๐ STA Documents
STA interpretation documents related to China's tax treaties and double taxation agreements
Tax Treaties โ STA Interpretation Documents
็จๆถๅๅฎ โ ๆฟ็ญ่งฃ่ฏปๆไปถ
Official interpretation documents published by the State Taxation Administration (STA) on the STA Policy Database regarding tax treaty implementation, non-resident taxpayer treaty benefits, and DTA protocols.
Document Numbering
Chinese government documents follow specific numbering patterns. STA [Year] No.X indicates an STA Announcement. Treaty-related interpretations typically accompany announcements implementing new protocols or revised management measures.
Tax Treaty Interpretations (6 documents)
| Document No.โ | Titleโ | Issuedโผ | Type | Status | Links |
|---|---|---|---|---|---|
| STA 2016 No.91 | HKโMainland DTA 5th Protocol โ Implementation Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบใๅ
ๅฐๅ้ฆๆธฏ็นๅซ่กๆฟๅบๅ
ณไบๅฏนๆๅพ้ฟๅ
ๅ้ๅพ็จๅ้ฒๆญขๅทๆผ็จ็ๅฎๆใ็ฌฌไบ่ฎฎๅฎไนฆ็ๆๆง่ก็ๅ
ฌๅใ็่งฃ่ฏป | 2019.12.31 | Interpretation | In force | |
| STA 2019 No.35 | Non-resident Taxpayer Treaty Benefits โ Management Measures Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบๅๅธใ้ๅฑ
ๆฐ็บณ็จไบบไบซๅๅๅฎๅพ
้็ฎก็ๅๆณใ็ๅ
ฌๅใ็่งฃ่ฏป | 2019.10.14 | Interpretation | In force | |
| STA 2016 No.35 | Use of HK Resident Identity Certificates in Mainland โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบๅจๅ
ๅฐไฝฟ็จ้ฆๆธฏๅฑ
ๆฐ่บซไปฝ่ฏๆๆๅ
ณ้ฎ้ข็ๅ
ฌๅใ็่งฃ่ฏป | 2016.06.06 | Interpretation | In force | |
| STA 2016 No.12 | HKโMainland DTA 4th Protocol โ Implementation Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบใๅ
ๅฐๅ้ฆๆธฏ็นๅซ่กๆฟๅบๅ
ณไบๅฏนๆๅพ้ฟๅ
ๅ้ๅพ็จๅ้ฒๆญขๅทๆผ็จ็ๅฎๆใ็ฌฌๅ่ฎฎๅฎไนฆ็ๆๆง่ก็ๅ
ฌๅใ็่งฃ่ฏป | 2016.03.16 | Interpretation | In force | |
| STA 2013 No.53 | HKโMainland DTA โ Tax Residency Determination Interpretation ๅ
ณไบใๆง่กใๅ
ๅฐๅ้ฆๆธฏ็นๅซ่กๆฟๅบๅ
ณไบๅฏนๆๅพ้ฟๅ
ๅ้ๅพ็จๅ้ฒๆญขๅทๆผ็จ็ๅฎๆใๆๅ
ณๅฑ
ๆฐ่บซไปฝ่ฎคๅฎ้ฎ้ข็ๅ
ฌๅใ็่งฃ่ฏป | 2013.09.18 | Interpretation | In force | |
| STA 2013 No.52 | HKโMainland DTA โ Tax Residency Determination Issues Interpretation ๅ
ณไบใๆง่กๅ
ๅฐๅ้ฆๆธฏ็นๅซ่กๆฟๅบๅ
ณไบๅฏนๆๅพ้ฟๅ
ๅ้ๅพ็จ้ฒๆญขๅทๆผ็จ็ๅฎๆๆๅ
ณๅฑ
ๆฐ่บซไปฝ่ฎคๅฎ้ฎ้ข็ๅ
ฌๅใ็่งฃ่ฏป | 2013.09.13 | Interpretation | In force |
Source: State Taxation Administration โ Policy & Regulation Database (fgk.chinatax.gov.cn)
๐ China Tax Treaties
Complete list of China's double taxation agreements (DTAs) with 111 jurisdictions, tax information exchange agreements (TIEAs), and multilateral tax treaties. Includes English treaty texts, protocols, and MLI synthesised texts.
Tax Administration
็จๆถๅพ็ฎก โ Tax Collection and Administration Law, STA structure, fapiao system
2026 ยฉ Denis Shushin.
Disclaimer: The content presented on this website is intended for informational purposes only and does not constitute legal advice. Laws and regulations may change, and the information provided may not reflect the most current legal developments. We encourage visitors to consult a qualified legal advisor before making any decisions based on this content.