| ¡¡¡¡
The foreign affairs branch,
¡¡¡¡Now we transmit the Notice on the execution of mutual exemption of international aviation transportation income tax between China and Holland released by State Administration of Taxation(Guoshuihan ¡²2005¡³20) to you. Please put it into force.
¡¡¡¡Attachment
¡¡¡¡Feb 6, 2005
Guoshuihan ¡²2005¡³20
¡¡¡¡Notice on the execution of mutual exemption of international aviation transportation income tax between China and Holland released by State Administration of Taxation
¡¡¡¡State and Local taxation bureaus of provinces, autonomous regions, municipalities and cities directly under state planning and Yangzhou Taxation Study College
¡¡¡¡The exchanged letters on the exemption of international aviation transportation income tax between State Administration of Taxation and Holland taxation authority have been signed by Karl Fanwosterm, Charge d'affaires with Embassy of Kingdom of Netherlands in China and Mr. Xie Xuren, Director General of State Administration of Taxation on behalf of respective government respectively on Dec 14 2004 and Dec 21 2004. The exchanged letters come into force since Dec 21, 2004. Now we print and distribute the letters to you. Please put it into force.
¡¡¡¡Attachment: Exchanged letters between Karl Fanwosterm, charge d'affaires with Holland embassy in China and Mr. Xie Xuren, Director General of State Administration of Taxation
¡¡¡¡ Jan 10, 2005
¡¡¡¡Director General of State Administration of Taxation
Dear Mr. Xie Xuren,
¡¡¡¡ I honorably mention the exemption on taxation of international transportation income of aviation transportation enterprises between China and Holland, and suggest the following arrangements on behalf of government of the Kingdom of Netherlands:
¡¡¡¡The income, profit and benefit of an aviation transportation enterprise of one nation acquired by international transportation businesses in another nation shall be exempted of any tax by that nation.
¡¡¡¡ I honorably suggest that this letter and the responding letter that you representing your government confirming the above-mentioned suggestion together construct an agreement between the Kingdom of Netherlands and the People¡¯s Republic of China, which comes into force since the day you rewrite the responding letter.
¡¡¡¡ At the same time I also honorably suggest that either party, including the government of Kingdom of Netherlands and the government of P.R. China may at any time inform the other party about their decision to terminate this agreement through diplomatic channels. Except that the governments of the two nations otherwise withdraw the notice before the termination date, this agreement would terminate 6 months after the other party receives the notice.
¡¡¡¡ I hope to take this opportunity to show my honor to you.
¡¡¡¡Karl Fanwosterm
¡¡¡¡Charge d'affaires with Embassy of Kingdom of Netherlands in China
¡¡¡¡ Dec 14, 2004
¡¡¡¡Charge d'affaires with Embassy of Kingdom of Netherlands in China,Karl Fanwosterm
¡¡¡¡Dear Sir,
¡¡¡¡I hereby confirm the reception of your letter(EA£¯OSÒ»457£¯04) on Dec 14, 2004, with following contents:
¡¡¡¡ I honorably mention the exemption on taxation of international transportation income of aviation transportation enterprises between China and Holland, and suggest the following arrangements on behalf of government of the Kingdom of Netherlands:
¡¡¡¡The income, profit and benefit of an aviation transportation enterprise of one nation acquired by international transportation businesses in another nation shall be exempted of any tax by that nation.
I honorably suggest that this letter and the responding letter that you representing your government confirming the above-mentioned suggestion together construct an agreement between the Kingdom of Netherlands and the People¡¯s Republic of China, which comes into force since the day you rewrite the responding letter.
¡¡¡¡At the same time I also honorably suggest that either party, including the government of Kingdom of Netherlands and the government of P.R. China may at any time inform the other party about their decision to terminate this agreement through diplomatic channels. Except that the governments of the two nations ¡¡¡¡otherwise withdraw the notice before the terminational date, this agreement would terminate 6 months after the other party receives the notice.
¡¡¡¡I hope to take this opportunity to show my honor to you.
|