国税发[2005]78号

颁布日期：20050511 　实施日期：20050511 　颁布单位：国家税务总局

　　Guo Shui Fa [2005] No. 78

　　All the bureaus of State taxation¹ and local taxation in all provinces， autonomous² regions， municipalities directly under the Central Government， and cities specifically designated in the state plan， Yang Zhou Taxation Institute， and all departments under the SAT：

　　Chinese government and the government of the Democratic Socialist³ Republic of Sri Lanka signed the agreement on avoiding double taxation and preventing tax evasion⁴ on incomes in Beijing on August 11， 2003. The agreement has been confirmed by both governments by exchanged notes on April 22， 2005 and March 24， 2005， and has now completed the necessary legal procedures for coming into force. In accordance with the stipulations of Article 28 of the agreement， the agreement will come into force on May 22， 2005， and will be implemented⁵ on January 1， 2006. The State Administration of Taxation has distributed the agreement text as “Letter No. 950 [2003] of the State Administration of Taxation” on August 14， 2003. The agreement shall be implemented accordingly.

　　The State Administration of Taxation

　　May 11， 2005