除了避免中国内地及其税务协定缔约方可能的双重征税外，内地避免双重征税协定一般对中国内地税收居民向非中国内地税收居民分配/支付的股息、利息和特许权使用费提供优惠的预扣税税率，反之亦然。
除了避免中国内地及其税务协定缔约方可能的双重征税外，内地避免双重征税协定一般对中国内地税收居民向非中国内地税收居民分配/支付的股息、利息和特许权使用费提供优惠的预扣税税率，反之亦然。
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