财政部海洋石油税务局关于中挪税收协定中“近海”一词含义问题的批复
（88）财税油政字第14号Issued April 30, 1988
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海洋石油税务局天津分局：
你局（88）财税油津政字第2号文收悉。《中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税的协定》第23条所称“近海”一词，在我国是指我国的内海、领海、大陆架以及其他属于我国海洋资源管辖的海域。南海39/11区块和29/04区块属于上述海域范围。因此，挪威奇科地球物理公司在华为39/11区块和29/04区块的地震测线提供技术服务，应按照中挪税收协定第23条的规定判定征免税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.