyinHongKong.STUDENTSTaxationofStudents24.TheComprehensiveArrangementgiveslimitedtaxexemptiontostudentssoastoassistandnurturetalentsaswellastotakecareof’studentslivingexpenses.Payments(includingtuitionfees,studentgrantsandscholarships)receivedbya11MainlandstudentwhocomestoHongKongforthepurposeofhiseducationshallnotbetaxedinHongKong,providedthatsuchpaymentsarisefromsourcesoutsideHongKong.Likewise,payments(includingtuitionfees,studentgrantsandscholarships)receivedbyaHongKongstudentwhostaysintheMainlandforthepurposeofhiseducationshallnotbetaxedintheMainland,providedthatsuchpaymentsarisefromsourcesoutsideMainland.AdditionalInformationAvailableFormoredetailedinformation,pleaserefertoDepartmentalInterpretation&PracticeNoteNo.44,whichisavailableatthewebsiteoftheDepartment:“www.ird.gov.hk”.Forfurtherenquiries,pleasecalltheDepartmenton25942800.PAM72(e)(Thecontentofthispamphletisforguidanceonly)June2007中国内地和香港特别行政区关于对所得避免双重征税的安排时间:2009年03月12日来源:不详作者:佚名浏览次数:中华人民共和国香港特别行政区税务局税务条例释义及执行指引中国内地和香港特别行政区关于对所得避免双重征税的安排本指引载有一般性的参考资料，以解释中国内地与香港特别行政区所达成有关对所得避免双重征税的安排。指引本身并无法律约束力，亦不会影响任何人士向税务局局长、税务上诉委员会或法院提出反对或上诉的权利。税务局局长黄可生目录引言避免双重征税的安排安排与税务条例的关系执行日期第一条常设机构及其营业利润常设机构概念建筑工地、建筑、装配或安装工程企业提供劳务从事准备性或辅助性活动场所营业代理人营业利润的含义第二条海运、空运和陆运海运空运陆运第三条个人劳务独立个人劳务非独立个人劳务其他个人劳务第四条消除双重征税方法第五条协商第六条适用人和税种的范围人的范围“个人”居民“公司”居民“团体”居民居民身份认证税种的范围第七条一般定义“人”一语的解释“公司”一语的解释“一方企业”和“另一方企业”结语附件：安排指明（与中国内地订立的关于对所得避免双重征税的安排）令附录一：居民 证明 住所证明下载场所使用证明下载诊断证明下载住所证明下载爱问住所证明下载爱问 书 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf 申请表--（个人）附录二：居民证明书申请表-（公司或其他团体）附录三：香港特别行政区永久性税务居民身份证明书（个人）附录四：香港特别行政区临时税务居民身分证明书（个人）附录五：香港特别行政区居民身份证明书（公司或其他团体）中国内地和香港特别行政区关于对所得避免双重征税的安排引言1.《中华人民共和国香港特别行政区基本法》第一百零八条订明，香港特别行政区（以下简称“香港”）实行独立的税收 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 。近年来，中国内地（以下简称“内地”）与香港之间的活动不断增加，香港的商界在内地营商时，不时会遇到内地及香港两地税务上的问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 。基于两地税制上的差异，在某些范畴内导致双重征税。为此内地和香港政府就两地避免双重征税问题进行了磋商。随后，双方就有关《中国内地和香港特别行政区关于对所得避免双重征税的安排》（以下简称“本安排”）内所涵盖的项目达成一致意见，双方代表并在1998年2月11日签署备忘录及附后的安排。避免双重征税的安排2.为使本安排生效，根据《税务条例》（第112•章）（以下简称“税务条例”）第49条规定，行政长官会同行政会议已于1998年2月24日藉1998年第126号法律公告宣布作出了《安排指明（与中国内地订立的关于对所得避免双重征税的安排）令》（以下简称“命令”）[见附件]。该命令的第1条宣布已与内地订立避免双重征税安排；第2条指明该安排载列于内地国家税务总局与香港特别行政区库务局签订的备忘录内。该备忘录及该安排的详细条文载列于命令附表之内。3.本安排旨在对两地的征税管辖权作出合理的割分，以避免对同一项收入在两地被重复征税。本安排的条款基本上参考了经济合作与发展组织（简称OECD）和联合国的税收协定范本，加以适当调整以切合内地及香港的需要。参考OECD和联合国的范本是因为国际性范本总结了世界各国处理相互税收关系的经验，而且范本条文亦在国际上有认知，亦为处理跨国公司税务的专业人士所熟识，所以参照两种范本然后拟订的安排在施行上可望有具体和适切的功效。4.本安排是根据税务条例第49条宣布施行的，应视为税务条例整体的一部分，并且具有相等的法律效力。因此，本安排与税务条例（包括附属法例）之间是彼此联系，相互补充。在本安排所涵盖的范围和项目之内，本安排具有划分税收管辖权的功能，但税收管辖权在具体划分之后，双方仍须根据各自的基本税收法律，处理在课征上产生的问题，例如判定某项所得是否征税、计算应课税额及税款等。解决上述具体的问题后，才能确保本安排能够准确而有效地实行。对于本安排未有提述的项目，仍然按照双方的法律和规章处理。5.在处理本安排与税务条例不一致的问题时，本安排应处于优先地位，以不违反本安排的规定为准。在本安排所包括的项目之内，凡税务条例规定的征税条件，待遇或负担超出了本安排规定的，即应按本安排执行。反之，倘若税务条例规定的征税条件，待遇或负担低于安排所规定的，在一般情况下，仍按税务条例的规定处理。6.本安排生效之后，亦不应影响香港原有税务上的优惠。如本港厂商与内地机构签订合约进行来料加工，根据税务条例释义及执行指引第21号（1998修订版）第13至19段的说明，本港厂商的整体利润的50%可被视为源自境外的利润，在香港获豁免缴纳利得税，按50：50的比例来划分利润源自本港和境外的办法仍然适用于香港。按本安排，严格来说来料加工的工厂可被视为香港企业在内地设在机构、场所，是负有纳税义务的。但据悉内地现时未有打算改变对来料加工作业征税的方式。执行日期7.双方各自完成必要的批准程序后，须互相以书面通知。最后一方发出通知之日为1998年4月10日，本安排随即生效。本安排在内地适用于1998年7月1日或以后取得的所得；而在香港则适用于1998年4月1日或以后开始的课税年度中取得的所得。因内地是以历年为纳税年度，而香港则以任何一年自4月1日起计的十二个月期间为一个课税年度。为了配合两地的法律，所以本安排在两地须要在不同的日期开始执行。虽然两地的执行日期相距三个月，但并不会因此构成衔接上的问题。因为香港已于1998年4月1日开始实施本安排，香港居民在4月1日至6月30日从内地取得的所得已缴纳的内地税款，可根据本安排的第四条消除双重征税方法获得税收抵免。8.香港企业可以采用课税年度终结日，即3月31日，或者课税年度内的任何一日