中美稅收協(xié)定

1、中美稅收協(xié)定 （中英文對照 ）UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION建議：與美國企業(yè)公司簽訂合同前必讀101984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， 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

2、; 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Reside

3、nceArticle 5 常設機構(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 RoyaltiesArticle 12 收益 GainsArticle 13 個人勞務收入 Independent Personal ServicesArticle 14 雇傭報酬 D

4、ependent Personal ServicesArticle 15 董事費 Directors F'eesArticle 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 教學與學術(shù)所得 Teachers, Professors and ResearchersArticle 20 學生與培訓所得 Students and TraineesArticle 2

5、1 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Diplomats and Consular OfficersArticle 27 生效 Entry into ForceArticle 28 中止效力 TerminationProtocol 1 協(xié)定書 of 30 April, 19

6、84一、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 incom

7、e, 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 People'

8、;s 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 "Chine

9、se 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質(zhì)相 似的稅收。締約國雙方主管當局應將各自有關(guān)稅法所作的實質(zhì)變動， 在適當時間內(nèi)通知對方。2. The Agreement shall apply als

10、o 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 sub

11、stantial 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

12、term "the People's Republic of China", when used in a geographical sense, means all the territory of the People's 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

13、-bed and subsoil thereof,over which the People's 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

14、 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 a

15、nd 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 Cont

16、racting State" mean the People's 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)和其它團體；(e) the term "person"

17、 includes an individual, a company, a partnership and any other body of persons;(六) “公司 ”一語是指法人團體或者在稅收上視同法人團體的實體；(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)；

18、(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

19、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) “主管當局 ”一語，在中華人民共和國方面是指財政部或

20、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 People's 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、締約國一方在實施本協(xié)定

21、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，應當具有該締約國關(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 w

22、hich 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、 總機構(gòu)、 注冊所在地，或者其它類似的標準，在該締約國負有納稅義務的人。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

23、 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， 雙方主管當局應協(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, th

24、en 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， 雙方主管當局應協(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， 該公司不應作為任何一方的居民按 照本協(xié)定享受優(yōu)惠

25、。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

26、 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 provis

27、ions of paragraph 1 a company is a resident of the United States of America, and, under a tax agreement between the People's 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 pu

28、rposes of enjoying benefits under this Agreement.第五條 ARTICLE 5 (Permanent Establishment)一、本協(xié)定中 “常設機構(gòu) ”一語是指企業(yè)進行全部或部分營業(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 pa

29、rtly carried on.二、“常設機構(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 qua

30、rry or any other place of extraction of natural resources.三、“常設機構(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 there

31、with, 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 thre

32、e months; and(三) 企業(yè)通過雇員或者其他人員， 在該國內(nèi)為同一個項目或有關(guān)項目提供的勞務，包 括咨詢勞務，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

33、 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， “常設機構(gòu) ”一語應認為不包括：4. Notwithstanding the provisions of paragraphs 1 through 3, the term "permanent establishment" shall be deemed not to include:(一

34、) 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 pur

35、pose 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的固定營業(yè)場所；(d) the maintenance of a fixed place of business sole

36、ly for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;(五) 專為本企業(yè)進行任何其它準備性或輔助性活動的目的所設的固定營業(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 ch

37、aracter;(六) 專為本款第(一)項至第(五)項活動的結(jié)合所設的固定營業(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 c

38、ombination is of a preparatory or auxiliary character.五、雖有第一款和第二款的規(guī)定， 當一個人在締約國一方代表締約國另一方的企業(yè)進行 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立代理人以外， 這個人為該企業(yè)進行的任何活動， 應認為該企業(yè)在該締約國一方設有常設機構(gòu)。 除非這個人 通過固定營業(yè)場所進行的活動僅限于第四款的規(guī)定， 按照該款規(guī)定， 不應認為該固定營業(yè)場 所是常設機構(gòu)。5. Notwithstanding the provisions of paragraphs 1 and 2, where a person,

39、 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

40、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 es

41、tablishment 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)務的經(jīng)紀人， 一般傭金代理人或者任何其 它獨立代理人在締約國另一方進行營業(yè)， 不應認為在該締約國另一方設有常設機構(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) 正常條件進行的，不應認為是本款所指的獨立代理人。6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the

42、 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

43、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 arm's-length conditions.七、締約國一

44、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 方進行營業(yè)的公司 (不論是否通過常設機構(gòu)) ，此項事實不能據(jù)以使任何一方公司構(gòu)成另一 方公司的常設機構(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 Contractin

45、g 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

46、property situated in the other Contracting State may be taxed in that other Contracting State.二、“不動產(chǎn) ”一語應具有財產(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。船舶和飛機不應視為不動產(chǎn)。2. The term "real property" shall have the me

47、aning 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

48、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 regarded as 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

49、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)所得和用于進行獨立個人勞務的不動 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

50、 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)的利潤應僅在該締約國征稅， 但該企業(yè)通過設在締約國另一方 常設機構(gòu)在該締約國另一方進行營業(yè)的除外。 如果該企業(yè)通過設在該締約國另一方的常設機 構(gòu)在該締約國另一方進行營業(yè)， 其利潤可以在該締約國另一方征稅， 但應僅以屬于該常設機 構(gòu)的利潤為限。1. The profits of an enterprise of a Contracting State shall be taxabl

51、e 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

52、 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)通過設在締約國另一方的常設機構(gòu)在該締約 國另一方進行營業(yè)， 如果該常設機構(gòu)是一個獨立和分設的企業(yè)， 在相同或相似情況下從事相 同或相似活動， 并完全獨立地同其所隸屬的企業(yè)進行交易， 該常設機構(gòu)在締約國各方可能得 到的利潤應屬于該常設機構(gòu)。2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on bu

53、siness 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 ac

54、tivities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.三、確定常設機構(gòu)的利潤時， 應允許扣除其進行營業(yè)發(fā)生的各項費用， 包括行政和一般 管理費用， 不論其發(fā)生于常設機構(gòu)所在國或者其它任何地方。 但是， 常設機構(gòu)支付給企業(yè)總 機構(gòu)或該企業(yè)其它辦事處的特許權(quán)使用費或其它類似款項， 以及因借款所支付的利息， 都不 作任何扣除(屬于償還代墊實際發(fā)生的費用除外)。同樣，在確定常設機

55、構(gòu)的利潤時，也不 考慮該常設機構(gòu)從企業(yè)總機構(gòu)或該企業(yè)其它辦事處取得的特許權(quán)使用費或其它類似款項， 以 及貸款給該企業(yè)總機構(gòu)或該企業(yè)其它辦事處所收取的利息 (屬于償還代墊實際發(fā)生的費用除 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 a

56、nd 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

57、 to the head office of the enterprise or any of its other offices, by way 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 char

58、ged (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 royalties or other similar payments or by way of interest on money lent to the head office of the enterprise or any of its other o

59、ffices.四、如果締約國一方的稅法規(guī)定， 對于某具體行業(yè)， 在核定利潤基礎上確定屬于常設機 構(gòu)的利潤， 則第二款并不妨礙該締約國執(zhí)行其法律的規(guī)定。 但是所得到的結(jié)果， 應與本條所 規(guī)定的原則一致。4. Insofar as the tax law of a Contracting State provides with respect to a specific industry that the profits to be attributed to a permanent establishment are to be determined on the basis of a deemed profit, nothing in paragraph 2 shall preclude that Contracting State from applying those provisions of its law, provided that the result is in accordance with the principles con