中美税收协定

UNITEDSTATES-THEPEOPLE'SREPUBLICOFCHINAINCOMETAXCONVENTIONAgreementAndRelatedProtocolSignedatBeijingonApril30,1984;SecondProtocolSignedatBeijingonMay10,1986;RatificationAdvisedbyTheSenateofTheUnitedStatesofAmericaonJuly24,1986;InstrumentsofRatificationExchangedonOctober22,1986;EnteredintoForceonJanuary1,1987.GENERALEFFECTIVEDATEUNDERARTICLE27:1JANUARY1987TABLEOFARTICLESArticle1---------------------------------PersonsCoveredArticle2---------------------------------TaxesCoveredArticle3---------------------------------DefinitionsArticle4---------------------------------ResidenceArticle5---------------------------------PermanentEstablishmentArticle6---------------------------------IncomefromRealPropertyArticle7---------------------------------BusinessProfitsArticle8---------------------------------RelatedEnterprisesArticle9---------------------------------DividendsArticle10--------------------------------InterestArticle11--------------------------------RoyaltiesArticle12--------------------------------GainsArticle13--------------------------------IndependentPersonalServicesArticle14--------------------------------DependentPersonalServicesArticle15--------------------------------Directors’FeesArticle16--------------------------------ArtistesandAthletesArticle17--------------------------------PensionsandAnnuitiesArticle18--------------------------------GovernmentEmployeesandPensionsArticle19--------------------------------Teachers,ProfessorsandResearchersArticle20--------------------------------StudentsandTraineesArticle21--------------------------------OtherIncomeArticle22--------------------------------EliminationofDoubleTaxationArticle23--------------------------------NondiscriminationArticle24--------------------------------MutualAgreementArticle25--------------------------------ExchangeofInformationArticle26--------------------------------DiplomatsandConsularOfficersArticle27--------------------------------EntryintoForceArticle28--------------------------------TerminationProtocol1--------------------------------of30April,1984LetterofSubmittal---------------------of24July,1984LetterofTransmittal-------------------of10August,1984NotesofExchange---------------------of30April,1984Protocol2--------------------------------of10May,1986LetterofSubmittal(Protocol2)------of20May,1986LetterofTransmittal(Protocol2)----of5June,1986The“SavingClause”-------------------Paragraph2oftheProtocol1of30April,1984TAXAGREEMENTWITHTHEPEOPLE'SREPUBLICOFCHINAMESSAGEFROMTHEPRESIDENTOFTHEUNITEDSTATESTRANSMITTINGTHEAGREEMENTBETWEENTHEGOVERNMENTOFTHEUNITEDSTATESOFAMERICAANDTHEGOVERNMENTOFTHEPEOPLE'SREPUBLICOFCHINAFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFTAXEVASIONWITHRESPECTTOTAXESONINCOME,TOGETHERWITHASUPPLEMENTARYPROTOCOLANDEXCHANGEOFNOTES,SIGNEDATBEIJINGONAPRIL30,1984LETTEROFSUBMITTALDEPARTMENTOFSTATE,Washington,July24,1984.THEPRESIDENT,TheWhiteHouse.THEPRESIDENT:Ihavethehonortosubmittoyou,withaviewtoitstransmissiontotheSenateforadviceandconsenttoratification,theAgreementbetweentheGovernmentoftheUnitedStatesofAmericaandtheGovernmentofthePeople'sRepublicofChinafortheAvoidanceofDoubleTaxationandthePreventionofTaxEvasionwithRespecttoTaxesonIncome,togetherwithasupplementaryprotocolandexchangeofnotes,whichyousignedatBeijingonApril30,1984.TheagreementisthefirstcompleteincometaxtreatytobesignedwiththePeople'sRepublicofChina.AlimitedtreatyaffectingthetaxationofincomefrominternationalshippingandaircraftoperationswassignedatBeijingonMarch5,1982,(97thCong.2d.Sess.,SenateTreatyDoc.No.97-24,June16,1982)andispresentlyinforce.ThepresentagreementisbasedonmodelincometaxtreatiespreparedbytheDepartmentoftheTreasury,theUnitedNations,andtheOECD.LikeotherUnitedStatestaxtreaties,itprovidesrulesfordeterminingtheextenttowhicheachcountrymaytaxparticulartypesofincome.Wherethehostcountrymaytax,itagreestoimposeitsincometaxinanon-discriminatorymanner.Theagreementprovidesthatthecountryofresidencewillgiveaforeigntaxcreditforincometaxpaidtotheothercountry.Ifanypotentialproblemsofdoubletaxationshouldarise,thetaxofficialsofthetwocountriesagreetoconsulttotrytoresolvethem.Allprovisionsoftheagreementarereciprocal.SomewillbenefitespeciallyUnitedStatesinvestors.Forinstance,investorswillknowbeforeundertakingatransactioninChinawhattheincometaxconsequenceswillbe.BusinessprofitswillnotbetaxablebyChinaunlessattributabletoapermanentestablishment,asdefinedintheagreement.TaxationbyChinaoftheremunerationofUnitedStatescitizenswhoareself-employedoremployedbyprivatefirmsisgenerallypermissibleonlyiftheyremaininChinamorethansixmonthsayear.Inaddition,theagreementlimitsthetaxwhicheachcountrymayimposeondividends,interestandroyaltiesderivedbyresidentsoftheothercountrytonomorethan10percentineachcase.Theprotocolclarifiescertainprovisionsoftheagreementandalsoprovidesforcooperationbetweenthetaxofficialsofthetwocountriestopreventtaxevasion.Intheaccompanyingexchangeofnotes,theUnitedStatesagreestoamendthetreatywithChinatoincludeataxsparingcreditifsuchaprovisioniseverincludedinaUnitedStatesta