中美稅收協(xié)定

1、中美稅收協(xié)定( 中英文對(duì)照 )UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION建議：與美國(guó)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 Beijingon April30,1984; Second ProtocolSignedat Beijing on May 10,198

2、6;RatificationAdvisedby The Senate of The UnitedStatesof America on July 24,1986;Instrumentsof RatificationExchanged on October22,1986; 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

3、 5-常設(shè)機(jī)構(gòu)Permanent EstablishmentArticle 6-不動(dòng)產(chǎn)所得Income from Real PropertyArticle 7-經(jīng)營(yíng)利潤(rùn)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(gè)人勞務(wù)收入Independent Personal ServicesArticle 14-雇傭報(bào)酬Dependent Personal S

4、ervicesArticle 15-董事費(fèi)Directors FeesArticle 16-藝術(shù)與體育活動(dòng)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 andPensions精選文庫(kù)Article 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 2

5、2-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(guó)政府和美利堅(jiān)合眾國(guó)政府， 愿意締結(jié)關(guān)于

6、對(duì)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 People's 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

7、于締約國(guó)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(guó)：(a) in the People's Republic of China:個(gè)人所得稅；(I) the ind

8、ividual income tax;中外合資經(jīng)營(yíng)企業(yè)所得稅；(ii)the income taxconcerningjointventureswithChinese and foreigninvestment;外國(guó)企業(yè)所得稅；(iii) the income tax concerning foreign enterprises;地方所得稅。（以下簡(jiǎn)稱 “中國(guó)稅收 ”）(iv) the local income tax (herein after referred to as "Chinese tax").-2精選文庫(kù)（二）在美利堅(jiān)合眾國(guó)：根據(jù)國(guó)內(nèi)收入法征收的聯(lián)邦所得稅。（

9、以下簡(jiǎn)稱 “美國(guó)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(guó)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(dòng)，在適當(dāng)時(shí)間內(nèi)通知對(duì)方。2. The Agreement shall apply also to any identical or substantially similar taxe

10、s 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 competentauthoritiesof theContractingStatesshallnotifyeach otherofanysubstantial changes which have been made in their respective t

11、axation 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(guó) ”一語(yǔ)用于地理概念時(shí)， 是指有效行使有關(guān)中國(guó)稅收法律的所有中華人民共和國(guó)領(lǐng)土， 包括領(lǐng)海， 以及根據(jù)國(guó)際法， 中華人民共和國(guó)有管轄權(quán)和有效行使有關(guān)中國(guó)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 People's Republic of China", when used

12、 in a geographical sense,means allthe territoryof the People'sRepublicof China,includingitsterritorialsea, 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 People's Republic of China

13、has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force;（二） “美利堅(jiān)合眾國(guó) ”一語(yǔ)用于地理概念時(shí)，是指有效行使有關(guān)美國(guó)稅收法律的所有美利堅(jiān)合眾國(guó)領(lǐng)土， 包括領(lǐng)海， 以及根據(jù)國(guó)際法， 美利堅(jiān)合眾國(guó)有管轄權(quán)和有效行使有關(guān)美國(guó)稅收法律的所有領(lǐng)海以外的區(qū)域，包括海底和底土；(b)theterm"theUnitedStatesof America",when used in a geographicalsense

14、,meansall the territory of the United States of America, including its territorial sea,inwhich thelawsrelatingto UnitedStatestax are inforce,and alltheareabeyonditsterritorialsea, includingthe seabed and subsoilthereof,overwhich theUnitedStatesof Americahas jurisdictioninaccordance withinternational

15、lawand inwhichthe laws relating to United States tax are in force;-3精選文庫(kù)（三） “締約國(guó)一方 ”和 “締約國(guó)另一方 ”的用語(yǔ)，按照上下文，是指中華人民共和國(guó)或者美利堅(jiān)合眾國(guó)；(c) the terms "a Contracting State" and "the other Contracting State" mean thePeople'sRepublicof China or the UnitedStatesof America,as the contextrequir

16、es;（四） “稅收 ”一語(yǔ)，按照上下文，是指中國(guó)稅收或者美國(guó)稅收；(d)the term "tax"means Chinese taxor UnitedStatestax,as the contextrequires;（五） “人 ”一語(yǔ)包括個(gè)人、公司、合伙企業(yè)和其它團(tuán)體；(e)the term "person"includesan individual,a company, a partnershipand anyother body of persons;（六） “公司 ”一語(yǔ)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 &

17、quot;company" means any body corporate or any entity which is treated as a body corporate for tax purposes;（七） “締約國(guó)一方企業(yè) ”和 “締約國(guó)另一方企業(yè) ”的用語(yǔ)，分別指締約國(guó)一方居民經(jīng)營(yíng)的企業(yè)和締約國(guó)另一方居民經(jīng)營(yíng)的企業(yè)；(g)the terms"enterpriseofa ContractingState"and "enterpriseofthe otherContracting State" mean respectively

18、an enterprise carried on by a resident of aContractingState and an enterprisecarriedon by a residentof the otherContractingState;（八） “國(guó)民 ”一語(yǔ)是指具有締約國(guó)一方國(guó)籍的所有個(gè)人按照締約國(guó)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

19、 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(yǔ)，在中華人民共和國(guó)方面是指財(cái)政部或其授權(quán)的代表；在美利堅(jiān)合眾國(guó)方面是指財(cái)政部長(zhǎng)或其授權(quán)代表。(I)the term "competentauthority"means (I)in the People'sRepublicof China,theMinistryof Financeor itsa

20、uthorizedrepresentative;and (ii)in the UnitedStatesof America, the Secretary of the Treasury or his authorized representative.二、締約國(guó)一方在實(shí)施本協(xié)定時(shí)， 對(duì)于未經(jīng)本協(xié)定明確定義的用語(yǔ)， 除上下文另有規(guī)定的以外，應(yīng)當(dāng)具有該締約國(guó)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 notdefinedthereinshall,u

21、nlessthe contextotherwiserequires,have the meaning which-4精選文庫(kù)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(guó)一方居民 ”一語(yǔ)是指按照該締約國(guó)法律， 由于住所、 居所、總機(jī)構(gòu)、注冊(cè)所在地，或者其它類似的標(biāo)準(zhǔn)，在該締約國(guó)負(fù)有納稅義務(wù)的人。1. For the purposes of this Agreement,

22、the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to taxtherein 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(shí)為締約國(guó)雙方居民的個(gè)人， 雙方主管當(dāng)局

23、應(yīng)協(xié)商確定該人為本協(xié)定中締約國(guó)一方的居民。2. Where by reason of theprovisionsof paragraph1 an individualis a residentof both ContractingStates,then the competent authoritiesof the ContractingStatesshall determine through consultations the Contracting State of which that individual shall be deemed to be a resident for th

24、e purposes of this Agreement.三、由于第一款的規(guī)定， 同時(shí)為締約國(guó)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(guó)一方的居民。 如經(jīng)協(xié)商不能確定時(shí)， 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 reasonof theprovisions ofparagraph1 a company isa resident of bothContractingStates,thenthe competentauthoritiesof the ContractingStatesshalldetermine through consultat

25、ions the Contracting State of which the company shallbe deemed tobe a residentfor the purposes of thisAgreement, and,ifthey areunableto so determine, the company shall not be considered to be a resident of eitherContracting State for purposes of enjoying benefits under this Agreement.四、由于第一款的規(guī)定， 美利堅(jiān)

26、合眾國(guó)的居民公司根據(jù)中華人民共和國(guó)和第三國(guó)的稅收協(xié)定，同時(shí)為第三國(guó)居民時(shí)，該公司不應(yīng)作為美利堅(jiān)合眾國(guó)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 theUnitedStatesofAmerica,and, undera tax agreement between the People'sRepublicof China and a third country is also a resident of that third country, the

27、companyshallnot be consideredto be a residentof the UnitedStatesof America forpurposesof 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(yǔ)是指企業(yè)進(jìn)行全部或部分營(yíng)業(yè)的固定營(yíng)業(yè)場(chǎng)所。-5精選文庫(kù)1. For the purposes of this Agreement, the term "permanent establishment" means a

28、 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(yǔ)特別包括：2. The term "permanent establishment" includes especially:（一）管理場(chǎng)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(chǎng)所；(e) a works

29、hop; and（六）礦場(chǎng)、油井或氣井、采石場(chǎng)或者其它開采自然資源的場(chǎng)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(yǔ)還包括： 3. The term "permanentestablishment"alsoincludes:（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(dòng)，僅以連續(xù)超過(guò)六個(gè)月的為限；(a) a building site, a construction, assembly

30、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(gè)月以上的為限；(b)an installation,drillingrigor shipused forthe explorationor exploitationof natural r

31、esources, but only if so used for a period of more than three months; and（三） 企業(yè)通過(guò)雇員或者其他人員， 在該國(guó)內(nèi)為同一個(gè)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(gè)月中連續(xù)或累計(jì)超過(guò)六個(gè)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 purpos

32、e,but onlywhere such activitiescontinue(forthe same or a connectedproject)withinthe 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(yǔ)應(yīng)認(rèn)為不包括：-6精選文庫(kù)4. Notwithstanding the provisions of paragraphs 1 through 3, the term "permane

33、nt establishment" shall be deemed not to include:（一）專為儲(chǔ)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 facilitiessolelyforthe purpose of storage,displayor deliveryof goods or merchandise belonging to the enterprise;（二）專為儲(chǔ)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(kù)存；(b) themaintenance of a stock of goods ormerchandisebe

34、longing to theenterprisesolely 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(kù)存；(c) themaintenance of a stock of goods ormerchandisebelonging to theenterprisesolely for the purpose of processing by another enterprise;（四）專為本企業(yè)采購(gòu)貨物或者商品，或者搜集情報(bào)的目的所設(shè)的固定營(yíng)業(yè)場(chǎng)所；(d) the maintenanc

35、e 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(dòng)的目的所設(shè)的固定營(yíng)業(yè)場(chǎng)所；(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activit

36、y of a preparatory or auxiliary character;（六）專為本款第（一）項(xiàng)至第（五）項(xiàng)活動(dòng)的結(jié)合所設(shè)的固定營(yíng)業(yè)場(chǎng)所，如果由于這種結(jié)合使該固定營(yíng)業(yè)場(chǎng)所全部活動(dòng)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 overallactivity of the fixed place of

37、 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(gè)人在締約國(guó)一方代表締約國(guó)另一方的企業(yè)進(jìn)行活動(dòng)，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(gè)人為該企業(yè)進(jìn)行的任何活動(dòng)，應(yīng)認(rèn)為該企業(yè)在該締約國(guó)一方設(shè)有常設(shè)機(jī)構(gòu)。除非這個(gè)人通過(guò)固定營(yíng)業(yè)場(chǎng)所進(jìn)行的活動(dòng)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(yíng)業(yè)場(chǎng)所是常設(shè)機(jī)構(gòu)。5.Notwithstandingthe provisions ofparagraphs 1

38、and 2,wherea person,other thanan agent of an independent status to whom paragraph 6 applies, is acting on behalfofan enterpriseand has and habituallyexercisesin a ContractingState an authoritytoconclude contracts in the name ofthe enterprise,thatenterprise shallbe deemed-7精選文庫(kù)to have a permanent est

39、ablishment 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 p

40、ermanent establishment under the provisions of that paragraph.六、締約國(guó)一方企業(yè)僅通過(guò)按常規(guī)經(jīng)營(yíng)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(guó)另一方進(jìn)行營(yíng)業(yè)，不應(yīng)認(rèn)為在該締約國(guó)另一方設(shè)有常設(shè)機(jī)構(gòu)。但如果這個(gè)代理人的活動(dòng)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 permanentestablishmentinth

41、e otherContractingStatemerelybecause itcarrieson businessin that other Contracting State through a broker, general commission agent or anyother agentof anindependent status, provided that such personsare acting in theordinary course of their business. However, when the activities of such an agent ar

42、e devoted wholly or almost wholly on behalf of that enterprise, he will not beconsidered 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 arm's-length conditions.七、締約國(guó)一方居民公司， 控制或被控

43、制于締約國(guó)另一方居民公司或者在該締約國(guó)另一方進(jìn)行營(yíng)業(yè)的公司 （不論是否通過(guò)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, orwhich carries on business in that other Contracting State (whethe

44、r through apermanent 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(guó)一方居民從位于締約國(guó)另一方的不動(dòng)產(chǎn)取得的所得， 可以在該締約國(guó)另一方征稅。1. Income derived by aresident of aContracting State from real property situatedin

45、 the other Contracting State may be taxed in that other Contracting State.-8精選文庫(kù)二、“不動(dòng)產(chǎn) ”一語(yǔ)應(yīng)具有財(cái)產(chǎn)所在地的締約國(guó)的法律所規(guī)定的含義。該用語(yǔ)在任何情況下應(yīng)包括附屬于不動(dòng)產(chǎn)的財(cái)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(dòng)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(dòng)產(chǎn)。2. The term "real property" shall have the meaning which it has un

46、der the laws ofthe Contracting State in which the propertyin questionis situated.The term shallin any case include property accessory to real property, livestock and equipmentused in agriculture and forestry, rights to which the provisions of general lawrespectinglandedproperty apply,usufructof real

47、property and rightstovariableor fixedpaymentsas considerationfor theworkingof,or therighttowork,mineraldeposits, 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(dòng)產(chǎn)取得的所得。3. The provisions of paragraph 1 shall apply to income

48、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(dòng)產(chǎn)所得和用于進(jìn)行獨(dú)立個(gè)人勞務(wù)的不動(dòng)產(chǎn)所得。4. The provisions of paragraphs 1 and 3 shall also apply to the income from realproperty of an enterprise and to income from real property used for the performance of independent

49、personal services.第七條 ARTICLE 7(Business Profits)一、締約國(guó)一方企業(yè)的利潤(rùn)應(yīng)僅在該締約國(guó)征稅，但該企業(yè)通過(guò)設(shè)在締約國(guó)另一方常設(shè)機(jī)構(gòu)在該締約國(guó)另一方進(jìn)行營(yíng)業(yè)的除外。 如果該企業(yè)通過(guò)設(shè)在該締約國(guó)另一方的常設(shè)機(jī)構(gòu)在該締約國(guó)另一方進(jìn)行營(yíng)業(yè)， 其利潤(rùn)可以在該締約國(guó)另一方征稅， 但應(yīng)僅以屬于該常設(shè)機(jī)構(gòu)的利潤(rùn)為限。1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise

50、carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carrieson 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 establishm

51、ent.二、從屬于第三款的規(guī)定，締約國(guó)一方企業(yè)通過(guò)設(shè)在締約國(guó)另一方的常設(shè)機(jī)構(gòu)在該締約國(guó)另一方進(jìn)行營(yíng)業(yè)，如果該常設(shè)機(jī)構(gòu)是一個(gè)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(dòng)， 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(guó)各方可能得到的利潤(rùn)應(yīng)屬于該常設(shè)機(jī)構(gòu)。-9精選文庫(kù)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 permanen

52、testablishmentsituatedtherein,thereshallin each ContractingStatebe attributedto that permanent establishment the profits which it might be expected to make ifitwere a distinctand separateenterpriseengaged in the same or similaractivitiesunder 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(rùn)時(shí)，應(yīng)允許扣除其進(jìn)行營(yíng)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(guó)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