中美稅收協(xié)定.doc

。中美稅收協(xié)定(中英文對照)UNITED STATES-THE PEOPLES REPUBLIC OF CHINA INCOME TAX CONVENTION建議：與美國企業(yè)公司簽訂合同前必讀1984年4月30日北京簽訂，1986年5月10日第二份協(xié)定簽訂，7月24日美方批準(zhǔn)，10月22日交換文本，1987年1月1日生效。Agreement And Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised by The Senate of The United States of America on July 24, 1986; Instruments of Ratification Exchanged on October 22,1986; Entered into Force on January 1, 1987.條款目錄TABLE OF ARTICLESArticle 1-涉稅人Persons CoveredArticle 2-稅種Taxes CoveredArticle 3-定義DefinitionsArticle 4-居民ResidenceArticle 5-常設(shè)機(jī)構(gòu)Permanent EstablishmentArticle 6-不動產(chǎn)所得Income from Real PropertyArticle 7-經(jīng)營利潤Business ProfitsArticle 8-關(guān)聯(lián)企業(yè)Related EnterprisesArticle 9-股息DividendsArticle 10-利息InterestArticle 11-特許使用費(fèi)RoyaltiesArticle 12-收益GainsArticle 13-個人勞務(wù)收入Independent Personal ServicesArticle 14-雇傭報酬Dependent Personal ServicesArticle 15-董事費(fèi)DirectorsFeesArticle 16-藝術(shù)與體育活動所得Artistes and AthletesArticle 17-退休金與養(yǎng)老金Pensions and AnnuitiesArticle 18-政府雇員與退休金Government Employees and PensionsArticle 19-教學(xué)與學(xué)術(shù)所得Teachers, Professors and ResearchersArticle 20-學(xué)生與培訓(xùn)所得Students and TraineesArticle 21-其他收入Other IncomeArticle 22-避免雙重征稅Elimination of Double TaxationArticle 23-非歧視NondiscriminationArticle 24-共同協(xié)議Mutual AgreementArticle 25-交換信息Exchange of InformationArticle 26-外交事務(wù)Diplomats and Consular OfficersArticle 27-生效Entry into ForceArticle 28-中止效力TerminationProtocol 1-協(xié)定書of 30 April, 1984一、協(xié)定中華人民共和國政府和美利堅合眾國政府，愿意締結(jié)關(guān)于對所得避免雙重征稅和防止偷漏稅的協(xié)定，達(dá)成協(xié)議如下：The Government of the United States of America and the Government of the Peoples Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, Have agreed as follows:第一條本協(xié)定適用于締約國一方或者雙方居民的人。ARTICLE 1(Persons Covered) This Agreement shall apply to persons who are residents of one or both of the Contracting States.第二條ARTICLE 2 (Taxes Covered)一、本協(xié)定適用于下列稅種1. The taxes to which this Agreement applies are（一）在中華人民共和國：(a) in the Peoples Republic of China:個人所得稅；(I) the individual income tax;中外合資經(jīng)營企業(yè)所得稅；(ii) the income tax concerning joint ventures with Chinese and foreign investment;外國企業(yè)所得稅；(iii) the income tax concerning foreign enterprises;地方所得稅。（以下簡稱“中國稅收”）(iv) the local income tax (herein after referred to as Chinese tax).（二）在美利堅合眾國：根據(jù)國內(nèi)收入法征收的聯(lián)邦所得稅。（以下簡稱“美國稅收”）(b) in the United States of America: the Federal income taxes imposed (hereinafter referred to as United States tax).二、本協(xié)定也適用于本協(xié)定簽訂之日后增加或者代替第一款所列稅種的相同或者實(shí)質(zhì)相似的稅收。締約國雙方主管當(dāng)局應(yīng)將各自有關(guān)稅法所作的實(shí)質(zhì)變動，在適當(dāng)時間內(nèi)通知對方。2. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, those referred to in paragraph 1. Within an appropriate time period, the competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.第三條一、在本協(xié)定中，除上下文另有規(guī)定的以外：ARTICLE 3 (Definitions)1. In this Agreement, unless the context otherwise requires,（一）“中華人民共和國”一語用于地理概念時，是指有效行使有關(guān)中國稅收法律的所有中華人民共和國領(lǐng)土，包括領(lǐng)海，以及根據(jù)國際法，中華人民共和國有管轄權(quán)和有效行使有關(guān)中國稅收法律的所有領(lǐng)海以外的區(qū)域，包括海底和底土；(a) the term the Peoples Republic of China, when used in a geographical sense, means all the territory of the Peoples Republic of China, including its territorial sea, in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea, including the sea-bed and subsoil thereof,over which the Peoples Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force;（二）“美利堅合眾國”一語用于地理概念時，是指有效行使有關(guān)美國稅收法律的所有美利堅合眾國領(lǐng)土，包括領(lǐng)海，以及根據(jù)國際法，美利堅合眾國有管轄權(quán)和有效行使有關(guān)美國稅收法律的所有領(lǐng)海以外的區(qū)域，包括海底和底土；(b) the term the United States of America, when used in a geographical sense, means all the territory of the United States of America, including its territorial sea, in which the laws relating to United States tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which the United States of America has jurisdiction in accordance with international law and in whichthe laws relating to United States tax are in force;（三）“締約國一方”和“締約國另一方”的用語，按照上下文，是指中華人民共和國或者美利堅合眾國；(c) the terms a Contracting State and the other Contracting State mean the Peoples Republic of China or the United States of America, as the context requires;（四）“稅收”一語，按照上下文，是指中國稅收或者美國稅收；(d) the term tax means Chinese tax or United States tax, as the context requires;（五）“人”一語包括個人、公司、合伙企業(yè)和其它團(tuán)體；(e) the term person includes an individual, a company, a partnership and any other body of persons;（六）“公司”一語是指法人團(tuán)體或者在稅收上視同法人團(tuán)體的實(shí)體；(f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;（七）“締約國一方企業(yè)”和“締約國另一方企業(yè)”的用語，分別指締約國一方居民經(jīng)營的企業(yè)和締約國另一方居民經(jīng)營的企業(yè)；(g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;（八）“國民”一語是指具有締約國一方國籍的所有個人按照締約國現(xiàn)行法律取得其地位的所有法人、合伙企業(yè)和團(tuán)體；(h) the term nationals means all individuals having the nationality of a Contracting State and all legal persons, partnerships and other bodies of persons deriving their status as such from the law in force in a Contracting State;（九）“主管當(dāng)局”一語，在中華人民共和國方面是指財政部或其授權(quán)的代表；在美利堅合眾國方面是指財政部長或其授權(quán)代表。(I) the term competent authority means (I) in the Peoples Republic of China, the Ministry of Finance or its authorized representative; and (ii) in the United States of America, the Secretary of the Treasury or his authorized representative.二、締約國一方在實(shí)施本協(xié)定時，對于未經(jīng)本協(xié)定明確定義的用語，除上下文另有規(guī)定的以外，應(yīng)當(dāng)具有該締約國關(guān)于適用本協(xié)定稅種的法律所規(guī)定的含義。2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which the Agreement applies.第四條ARTICLE 4 (Residence)一、本協(xié)定中“締約國一方居民”一語是指按照該締約國法律，由于住所、居所、總機(jī)構(gòu)、注冊所在地，或者其它類似的標(biāo)準(zhǔn)，在該締約國負(fù)有納稅義務(wù)的人。1. For the purposes of this Agreement, the term resident of a Contracting State means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature.二、由于第一款的規(guī)定，同時為締約國雙方居民的個人，雙方主管當(dāng)局應(yīng)協(xié)商確定該人為本協(xié)定中締約國一方的居民。2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which that individual shall be deemed to be a resident for the purposes of this Agreement.三、由于第一款的規(guī)定，同時為締約國雙方的居民公司，雙方主管當(dāng)局應(yīng)協(xié)商確定該公司為本協(xié)定中締約國一方的居民。如經(jīng)協(xié)商不能確定時，該公司不應(yīng)作為任何一方的居民按照本協(xié)定享受優(yōu)惠。3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which the company shall be deemed to be a resident for the purposes of this Agreement, and, if they are unable to so determine, the company shall not be considered to be a resident of either Contracting State for purposes of enjoying benefits under this Agreement.四、由于第一款的規(guī)定，美利堅合眾國的居民公司根據(jù)中華人民共和國和第三國的稅收協(xié)定，同時為第三國居民時，該公司不應(yīng)作為美利堅合眾國的居民按照本協(xié)定享受優(yōu)惠。4. Where by reason of the provisions of paragraph 1 a company is a resident of the United States of America, and, under a tax agreement between the Peoples Republic of China and a third country is also a resident of that third country, the company shall not be considered to be a resident of the United States of America for purposes of enjoying benefits under this Agreement.第五條ARTICLE 5 (Permanent Establishment)一、本協(xié)定中“常設(shè)機(jī)構(gòu)”一語是指企業(yè)進(jìn)行全部或部分營業(yè)的固定營業(yè)場所。1. For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.二、“常設(shè)機(jī)構(gòu)”一語特別包括：2. The term permanent establishment includes especially:（一）管理場所；(a) a place of management;（二）分支機(jī)構(gòu)；(b) a branch;（三）辦事處；(c) an office;（四）工廠；(d) a factory;（五）作業(yè)場所；(e) a workshop; and（六）礦場、油井或氣井、采石場或者其它開采自然資源的場所。(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.三、“常設(shè)機(jī)構(gòu)”一語還包括：3. The term permanent establishment also includes:（一）建筑工地，建筑、裝配或安裝工程，或者與其有關(guān)的監(jiān)督管理活動，僅以連續(xù)超過六個月的為限；(a) a building site, a construction, assembly or installation project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;（二）為勘探或開采自然資源所使用的裝置、鉆井機(jī)或船只，僅以使用期三個月以上的為限；(b) an installation, drilling rig or ship used for the exploration or exploitation of natural resources, but only if so used for a period of more than three months; and（三）企業(yè)通過雇員或者其他人員，在該國內(nèi)為同一個項(xiàng)目或有關(guān)項(xiàng)目提供的勞務(wù)，包括咨詢勞務(wù)，僅以在任何個月中連續(xù)或累計超過六個月的為限。(c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve month period.四、雖有第一款至第三款的規(guī)定，“常設(shè)機(jī)構(gòu)”一語應(yīng)認(rèn)為不包括：4. Notwithstanding the provisions of paragraphs 1 through 3, the term permanent establishment shall be deemed not to include:（一）專為儲存、陳列或者交付本企業(yè)貨物或者商品的目的而使用的設(shè)施；(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;（二）專為儲存、陳列或者交付的目的而保存本企業(yè)貨物或者商品的庫存；(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;（三）專為另一企業(yè)加工的目的而保存本企業(yè)貨物或者商品的庫存；(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;（四）專為本企業(yè)采購貨物或者商品，或者搜集情報的目的所設(shè)的固定營業(yè)場所；(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;（五）專為本企業(yè)進(jìn)行任何其它準(zhǔn)備性或輔助性活動的目的所設(shè)的固定營業(yè)場所；(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;（六）專為本款第（一）項(xiàng)至第（五）項(xiàng)活動的結(jié)合所設(shè)的固定營業(yè)場所，如果由于這種結(jié)合使該固定營業(yè)場所全部活動屬于準(zhǔn)備性質(zhì)或輔助性質(zhì)。(f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in subparagraphs (a) through (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.五、雖有第一款和第二款的規(guī)定，當(dāng)一個人在締約國一方代表締約國另一方的企業(yè)進(jìn)行活動，有權(quán)并經(jīng)常行使這種權(quán)力代表該企業(yè)簽訂合同，除適用于第六款的獨(dú)立代理人以外，這個人為該企業(yè)進(jìn)行的任何活動，應(yīng)認(rèn)為該企業(yè)在該締約國一方設(shè)有常設(shè)機(jī)構(gòu)。除非這個人通過固定營業(yè)場所進(jìn)行的活動僅限于第四款的規(guī)定，按照該款規(guī)定，不應(yīng)認(rèn)為該固定營業(yè)場所是常設(shè)機(jī)構(gòu)。5. Notwithstanding the provisions of paragraphs 1 and 2, where a person, other than an agent of an independent status to whom paragraph 6 applies, is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.六、締約國一方企業(yè)僅通過按常規(guī)經(jīng)營本身業(yè)務(wù)的經(jīng)紀(jì)人，一般傭金代理人或者任何其它獨(dú)立代理人在締約國另一方進(jìn)行營業(yè)，不應(yīng)認(rèn)為在該締約國另一方設(shè)有常設(shè)機(jī)構(gòu)。但如果這個代理人的活動全部或幾乎全部代表該企業(yè)，該代理人和該企業(yè)之間的交易表明不是根據(jù)正常條件進(jìn)行的，不應(yīng)認(rèn)為是本款所指的獨(dú)立代理人。6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph if it is shown that the transactions between the agent and the enterprise were not made under arms-length conditions.七、締約國一方居民公司，控制或被控制于締約國另一方居民公司或者在該締約國另一方進(jìn)行營業(yè)的公司（不論是否通過常設(shè)機(jī)構(gòu)），此項(xiàng)事實(shí)不能據(jù)以使任何一方公司構(gòu)成另一方公司的常設(shè)機(jī)構(gòu)。7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.第六條ARTICLE 6 (Income from Real Property)一、締約國一方居民從位于締約國另一方的不動產(chǎn)取得的所得，可以在該締約國另一方征稅。1. Income derived by a resident of a Contracting State from real property situated in the other Contracting State may be taxed in that other Contracting State.二、“不動產(chǎn)”一語應(yīng)具有財產(chǎn)所在地的締約國的法律所規(guī)定的含義。該用語在任何情況下應(yīng)包括附屬于不動產(chǎn)的財產(chǎn)，農(nóng)業(yè)和林業(yè)所使用的牲畜和設(shè)備，一般法律規(guī)定的適用于地產(chǎn)的權(quán)利，不動產(chǎn)的用益權(quán)以及由于開采或有權(quán)開采礦藏、水源和其它自然資源取得的不固定或固定收入的權(quán)利。船舶和飛機(jī)不應(yīng)視為不動產(chǎn)。2. The term real property shall have the meaning which it has under the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to real property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of real property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regardedas real property.三、第一款的規(guī)定適用于從直接使用、出租或者任何其它形式使用不動產(chǎn)取得的所得。3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of real property.四、第一款和第三款的規(guī)定也適用于企業(yè)的不動產(chǎn)所得和用于進(jìn)行獨(dú)立個人勞務(wù)的不動產(chǎn)所得。4. The provisions of paragraphs 1 and 3 shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services.第七條ARTICLE 7(Business Profits)一、締約國一方企業(yè)的利潤應(yīng)僅在該締約國征稅，但該企業(yè)通過設(shè)在締約國另一方常設(shè)機(jī)構(gòu)在該締約國另一方進(jìn)行營業(yè)的除外。如果該企業(yè)通過設(shè)在該締約國另一方的常設(shè)機(jī)構(gòu)在該締約國另一方進(jìn)行營業(yè)，其利潤可以在該締約國另一方征稅，但應(yīng)僅以屬于該常設(shè)機(jī)構(gòu)的利潤為限。1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.二、從屬于第三款的規(guī)定，締約國一方企業(yè)通過設(shè)在締約國另一方的常設(shè)機(jī)構(gòu)在該締約國另一方進(jìn)行營業(yè)，如果該常設(shè)機(jī)構(gòu)是一個獨(dú)立和分設(shè)的企業(yè)，在相同或相似情況下從事相同或相似活動，并完全獨(dú)立地同其所隸屬的企業(yè)進(jìn)行交易，該常設(shè)機(jī)構(gòu)在締約國各方可能得到的利潤應(yīng)屬于該常設(shè)機(jī)構(gòu)。2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.三、確定常設(shè)機(jī)構(gòu)的利潤時，應(yīng)允許扣除其進(jìn)行營業(yè)發(fā)生的各項(xiàng)費(fèi)用，包括行政和一般管理費(fèi)用，不論其發(fā)生于常設(shè)機(jī)構(gòu)所在國或者其它任何地方。但是，常設(shè)機(jī)構(gòu)支付給企業(yè)總機(jī)構(gòu)或該企業(yè)其它辦事處的特許權(quán)使用費(fèi)或其它類似款項(xiàng)，以及因借款所支付的利息，都不作任何扣除（屬于償還代墊實(shí)際發(fā)生的費(fèi)用除外）。同樣，在確定常設(shè)機(jī)構(gòu)的利潤時，也不考慮該常設(shè)機(jī)構(gòu)從企業(yè)總機(jī)構(gòu)或該企業(yè)其它辦事處取得的特許權(quán)使用費(fèi)或其它類似款項(xiàng)，以及貸款給該企業(yè)總機(jī)構(gòu)或該企業(yè)其它辦事處所收取的利息（屬于償還代墊實(shí)際發(fā)生的費(fèi)用除外）。3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, byway of royalties or other similar payments or by way of interest on money lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of ro