This publication collects all Sino-foreign tax Agreements which have already been signed and come into effect. The tax Agreements collected in publication are very important legal document not only for the foreign related companies and foreigners who conduct business in PRC but also for the domestic enterprises and residents which engage in international trading, freight forwarding, scientific technology, cultural and education exchange, entertainment and sports performance and other activities in dealing with the foreign tax affairs airs.

This publication is also a requisite reference book for the tax officials, the tax consultants, the tax lawyers, the accountants, the researchers involved in the study of the international taxation and tax Agreements as well as the teachers and students in the institute of finance and economics.

This publication consists of five collections, each collection include ten tax Agreements. All tax Agreements in this publication are arranged in signing order. For sake of clarity, each collection adheres an index of all signatories.

This publication is edited by the International Taxation Department, State Administration of Taxation, the People??s Republic of China.

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