关于外籍居民个人在我国取得储蓄存款利息所得享受其本国政府同我国政府签订的避免双重征税协定（以下简称“税收协定”）待遇问题，我局曾于１９９９年１０月２５日以国税发［１９９９］２０１号文予以明确。近期又有一些国家政府与我国政府签订的税收协定生效执行，为此特作? With regard to the issue of obtaining the interest income from savings deposits in China by individual foreign residents and enjoying the treatment of the double taxation avoidance agreement signed by their own government and the Chinese government (hereinafter referred to as the “tax agreement”), the State Administration of Taxation, on October 25, 1999, 1999] No. 201 to be clear. Recently, some countries have signed the tax treaty with our government to implement the tax treaty.