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新华社内罗毕9月21日电(记者王小鹏 卢朵宝)中国国家税务总局与肯尼亚财政部21日在肯尼亚首都内罗毕签署了《中华人民共和国政府和肯尼亚共和国政府对所得避免双重征税和防止逃避税的协定》及议定书。
出席签字仪式的国税总局副局长孙瑞标说,该协定的签署能有效减轻跨境纳税人的税收负担,希望协定能尽快生效执行,发挥税收支持作用。
肯财政部长亨利·罗蒂奇在当天的记者会上说,该协定的实施有望促进中国对肯投资。
中国驻肯尼亚大使刘显法说,协定的签署将使肯尼亚作为中国投资者理想投资目的地这一地位进一步得到稳固。相信会有越来越多的中国企业到肯尼亚投资,将两国的经贸往来推向新的高度。
据了解,该协定主要涉及营业利润、股息、利息、特许权使用费、财产收益、个人劳务所得等不同类型所得的征税原则,消除双重征税的方法,非歧视性待遇等。该协议签订后需待两国完成相关手续后生效。
协定生效后,中国企业和个人从肯取得股息、利息、特许权使用费、技术服务费的预提税率将大幅下降;出租设备、转让股份(主要价值来源于不动产的股份除外)等所得将免税。另外,中国政府、行政区、地方政府、国有金融机构从肯取得的利息,将在肯享受免税待遇。
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