Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements

关于执行税收协定特许权使用费条款有关问题的通知

The Circular clarifies the amounts or remuneration that shall not be treated as royalties but rather as income derived from service activities.

(Issued by the State Administration of Taxation on September 14 2009 and effective as of October 1 2009.)

(国家税务总局于二零零九年九月十四日发布，自二零零九年十月一日起执行。)

Guo Shui Han [2009] No.507

国税函 [2009] 507号

各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院：

Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and Yangzhou Tax Institute:

根据中华人民共和国政府对外签署的避免双重征税协定（含内地与香港、澳门特别行政区签署的税收安排，以下统称税收协定）的有关规定，现就执行税收协定特许权使用费条款的有关问题通知如下：

一、凡税收协定特许权使用费定义中明确包括使用工业、商业、科学设备收取的款项（即我国税法有关租金所得）的，有关所得应适用税收协定特许权使用费条款的规定。税收协定对此规定的税率低于税收法律规定税率的，应适用税收协定规定的税率。

Pursuant to relevant provisions of agreements on

上述规定不适用于使用不动产产生的所得，使用不动产产生的所得适用税收协定不动产条款的规定。