国家税务总局公告2016年第31号
关于《中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定》议定书生效执行的公告
《中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定》议定书（以下简称议定书）于2013年9月16日在北京正式签署。中巴双方已完成议定书生效所必需的各自国内法律程序。议定书于2016年4月1日起生效，适用于2017年1月1日及以后取得的所得。
议定书文本已在国家税务总局网站发布。
特此公告。
国家税务总局
2016年5月23日
链接：相关政策解读
关于《国家税务总局关于<中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定>议定书生效执行的公告》的解读
《中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定》（以下简称协定）议定书于2013年9月16日在北京正式签署。该议定书对协定做了如下修改：
一、根据我国2008年起实施的新企业所得税法及其实施条例的规定，议定书更新了协定第二条的税种范围，将协定在我国适用税种中的“外商投资企业和外国企业所得税”改为“企业所得税”；更新了协定第四条第一款“缔约国一方居民”的判定标准，将“总机构”改为“成立地、实际管理机构所在地”。
二、为了防范低税率造成的协定滥用风险，将第十条第二款股息预提所得税的税率由不应超过5%改为不应超过10%。
三、议定书第五条规定，协定或议定书不应妨碍缔约国实施其国内防止逃避税的规定。但是，缔约国实施国内防止逃避税规定的前提是保证其征税不能与协定的规定相冲突。
四、议定书修改了协定第二十三条关于消除双重征税的方法，纳入了间接抵免的规定。按照该规定，如果我国居民公司从巴林取得股息，且其直接或间接拥有巴林居民公司股份不少于20%，则我国居民公司在国内纳税时可以抵免巴林居民公司就该项所得在巴林缴纳的税款。
五、根据OECD2005年对税收协定范本的更新和全球税收论坛同行审议的要求，更新了协定第二十六条关于信息交换的规定，增加了缔约国不能仅因信息没有国内税收利益或因信息由银行等机构或个人持有而拒绝提供的规定。
中巴双方已完成议定书生效所必需的各自国内法律程序，议定书于2016年4月1日生效，自2017年1月1日起执行。
中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定
中华人民共和国政府和巴林王国政府，愿意缔结一项议定书，以修订二零零二年五月十六日在北京签订的《中华人民共和国政府和巴林王国政府关于对所得避免双重征税和防止偷漏税的协定》（以下简称“协定”），达成协议如下：
第一条
删除协定第二条第三款第（一）项，以下列代替：
“（一）在中国:
1.个人所得税；
2.企业所得税；
（以下简称“中国税收”）；”
第二条
删除协定第三条第一款第（十）项，以下列代替：
“（十）‘主管当局’一语，在中国方面是指国家税务总局或其授权的代表；在巴林方面是指财政大臣或其授权的代表。”
第三条
删除协定第四条第一款，以下列代替：
“一、在本协定中，‘缔约国一方居民’一语是指按照该缔约国法律，由于住所、居所、成立地、实际管理机构所在地或者其他类似的标准，在该缔约国负有纳税义务的人。但是，这一用语不包括仅因来源于该缔约国的所得而在该缔约国负有纳税义务的人。”
第四条
删除协定第十条第二款，以下列代替：
“二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国的法律征税。但是，如果股息的受益所有人是缔约国另一方居民，则所征税款不应超过股息总额的10%。
缔约双方主管当局应协商确定实施限制税率的方式。
本款不应影响对该公司支付股息前的利润征税。”
第五条
协定及本议定书的规定在任何情况下均不应妨碍缔约国
第六条
删除协定第二十三条第一款，以下列代替：
“一、在中国,按照中国法律规定，消除双重征税如下:
（一）中国居民从巴林取得的所得，按照本协定规定在巴林缴纳的税额，可以在对该居民征收的中国税收中抵免。
（二）从巴林取得的所得是巴林居民公司支付给中国居民公司的股息，并且该中国居民公司直接或间接拥有该巴林公司股份不少于20%的，该项抵免应考虑支付该股息公司就该项所得缴纳的巴林税收。
（三）但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。”
第七条
删除协定第二十六条，以下列代替：
“第二十六条信息交换
一、缔约国双方主管当局应交换与执行本协定的规定相关的信息，或与执行缔约国双方或其地方当局征收的各种税收的国内法律相关的信息，以根据这些法律征税与本协定不相抵触为限。信息交换不受第一条和第二条的限制。
二、缔约国一方根据第一款收到的任何信息，都应和根据该国国内法所获得的信息一样作密件处理，仅应告知与第一款所指税收有关的评估、征收、执行、起诉或上诉裁决有关的人员或当局（包括法院和行政部门）及其监督部门。上述人员或当局应仅为上述目的使用该信息，但可以在公开法庭的诉讼程序或法庭判决中披露有关信息。
三、第一款和第二款的规定在任何情况下不应被理解为缔约国一方有以下义务：
（一）采取与该缔约国一方或缔约国另一方的法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国一方或缔约国另一方的法律或正常行政渠道不能得到的信息；
（三）提供泄露任何贸易、经营、工业、商业或专业秘密或贸易过程的信息或者泄露会违反公共政策（公共秩序）的信息。
四、如果缔约国一方根据本条请求信息，缔约国另一方应使用其信息收集手段取得所请求的信息，即使缔约国另一方可能并不因其税务目的需要该信息。前句所确定的义务受第三款的限制，但是这些限制在任何情况下不应被理解为允许缔约国一方仅因该信息没有国内利益而拒绝提供。
五、在任何情况下，第三款的规定不应被理解为允许缔约国一方仅因信息由银行、其他金融机构、被指定人、代理
第八条
缔约国双方应通过外交渠道相互通知已完成本议定书生效所必需的各自法律程序。本议定书自后一份通知收到之日起第三十天生效。本议定书应适用于其生效年度的次年一月一日或以后开始的纳税年度中取得的所得。
第九条
本议定书应构成协定不可分割的一部分，在协定有效的情况下长期有效。
下列代表,经各自政府正式授权,在本议定书上签字，以昭信守。
本议定书于2013年9月16日在北京签订，一式两份，每份均用中文、阿拉伯文和英文写成，三种文本同等作准。如在解释上遇有分歧，以英文本为准。
中华人民共和国政府 巴林王国政府
代表 代表
王军 艾哈迈德
PROTOCOPROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the People’s Republic of China and the Government of the Kingdom of Bahrain,Desiring to conclude a Protocol to amend the Agreement between the Government of the People’s Republic of China and the Government of the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Beijing on 16 May 2002 (hereinafter referred to as “the Agreement”),
Have agreed as follows:
Article 1
The existing sub-paragraph (a) of paragraph 3 in Article 2 of the Agreement shall be deleted and replaced by the following:
“(a) in China:
(i) the individual income tax;
(ii) the enterprise income tax;
(hereinafter referred to as “Chinese tax”);”
Article 2
The existing sub-paragraph (j) of paragraph 1 in Article 3 of the Agreement shall be deleted and replaced by the following:
“(j) The term ‘competent authority’ means, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of Bahrain, the Minister of Finance or his authorized representative.”
Article 3
The existing paragraph 1 in Article 4 of the Agreement shall be deleted and replaced by the following:
“1. For the purposes of this Agreement, the term ‘resident of a Contracting State’ means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of effective management or any other criterion of a similar nature. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.”
ArticlArticle 4
The existing paragraph 2 in Article 10 of the Agreement shall be deleted and replaced by the following:
“2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.”
Article 5
The provisions of the Agreement and this Protocol shall in no case prevent a Contracting State from the application of the provisions of its domestic laws aiming at the prevention of fiscal evasion and avoidance, provided that the taxation in that State on the income concerned is not contrary to the Agreement.
Article 6
The existing paragraph 1 in Article 23 of the Agreement shall be deleted and replaced by the following:
“1. In China, subject to the provisions of its domestic law, double taxation shall be eliminated as follows:
(a) Where a resident of China derives income from Bahrain, the amount of tax on that income payable in Bahrain in accordance with the provisions of this Agreement may be credited against the Chinese tax imposed on that resident;
(b) Where the income derived from Bahrain is a dividend paid by a company which is a resident of Bahrain to a company which is a resident of China and which directly or indirectly holds 20% or more shares of that Bahrain company, the credit shall take into account the tax paid to Bahrain by the company paying the dividend in respect of its income;
(c) The amount of credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.”
ArticlArticle 7
The existing Article 26 of the Agreement shall be deleted and replaced by the following:“ARTICLE 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States or their local authorities insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1,or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial,
commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank,other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.”
ARTICLARTICLE 8
Both Contracting States shall notify each other through diplomatic channels that they have completed the internal legal procedures necessary for the entry into force of this Protocol. This Protocol shall enter into force on the thirtieth day upon the receipt of the latter notification. This Protocol shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which
this Protocol enters into force.
ARTICLE 9
This Protocol shall form an integral part of the Agreement and remain in force as long as the Agreement remains in force.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Protocol.
Done at Beijing on the 16th day of September, 2013 in the Chinese, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.
For the Government of For the Government of
The People’s Republic of China the Kingdom of Bahrain
Wang Jun Ahmed