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Announcement on Further Improving Tax Agreements’ Provisions for Teachers and Researchers and Implementing Relevant Regulations

Document No.:

Taxes:Administration of Tax Levy & Collection,Educational Surcharge

Date of Promulgation:2016-12-29

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-12-29



Some agreements or arrangements signed by China and foreign countries on avoidance of double taxation (hereinafter collectively referred to as “taxation agreements”) have provisions for teachers and researchers. Based on the provisions, teachers and researchers of one contracting party, who teach, give lectures or carry out scientific research in the other contracting party’s universities, institutes, schools or other educational institutions acknowledged by its government, shall enjoy tax-free status within the time limit prescribed by taxation agreements in the other contracting country for their income derived from the aforementioned activities, if they satisfy the requirements of taxation agreements. Announcement on further improving taxation agreements’ provisions for teachers and researchers and on implementing relevant regulations are hereby announced as follows:
I. “Universities, institutes, schools or other educational institutions acknowledged by the government” mentioned by the provision of taxation agreements refer to schools providing pre-primary, primary, secondary, higher and special education, including kindergartens, primary schools, primary schools for adults, junior high schools, vocational junior high schools, senior high schools, senior high schools for adults, specialized secondary schools, specialized secondary schools for adults, vocational high schools, technical schools, special education schools, schools for children of foreign personnel, colleges and universities, higher vocational colleges (junior colleges) and colleges and universities for adults. Training institutions do not belong to schools.

II. Non-resident taxpayers, who need to enjoy the agreement treatment of this provision, shall, according to the Announcement of the State Administration of Taxation on Issuing the “Administrative Measures for Non-Resident Taxpayers’ Enjoyment of the Taxation Agreement Treatment” (Announcement No. 60 of the State Administration of Taxation in 2015, hereinafter referred to as “No. 60 Announcement” for short), submit materials as prescribed by the No. 60 Announcement to in-charge taxation authorities, including duplicated copies of the valid Foreign Experts Certificate, Employment Permit for Foreigners or Work License for Foreigners.
III. The announcement shall be implemented from the date of issuance. Items, which have not been handled yet before the implementation of the announcement, shall be applicable to the announcement. Article I of the Circular of the State Administration of Taxation on Clarifying the Applicable Scope ofProvisions for Teachers and Researchers of Taxation Agreements Signed between China and Foreign Countries (Guo Shui Han[1999] No. 37) and the Circular of the State Administration of Taxation on Implementing Teachers Provisions of Taxation Agreements (Guo Shui Fa[1994] No. 153) shall be simultaneously nullified.

The announcement is hereby given.



The State Administration of Taxation

December 29th, 2016


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