各省、自治区、直辖市和计划单列市国家税务局、地方税务局,扬州税务进修学院:中国政府和伊朗伊斯兰共和国政府于2002年4月20日在德黑兰签订的关于对所得避免双重征税和防止偷漏税的协定,业经伊朗和我外交部分别于2003年7月11日和2003年7月15日互致照会,确认已完成该协定生效的法律程序。根据该协定第二十八条规定,协定应自2003年8月14日起生效,自2004年1月1 Provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: State Administration of Taxation, Local Taxation Bureau and Yangzhou Institute of Taxation Continuation: On April 20, 2002, the Chinese Government and the Government of the Islamic Republic of Iran signed a circular on avoiding double taxation on income and preventing theft The agreement on tax evasion has been exchanged between Iran and the Ministry of Foreign Affairs on July 11, 2003 and July 15, 2003, respectively, confirming that the legal procedures for the entry into force of the agreement have been completed. Pursuant to Article 28 of the Agreement, the agreement shall enter into force on August 14, 2003, and since January 1, 2004