Date:
RE: SPECIFIC REQUEST
Chinese entity(ies):
entity(ies):
___________________________________________________________________________________________
Dear ，
In accordance with the exchange of information provisions in our income tax convention, we kindly request your assistance in connection with our examination. The specific information requested is described in the enclosed memorandum.
The information is furnished in accordance with the provisions in our income tax convention. Its use and disclosure must be governed by the provisions contained therein.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
Enclosure
MEMORANDUM
CHINESE ENTITY(IES)
Address:
ENTITY(IES)
Address:
Examination year(s):
___________________________________________________________________________________________
BACKGROUND INFORMATION
SUSPICION
INFORMATION REQUESTED
We have exhausted our domestic investigation efforts. In order to clear up our suspicion and conclude our examination, please furnish us with the following information:
1.
2.
.
.
.
ATTACHMENT(S)
1.
2.
.
Date:
RE：RESPONSE TO SPECIFIC REQUEST
Chinese entity(ies):
entity(ies):
________________________________________________________________________________________
Dear ,
In response to your request for information in your letter of on the above subjects, we furnish you with the information described in the enclosed memorandum.
This information is furnished under the provisions of our income tax agreement. Its use and disclosure must be governed by the provisions contained therein.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
Enclosure
MEMORANDUM
CHINESE ENTITY(IES)
Address:
ENTITY(IES)
Address:
Examination year(s):
________________________________________________________________________________________
Question 1:
Question 2:
Question 3:
Question 4:
ATTACHMENT(S)
1.
2.
Date:
RE: SPONTANEOUS EXCHANGE OF INFORMATION
Chinese entity(ies):
entity(ies):
___________________________________________________________________________________________
Dear ，
In accordance with the exchange of information provisions in our income tax treaty between our two countries, please find the enclosed spontaneous exchange of information regarding the above subjects. We trust this information is useful to you and would appreciate receiving any feedback you could provide on the results obtained from the enclosed information.
The information is furnished in accordance with the provisions in our income tax convention. Its use and disclosure must be governed by the provisions contained therein.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
Enclosure
MEMORANDUM
CHINESE ENTITY(IES)
Address:
ENTITY(IES)
Address:
Examination year(s):
____________________________________________________________________________________
BACKGROUND INFORMATION
SUSPICION
INFORMATION PROVIDED
ATTACHMENT(S)
1.
2.
Date:
RE：REMINDER
Chinese entity(ies):
entity(ies):
____________________________________________________________________________________
Dear ,
You may recall that I wrote to you on to request information (Our Ref ) concerning the above subjects under the provisions of our income tax agreement.
I have not yet heard from you, and wonder if you are now in a position to provide any of the information requested. If a full report cannot be provided at present, a partial response or an interim report would be appreciated.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
Date:
RE：THANK YOU FOR YOUR RESPONSE TO OUR SPECIFIC INFORMATION REQUEST
Chinese entity(ies):
entity(ies):
____________________________________________________________________________________
Dear ,
This is to express our sincere gratitude to you for your response dated to our specific request regarding the above subjects （Your Ref ）. According to your information, we have concluded our audit and collected additional tax revenue of RMB¥ .
We appreciate your efforts in providing us with the information.
This information is furnished under the provisions of our income tax agreement. Its use and disclosure must be governed by the provisions contained therein.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
Date:
RE：THANK YOU FOR YOUR SPONTANEOUS INFORMATION
Chinese entity(ies):
entity(ies):
____________________________________________________________________________________
Dear ,
This is to express our sincere gratitude to you for your information provided spontaneously on
regarding the above subjects (Your Ref ). According to your information, we have concluded our audit and collected additional tax revenue of RMB¥ .
We appreciate your efforts in providing us with the information.
This information is furnished under the provisions of our income tax agreement. Its use and disclosure must be governed by the provisions contained therein.
Yours sincerely,
LIAO Tizhong
Deputy Director General
International Taxation Department
State Administration of Taxation
PEOPLE’S REPUBLIC OF CHINA
日期：
类别：专项信息请求
中国内地实体:
中国香港实体：
尊敬的 ，
国家税务总局向香港特别行政区税务局致意。
根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第二十四条信息交换条款规定，请予提供我们所需要的涉税信息，具体内容见备忘录。
本信息的使用和披露按税收安排的规定执行。
国家税务总局国际税务司副司长
廖体忠 年 月 日
备 忘 录
中国内地实体：
地址：
中国香港实体：
地址：
核查年度：
基本情况
疑点
请求信息
附件：
日期：
类别：专项信息回复
中国内地实体:
中国香港实体：
尊敬的 ，
国家税务总局向香港特别行政区税务局致意。
根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第二十四条信息交换条款规定，现将你方于 年 月 日所请求的信息予以回复，具体内容见备忘录。
本信息的使用和披露按双方税收安排的规定执行。
国家税务总局国际税务司副司长
廖体忠
年 月 日
备 忘 录
中国内地实体：
地址：
中国香港实体：
地址：
核查年度：
问题1
问题2
附件：
日期：
类别：自发信息
中国内地实体:
中国香港实体：
尊敬的 ：
国家税务总局向香港特别行政区税务局致意。
根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第二十四条信息交换条款规定，现向你方提供自发信息,具体内容见备忘录。请将本信息的使用结果在适当时候告知我方。
本信息的使用和披露按税收安排的规定执行。
国家税务总局国际税务司副司长
廖体忠
年 月 日
备 忘 录
中国内地实体：
地址：
中国香港实体：
地址：
年度：
基本情况
疑点
提供信息
附件
日期：
类别：感谢信函
中国内地实体:
中国香港实体：
尊敬的 ：
国家税务总局向香港特别行政区税务局致意。
根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第二十四条信息交换条款规定，你方于 年 月 日提供了信息。通过使用该信息，我方已结束相关调查，查补税款 人民币。
国家税务总局感谢香港特别行政区税务局为此次信息交换作出的努力。
本信息的使用和披露按税收安排的规定执行。
国家税务总局国际税务司副司长
廖体忠 年 月 日
日期：
类别：提醒函
中国内地实体:
香港特区实体：
尊敬的 ：
国家税务总局向香港特别行政区税务局致意。
根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第二十四条信息交换条款规定，我方于 年 月 日向你方提出的专项信息请求（中国内地文号 ）尚未收到回复。若所请求的全部信息需要较长时间收集，我方希望在近期内能够得到部分或阶段性回复。
国家税务总局国际税务司副司长
廖体忠
年 月 日