中美税收协定

中美税收协定(中英文对照)UNITEDSTATES-THEPEOPLE'SREPUBLICOFCHINAINCOMETAXCONVENTION建议：与美国企业公司签订合同前必读1984年4月30日北京签订，1986年5月10日第二份协定签订，7月24日美方批准，10月22日交换文本，1987年1月1日生效。AgreementAndRelatedProtocolSignedatBeijingonApril30,1984;SecondProtocolSignedatBeijingonMay10,1986;RatificationAdvisedbyTheSenateofTheUnitedStatesofAmericaonJuly24,1986;InstrumentsofRatificationExchangedonOctober22,1986;EnteredintoForceonJanuary1,1987.条款目录TABLEOFARTICLESArticle1-------------------涉税人PersonsCoveredArticle2-------------------税种TaxesCoveredArticle3-------------------定义DefinitionsArticle4-------------------居民ResidenceArticle5-------------------常设机构PermanentEstablishmentArticle6-------------------不动产所得IncomefromRealPropertyArticle7-------------------经营利润BusinessProfitsArticle8-------------------关联企业RelatedEnterprisesArticle9-------------------股息DividendsArticle10------------------利息InterestArticle11------------------特许使用费RoyaltiesArticle12------------------收益GainsArticle13------------------个人劳务收入IndependentPersonalServicesArticle14-------------------雇佣报酬DependentPersonalServicesArticle15------------------董事费Directors’FeesArticle16-------------------艺术与体育活动所得ArtistesandAthletesArticle17-------------------退休金与养老金PensionsandAnnuitiesArticle18-------------------政府雇员与退休金GovernmentEmployeesandPensionsArticle19-------------------教学与学术所得Teachers,ProfessorsandResearchersArticle20------------------学生与培训所得StudentsandTraineesArticle21-------------------其他收入OtherIncomeArticle22-------------------避免双重征税EliminationofDoubleTaxationArticle23-------------------非歧视NondiscriminationArticle24-------------------共同协议MutualAgreementArticle25-------------------交换信息ExchangeofInformationArticle26-------------------外交事务DiplomatsandConsularOfficersArticle27--------------------生效EntryintoForceArticle28--------------------中止效力TerminationProtocol1--------------------协定书of30April,1984一、协定中华人民共和国政府和美利坚合众国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：TheGovernmentoftheUnitedStatesofAmericaandtheGovernmentofthePeople'sRepublicofChina,DesiringtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoftaxevasionwithrespecttotaxesonincome,Haveagreedasfollows:第一条本协定适用于缔约国一方或者双方居民的人。ARTICLE1(PersonsCovered)ThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.第二条ARTICLE2(TaxesCovered)一、本协定适用于下列税种1.ThetaxestowhichthisAgreementappliesare（一）在中华人民共和国：(a)inthePeople'sRepublicofChina:１．个人所得税；(I)theindividualincometax;２．中外合资经营企业所得税；(ii)theincometaxconcerningjointventureswithChineseandforeigninvestment;３．外国企业所得税；(iii)theincometaxconcerningforeignenterprises;４．地方所得税。（以下简称“中国税收”）(iv)thelocalincometax(hereinafterreferredtoasChinesetax).（二）在美利坚合众国：根据国内收入法征收的联邦所得税。（以下简称“美国税收”）(b)intheUnitedStatesofAmerica:theFederalincometaxesimposed(hereinafterreferredtoasUnitedStatestax).二、本协定也适用于本协定签订之日后增加或者代替第一款所列税种的相同或者实质相似的税收。缔约国双方主管当局应将各自有关税法所作的实质变动，在适当时间内通知对方。2.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,thosereferredtoinparagraph1.Withinanappropriatetimeperiod,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysubstantialchangeswhichhavebeenmadeintheirrespectivetaxationlaws.第三条一、在本协定中，除上下文另有规定的以外：ARTICLE3(Definitions)1.InthisAgreement,unlessthecontextotherwiserequires,（一）“中华人民共和国”一语用于地理概念时，是指有效行使有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国有管辖权和有效行使有关中国税收法律的所有领海以外的区域，包括海底和底土；(a)thetermthePeople'sRepublicofChina,whenusedinageographicalsense,meansalltheterritoryofthePeople'sRepublicofChina,includingitsterritorialsea,inwhichthelawsrelatingtoChinesetaxareinforce,andalltheareabeyonditsterritorialsea,includingthesea-bedandsubsoilthereof,overwhichthePeople'sRepublicofChinahasjurisdictioninaccordancewithinternationallawandinwhichthelawsrelatingtoChinesetaxareinforce;（二）“美利坚合众国”一语用于地理概念时，是指有效行使有关美国税收法律的所有美利坚合众国领土，包括领海，以及根据国际法，美利坚合众国有管辖权和有效行使有关美国税收法律的所有领海以外的区域，包括海底和底土；(b)thetermtheUnitedStatesofAmerica,whenusedinageographicalsense,meansalltheterritoryoftheUnitedStatesofAmerica,includingitsterritorialsea,inwhichthelawsrelatingtoUnitedStatestaxareinforce,andalltheareabeyonditsterritorialsea,includingtheseabedandsubsoilthereof,overwhichtheUnitedStatesofAmericahasjurisdictioninaccordancewithinternationallawandinwhichthelawsrelatingtoUnitedStatestaxareinforce;（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中华人民共和国或者美利坚合众国；(c)thetermsaContractingStateandtheotherContractingStatemeanthePeople'sRepublicofChinaortheUnitedStatesofAmerica,asthecontextrequires;（四）“税收”一语，按照上下文，是指中国税收或者美国税收；(d)thetermtaxmeansChinesetaxorUnitedStatestax,asthecontextrequires;（五）“人”一语包括个人、公司、合伙企业和其它团体；(e)thetermpersonincludesanindividual,acompany,apartnershipandanyotherbodyofpersons;（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；(f)thetermcompanymeansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；(g)thetermsenterpriseofaContractingStateandenterpriseoftheotherContractingStatemeanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarried