附件：瑞士联邦委员会代表舒爱文的信

　　1990年7月21日

　　瑞士联邦委员会代表舒爱文的信

　　中国国家税务局局长

　　金鑫先生阁下

　　阁下：

　　关于今天签署的中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定，我谨确认如下：

　　根据瑞士现行法律和惯例，

　　一、中华人民共和国政府下列存款的利息免征瑞士税收：

　　（一）专为驻瑞士的中华人民共和国外交和领事使团的目的而在任何一家瑞士银行的存款，并且如果中华人民共和国对瑞士政府在中国为同样目的存款利息给予互惠待遇；

　　（二）在瑞士巴塞尔国际结算银行的存款。

　　二、中国中央银行在其帐户的下列存款利息免征瑞士税收：

　　（一）存于任何一家瑞士银行，来源于中国中央银行从事的金融市场交易的款项；

　　（二）在瑞士巴塞尔国际结算银行的存款。

　　顺此向阁下再次表示敬意！

　　瑞士联邦委员会代表 舒爱文

　　1990年7月6日于北京

　　EXCHANGE OF NOTES

　　His Excellency

　　Mr.JIN Xin

　　General Director of the STATE TAX ADMINISTRATION BEIJING 6th July，1990

　　Excellency，

　　Referring to the Agreement between the Movement of the People‘s Republic Of China and the Swiss Federal Council on the avoidance of double taxation with respect to taxes on income and on capital which was signed today，I can confirm the following：

　　According to the laws and practice in force in Switzerland

　　1.The Government Of the People‘s Republic of China is exempt from Swiss tax on interest Oil deposits opened

　　（a） with a Swiss bank if these deposits are held exclusively for the purpose of the diplomatic and consular missions of the People‘s Republic of China in Switzerland and if the People，s Republic of China grants reciprocal treatment t0 interest on deposits held by the Swiss Government in China for the same purpose，or

　　（b） With the BANK FOR INTERNATIONAL SETTLEMENTS m Basle，Switzerland.

　　2.The CENTRAL BANK OF CHINA is exempt from Swiss tax on interest on deposits held on its own account

　　（a）with a Swiss bank if such deposits originate from money market transactions carried out by the CENTRAL BANK OF CHINA，or

　　（b）with the BANK FOR INTERNATIONAL SETTLEMENTS in Basle，Switzerland.

　　I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.