各省、自治区、直辖市和计划单列币国家税务局：我国政府和越南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、换函，已于1995年5月17日在北京正式签署。该协定还有待双万完成各自所志法律程序后生效执行。现将该协定、议定书、换函文本印发作局．请做好执行前的准备 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities under planning: The agreement, the protocol and the exchange of letters between the Chinese government and the Vietnamese government on avoiding double taxation on income and preventing tax evasion have been formally signed on May 17, 1995 in Beijing. The agreement will not be implemented until the two thousandth legal proceedings are completed. The agreement, the protocol and the text of the exchange of letters are now printed. Please do a good job before the implementation of the preparation