国税发［２００］３１号２０００年２月１７日 政策法规各省、自治区、直辖市和计划单列市国家税务局、地方税务局： 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 State Taxation Bureau and Local Taxation Bureau of State Taxation Bureau and Local Taxation Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separately Independence entitled to the Interest Income from Saving Deposits Made in China by Individuals Living with Foreign Nationals and Their Own Governments Signed the agreement to avoid double taxation (hereinafter referred to as the “tax agreement”) treatment, our bureau in October 1999