国家税务总局发布《非居民享受税收协定待遇管理办法(试行)》

The State Administration of Taxation Issued a Notice of Administrative Rules on Tax Treaty Treatment of Non-residents (Interim)

（接上期）在前款规定期限内不能做出决定的,经有权审批的税务机关负责人批准,可以延长10个工作日,并将延长期限的理由告知申请人。