美国-中国∙所得税协定
| UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION | 美国–中华人民共和国▫所得税协定 |
| 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. |
协议及相关议定书于1984年4月30日在北京签署； 第二份议定书于1986年5月10日在北京签署； 美国参议院于1986年7月24日告知批准； 批准文书于1986年10月22日互换； 于1987年1月1日生效。 |
| GENERAL EFFECTIVE DATE UNDER ARTICLE 27: 1 JANUARY 1987 |
第27条规定的总体生效日期：1987年1月1日 |
| TABLE OF ARTICLES |
条款目录 |
| Article 1--------------------------------------Persons Covered | 第 1 条------------------------------涵盖人员 |
| Article 2--------------------------------------Taxes Covered | 第 2 条------------------------------涵盖税项 |
| Article 3--------------------------------------Definitions | 第 3 条------------------------------各项定义 |
| Article 4--------------------------------------Residence | 第 4 条------------------------------常住地 |
| Article 5--------------------------------------Permanent Establishment | 第 5 条------------------------------常设机构 |
| Article 6--------------------------------------Income from Real Property | 第 6 条------------------------------不动产收入 |
| Article 7--------------------------------------Business Profits | 第 7 条------------------------------营业利润 |
| Article 8--------------------------------------Related Enterprises | 第 8 条------------------------------关联企业 |
| Article 9--------------------------------------Dividends | 第 9 条------------------------------股息 |
| Article 10------------------------------------Interest | 第10条------------------------------利息 |
| Article 11------------------------------------Royalties | 第11条------------------------------特许使用费 |
| Article 12------------------------------------Gains | 第12条------------------------------收益 |
| Article 13------------------------------------Independent Personal Services | 第13条------------------------------独立性个人服务 |
| Article 14------------------------------------Dependent Personal Services | 第14条------------------------------依附性个人服务 |
| Article 15------------------------------------Directors’ Fees | 第15条------------------------------董事费 |
| Article 16------------------------------------Artistes and Athletes | 第16条------------------------------艺术家和运动员 |
| Article 17------------------------------------Pensions and Annuities | 第17条------------------------------退休金和养老金 |
| Article 18------------------------------------Government Employees and Pensions | 第18条------------------------------政府雇员及退休金 |
| Article 19------------------------------------Teachers, Professors and Researchers | 第19条------------------------------教师、教授、及研究人员 |
| Article 20------------------------------------Students and Trainees | 第20条------------------------------学生和实习生 |
| Article 21------------------------------------Other Income | 第21条------------------------------其它收入 |
| Article 22------------------------------------Elimination of Double Taxation | 第22条------------------------------消除双重征税 |
| Article 23------------------------------------Nondiscrimination | 第23条------------------------------无差别待遇 |
| Article 24------------------------------------Mutual Agreement | 第24条------------------------------双方认可 |
| Article 25------------------------------------Exchange of Information | 第25条------------------------------信息交换 |
| Article 26------------------------------------Diplomats and Consular Officers | 第26条------------------------------外交官和领事官员 |
| Article 27------------------------------------Entry into Force | 第27条------------------------------生效 |
| Article 28------------------------------------Termination | 第28条------------------------------终止 |
| Protocol 1-----------------------------------of 30 April, 1984 | 议定书-1---------------------------1984年4月30日 |
| Letter of Submittal------------------------of 24 July, 1984 | 提交函------------------------------1984年7月24日 |
| Letter of Transmittal ---------------------of 10 August, 1984 | 转送函------------------------------1984年8月10日 |
| Notes of Exchange-----------------------of 30 April, 1984 | 换文---------------------------------1984年4月30日 |
| Protocol 2-----------------------------------of 10 May, 1986 | 议定书-2---------------------------1986年5月10日 |
| Letter of Submittal (Protocol 2)--------of 20 May, 1986 | 提交函（议定书-2）------------1986年5月20日 |
| Letter of Transmittal (Protocol 2)------of 5 June, 1986 | 转送函（议定书-2）------------1986年6月5日 |
| The “Saving Clause”---------------------Paragraph 2 of the Protocol 1 of 30 April, 1984 | “保留条款”-------------------------1984年4月30日议定书-1第2项 |
| TAX AGREEMENT WITH THE PEOPLE’S REPUBLIC OF CHINA |
与中华人民共和国的税收协议 |
| MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING |
发送 自 美国总统 转送 |
| THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME, TOGETHER WITH A SUPPLEMENTARY PROTOCOL AND EXCHANGE OF NOTES, SIGNED AT BEIJING ON APRIL 30, 1984 |
美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税及防止逃税的协议, 及其补充议定书和换文, 于1984年4月30日在北京签署 |
| LETTER OF SUBMITTAL |
提交函 |
DEPARTMENT OF STATE, Washington, July 24, 1984. |
美国国务院， 华盛顿，1984年7月24日. |
| THE PRESIDENT, The White House. |
总统， 白宫. |
| THE PRESIDENT: I have the honor to submit to you, with a view to its transmission to the Senate for advice and consent to ratification, the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income, together with a supplementary protocol and exchange of notes, which you signed at Beijing on April 30, 1984. | 总统：我荣幸地向您提交《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》及其补充议定书和换文，以便您将其转送参议院征询建议并同意批准，该协议由您于1984年4月30日在北京签署。 |
| The agreement is the first complete income tax treaty to be signed with the People’s Republic of China. A limited treaty affecting the taxation of income from international shipping and aircraft operations was signed at Beijing on March 5, 1982, (97th Cong. 2d. Sess., Senate Treaty Doc. No. 97-24, June 16, 1982) and is presently in force. | 该协议是与中华人民共和国签署的第一份完整的所得税协定。一份涉及国际海运和航空运营收入相关税赋的限制性协定已于1982年3月5日在北京签署（第97届国会第2次会议，参议院协定文件第97-24号，1982年6月16日），目前生效中。 |
| The present agreement is based on model income tax treaties prepared by the Department of the Treasury, the United Nations, and the OECD. Like other United States tax treaties, it provides rules for determining the extent to which each country may tax particular types of income. Where the host country may tax, it agrees to impose its income tax in a non-discriminatory manner. The agreement provides that the country of residence will give a foreign tax credit for income tax paid to the other country. If any potential problems of double taxation should arise, the tax officials of the two countries agree to consult to try to resolve them. | 当前这份协议以财政部、联合国、及经合组织制订的所得税协定范本为基础。与美国的其它税收协定一样，其中给出相关规则，以确定各国可对特定类型收入征税的范围。东道国对于可征税的情形，同意以无差别的方式征收所得税。该协议规定，居住国将对已缴纳给另外那个国家的所得税给予海外税款抵免。如果出现任何潜在的双重征税问题，两国税务官员同意进行磋商以努力解决。 |
| All provisions of the agreement are reciprocal. Some will benefit especially United States investors. For instance, investors will know before undertaking a transaction in China what the income tax consequences will be. Business profits will not be taxable by China unless attributable to a “permanent establishment”, as defined in the agreement. Taxation by China of the remuneration of United States citizens who are self-employed or employed by private firms is generally permissible only if they remain in China more than six months a year. In addition, the agreement limits the tax which each country may impose on dividends, interest and royalties derived by residents of the other country to no more than 10 percent in each case. | 该协议的所有条款都相互对等。某些条款将特别有利于美国投资者。例如，投资者可以在中国开展某笔交易之前就知晓其所得税结果。营业利润不会被中国征税，除非可归属于协议中定义的“常设机构”。自雇或受雇于私营企业的美国公民通常只有年内在中国停留超过六个月的情况下，其报酬才会被中国征税。此外，关于向对方居民取得的股息、利息、及特许使用费征税，协议还限定各国的税率不得超过10%。 |
| The protocol clarifies certain provisions of the agreement and also provides for cooperation between the tax officials of the two countries to prevent tax evasion. | 议定书阐明协议的某些条款，并规定两国税务官员应合作以防止逃税。 |
| In the accompanying exchange of notes, the United States agrees to amend the treaty with China to include a “tax sparing credit” if such a provision is ever included in a United States tax treaty with another country. Presently, the United States does not permit a “tax sparing” credit, i.e. a foreign tax credit for the statutory full amount of the foreign tax even if, in fact, that tax has been reduced or waived as an incentive. It is a firm element of U.S. policy that a foreign tax credit be given only for foreign income taxes actually paid. | 在随附的换文中，美国同意修改与中国的协定以纳入“税收饶让抵免”，如果美国与其它国家签订的税收协定中包含此类条款。目前美国不允许“税收饶让”抵免，即对应法定的外国税负全额给予海外税款抵免，即使该项税负实际上已作为某种激励措施被削减或免除。美国相关政策的一项确定要素是，仅对应实际缴纳的外国所得税给予海外税款抵免。 |
| The agreement provides that the Contracting States shall notify each other in writing, through diplomatic channels, upon the completion of their respective legal procedures to bring the agreement into force. The agreement will enter into force on the thirtieth day after the date of the latter of such notifications and shall take effect with respect to income derived during taxable years beginning on or after the first day of January next following the date on which the agreement enters into force. | 该协议规定，缔约国双方应在各自完成让协议生效的法律程序后，通过外交渠道以书面形式通知对方。协议将于前述通知中较晚者之日期起第30天生效，适用于协议生效次年1月1日或之后开始的纳税年度中取得的收入。 |
| A technical memorandum explaining in detail the provisions of the agreement is being prepared by the Department of the Treasury and will be submitted separately to the Senate Committee on Foreign Relations. | 财政部正在准备一份技术备忘录，详细说明该协议的条款，会将其另行提交给参议院外交关系委员会。 |
| The Department of the Treasury, with the cooperation of the Department of State, was primarily responsible for the negotiation of the agreement. It has the full approval of both Departments. | 在国务院的配合下，财政部主要负责该协议的磋商。该协议已完全获得两部门的批准。 |
| Respectfully submitted, | 此致， |
George P. Schultz |
乔治∙舒尔茨 |
| LETTER OF TRANSMITTAL |
转送函 |
THE WHITE HOUSE, August 10,1984. |
白宫，1984年8月10日. |
| To the Senate of the United States: | 致美国参议院： |
| I transmit herewith for Senate advice and consent to ratification the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income, together with a supplementary protocol and exchange of notes, signed at Beijing on April 30, 1984. I also transmit the report of the Department of State on the Agreement. | 我谨此转送参议院征询建议并同意批准1984年4月30日在北京签署的《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》及其补充议定书和换文。我同时还转送国务院关于该协议的报告。 |
| The Agreement is the first complete income tax treaty between the two countries. A limited treaty concerning the taxation of income from international shipping and air transportation, signed at Beijing on March 5, 1982, was approved by the Senate on July 27,1983 and is now in force. | 该协议是两国间第一份完整的所得税协定。一份涉及国际海运和空运收入相关税赋的限制性协定已于1982年3月5日在北京签署，并于1983年7月27日获得参议院批准，目前生效中。 |
| The Agreement is based on model income tax treaties developed by the Department of the Treasury, the Organization for Economic Cooperation and Development, and the United Nations. The provisions of the Agreement are reciprocal and, like other tax treaties, represent a balanced package of benefits and concessions. | 该协议以美国财政部、经济合作与发展组织、及联合国制订的所得税协定范本为基础。该协议中的条款相互对等，与其它税收协定一样，体现出受益和让与之间的某种平衡。 |
| The Agreement will contribute to a long-run expansion of economic relations between the two countries by providing clear rules as to the tax consequences of investing or working in the other country. It reduces the tax which residents of one country must pay to the other on certain types of income, such as dividends, interest, and royalties and provides limited exemptions for visiting teachers, researchers and students. The Agreement also assures nondiscriminatory taxation in the host country, and, provides a mechanism for cooperation between the tax authorities to try to resolve any potential problems of double taxation. | 该协议对于在对方国家投资或工作的税收结果给出明确的规则，将促进两国经济关系的长期扩展。对于诸如股息、利息、特许使用费等某些类型的收入，协议可削减一国居民必须向对方国家缴纳的税款，并为客座教师、研究人员、及学生提供有限度的豁免。该协议还确保在东道国的无差别税收待遇，并为双方税务当局之间的合作提供某种机制，以努力解决任何潜在的双重征税问题。 |
| I recommend that the Senate give early and favorable consideration to the Agreement and give its advice and consent to ratification. | 我建议参议院尽早适宜地审议该协议，提出建议并同意批准。 |
RONALD REAGAN. |
罗纳德∙里根. |
| AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME |
美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税和防止逃税的协议 |
| The Government of the United States of America and the Government of the People’s Republic of China, | 美利坚合众国政府和中华人民共和国政府， |
| Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, | 愿意就对收入避免双重征税和防止逃税缔结协议， |
| Have agreed as follows: | 同意下述条款： |
| ARTICLE 1 (Persons Covered) |
第1条 （涵盖人员） |
| This Agreement shall apply to persons who are residents of one or both of the Contracting States. | 本协议适用于身为缔约国一方或双方居民的人。 |
| ARTICLE 2 (Taxes Covered) |
第2条 （涵盖税项） |
| 1. The taxes to which this Agreement applies are | 1. 本协议适用的税项为 |
| (a) in the People’s Republic of China: | (a) 在中华人民共和国： |
| (i) the individual income tax; | (i) 个人所得税； |
| (ii) the income tax concerning joint ventures with Chinese and foreign investment; | (ii) 中外合资经营企业的所得税； |
| (iii) the income tax concerning foreign enterprises; | (iii) 外国企业的所得税； |
| (iv) the local income tax (herein after referred to as “Chinese tax”). | (iv) 地方所得税。 （以下称为“中国税”） |
| (b) in the United States of America: the Federal income taxes imposed (hereinafter referred to as “United States tax”). | (b) 在美利坚合众国：征收的联邦所得税。（以下称为“美国税”） |
| 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. | 2. 本协议也适用于协议签订日之后增补或取代第1项所述税种的、任何相同或实质上类似的税种。缔约国双方主管当局应在适当的时间内就其税法所作的任何实质性变更通知对方。 |
| ARTICLE 3 (Definitions) |
第3条 （各项定义） |
| 1. In this Agreement, unless the context otherwise requires, | 1. 在本协议中，除非上下文另有要求， |
| (a) the 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-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; | (a) 术语“中华人民共和国”用于地理含义时，意指中华人民共和国全部领土，包括其领海，与中国税相关的法律在那里适用，还意指领海以外的所有区域，包括海床和底土，中华人民共和国根据国际法对其拥有管辖权，同时与中国税相关的法律在那里适用； |
| (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 hereof, over which the United States of America has jurisdiction in accordance with international law and in which the laws relating to United States tax are in force; | (b) 术语“美利坚合众国”用于地理含义时，意指美利坚合众国全部领土，包括其领海，与美国税相关的法律在那里适用，还意指领海以外的所有区域，包括海床和底土，美利坚合众国根据国际法对其拥有管辖权，同时与美国税相关的法律在那里适用； |
| (c) the terms “a Contracting State” and “the other Contracting State” mean the People’s Republic of China or the United States of America, as the context requires; | (c) 术语“缔约国一方”和“缔约国另一方”指中华人民共和国或美利坚合众国，视上下文而定； |
| (d) the term “tax” means Chinese tax or United States tax, as the context requires; | (d) 术语“税”指中国税或美国税，视上下文而定； |
| (e) the term “person” includes an individual, a company, a partnership and any other body of persons; | (e) 术语“人”包括个人、公司、合伙企业、任何其它团体； |
| (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; | (f) 术语“公司”指任何法人团体或在税务上被当作法人团体的任何实体； |
| (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; | (g) 术语“缔约国一方企业”和“缔约国另一方企业”分别指缔约国一方居民运营的企业和缔约国另一方居民运营的企业； |
| (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; | (h) 术语“国民”指拥有缔约国一方国籍的所有个人以及根据缔约国一方现行法律取得相应地位的所有法人、合伙企业、其它团体； |
| (I) the term “competent authority” means | (I) 术语“主管当局”意指 |
| (i) in the People’s Republic of China, the Ministry of Finance or its authorized representative; and | (i) 在中华人民共和国，财政部或其授权代表；以及 |
| (ii) in the United States of America, the Secretary of the Treasury or his authorized representative. | (ii) 在美利坚合众国，财政部长或其授权代表。 |
| 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. | 2. 缔约国一方在适用本协议时，其中未作定义的任何术语，除上下文另有要求外，具有该国关于本协议所适用税种的各项法律所规定的含义。 |
| ARTICLE 4 (Residence) |
第4条 （常住地） |
| 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. | 1. 在本协议中，术语“缔约国一方居民”指根据该国法律，缘于其居所、住宅、总部所在地、注册成立地、或其它类似标准，在该方缔约国负有纳税义务的人。 |
| 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. | 2. 如果根据第1项的规定，某个人同时是缔约国双方的居民，那么双方主管当局应通过协商，确定该人就本协议而言应被视作哪个国家的居民。 |
| 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. | 3. 如果根据第1项的规定，某家公司同时是缔约国双方的居民，那么双方主管当局应通过协商，确定该公司就本协议而言应被视作哪个国家的居民；如果双方无法就此确定，那么该公司就享受本协议优惠而言，不会被视为缔约国任何一方的居民。 |
| 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 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 purposes of enjoying benefits under this Agreement. | 4. 如果根据第1项的规定，某家公司是美利坚合众国的居民，同时根据中华人民共和国与第三国签订的税收协议也是该第三国的居民，那么该公司就享受本协议优惠而言，不会被视为美利坚合众国的居民。 |
| ARTICLE 5 (Permanent Establishment) |
第5条 （常设机构） |
| 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. | 1. 就本协议而言，术语“常设机构”是指企业开展全部或部分经营活动的固定营业场所。 |
| 2. The term “permanent establishment” includes especially: | 2. 术语“常设机构”特别包括： |
| (a) a place of management; | (a) 管理场所； |
| (b) a branch; | (b) 分支机构； |
| (c) an office; | (c) 办事处； |
| (d) a factory; | (d) 工厂； |
| (e) a workshop; and | (e) 车间；以及 |
| (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. | (f) 矿山、油井或气井、采石场、或任何其它自然资源开采场地。 |
| 3. The term “permanent establishment” also includes: | 3. 术语“常设机构”还包括： |
| (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; | (a) 建筑工地、建设或装配或安装工程，或与其相关的监理活动，但仅限于此类工地、工程、或活动持续超过6个月的情形； |
| (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 | (b) 用于勘探或开采自然资源的装置、钻井、或船舶，但仅限于使用时间超过3个月的情形；以及 |
| (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. | (c) 企业提供各种服务，包括咨询服务，通过其雇员或为此目的聘用的其他人员，但仅限于此类活动（为同一项目或某个相关项目）在任何12个月内在该国境内持续一段或数段期间累计超过6个月。 |
| 4. Notwithstanding the provisions of paragraphs 1 through 3, the term “permanent establishment” shall be deemed not to include: | 4. 虽然有第1至3项的规定，术语“常设机构”不应被认为包括： |
| (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; | (a) 仅为储存、展示、或交付属于企业的货物或商品之目的而使用设施； |
| (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; | (b) 仅为储存、展示、或交付之目的而维持属于企业的货物或商品的库存； |
| (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; | (c) 仅为供别家企业加工之目的而维持属于企业的货物或商品的库存； |
| (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; | (d) 仅为企业采购货物或商品或收集信息之目的而维持固定营业场所； |
| (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; | (e) 仅为企业开展其它准备性或辅助性活动之目的而维持固定营业场所； |
| (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. | (f) 仅为(a)至(e)分项所述活动的任何组合而维持固定营业场所，如果这种组合衍生的活动整体上属于准备或辅助性质。 |
| 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. | 5. 虽然有第1项和第2项的规定，但如果某个人——除第6项适用的独立代理人以外——代表某家企业行事，拥有并且惯常性行使权力在缔约国一方以该企业的名义签订合同，那么就该人为企业开展的任何活动而言，那家企业应被认为在缔约国那方设有常设机构，除非该人的活动局限于第4项所提及的条目，那些活动即使通过固定营业场所开展，根据该项之规定也不能让对应的固定营业场所构成为常设机构。 |
| 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 arm’s-length conditions. | 6. 缔约国一方企业不会仅因为有通过经纪人、常规佣金代理人、或其他独立代理人在缔约国另一方开展业务，而被认为在缔约国另一方设有常设机构，如果那些人是在他们自己的业务过程中行事。不过，当代理人的活动全部或几乎全部是代表那家企业时，他将不会被视为此项条款范围内的独立代理人，如果该代理人与企业之间的交易显示出没有遵循公平交易原则。 |
| 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. | 7. 作为缔约国一方居民的某家公司控制或受控于作为缔约国另一方居民的某家公司、或在缔约国另一方开展经营（无论是通过常设机构还是其它方式）的某家公司，此项事实本身并不会让任何一家公司构成为另一家公司的常设机构。 |
| ARTICLE 6 (Income from Real Property) |
第6条 （不动产收入） |
| 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. | 1. 缔约国一方居民从位于缔约国另一方的不动产取得的收入，可在缔约国另一方被征税。 |
| 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 regarded as real property. | 2. 术语“不动产”应具有该处不动产所在缔约国的法律所赋予的含义。该术语在任何情况下均应包括附属于不动产的财产、用于农业和林业的牲畜和设备、关于地产的常规法律条款涉及的各种权利、不动产的收益权、以及对应发掘或有权发掘矿藏、水源、其它自然资源而收取可变或固定款项的权利；船舶和飞机不应被作为不动产。 |
| 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. | 3. 第1项的规定应适用于直接使用、出租、或以任何其它方式使用不动产所取得的收入。 |
| 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. | 4. 第1项和第3项的规定也应适用于企业不动产所衍生的收入、以及用于开展独立性个人服务的不动产所衍生的收入。 |
| ARTICLE 7 (Business Profits) |
第7条 （营业利润） |
| 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. | 1. 缔约国一方的企业取得的利润应仅在该方缔约国被征税，除非企业通过设在缔约国另一方的某个常设机构在那里开展业务。如果企业开展业务存在前述状况，那么其利润可在缔约国另一方被征税，但仅限于可归属于那个常设机构的部分。 |
| 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. | 2. 除须遵循第3项规定以外，如果缔约国一方企业通过设在缔约国另一方的某个常设机构在那里开展业务，那么在缔约国各方都存在会被归结到那个常设机构的、其预期可能赚取的利润，如同它是一家不相关的独立企业，在相同或类似的条件下从事相同或类似的活动，并与自身是其常设机构的那家企业完全独立地作交易。 |
| 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, 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 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 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 offices. | 3. 在确定某个常设机构的利润时，应允许抵扣为该常设机构而产生的各种费用，包括行政和常规管理费用，无论是产生于该常设机构所在国还是其它地方。不过，不允许抵扣的项目——如果存在——包括，该常设机构向企业总部或企业的其它办事处支付（除用于补偿实际费用外）的各种款项，无论是作为特许使用费或其它类似款项，还是作为出借给该常设机构的资金所对应的利息。同样地，在确定某个常设机构的利润时，也不考虑该常设机构向企业总部或企业的其它办事处收取（除用于补偿实际费用外）的各种款项，无论是作为特许使用费或其它类似款项，还是作为出借给企业总部或其它办事处的资金所对应的利息。 |
| 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 contained in this Article. | 4. 如果缔约国一方的税法规定，针对某个特定行业，会被归结到某个常设机构的利润须基于认可的利润来确定，那么第2项中所述不应妨碍该方缔约国适用其法律的那些规定，只要其结果与本条包含的原则相一致。 |
| 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. | 5. 不应该仅因为某个常设机构为企业采购货物或商品而将利润归结到那个常设机构。 |
| 6. For the purpose of paragraphs 1 through 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. | 6. 就第1至5项而言，会被归结到常设机构的利润每年应采用相同的方法来确定，除非有适当和充分的理由作改变。 |
| 7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. | 7. 如果利润中包含本协议其它条款另行论述的收入项目，那些条款中的规定不应受本条中各项规定的影响。 |
| ARTICLE 8 (Related Enterprises) |
第8条 （关联企业） |
| 1. Where | 1. 如果 |
| (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or | (a) 缔约国一方的企业直接或间接参与缔约国另一方企业的管理、控制、或资本投入；或者 |
| (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, | (b) 相同主体直接或间接参与缔约国一方和另一方企业的管理、控制、或资本投入， |
| and in either case the relationship between the two enterprises in their commercial or financial relations differs from that which would exist between independent enterprises, then any profits which, but for those conditions would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. | 并且在上述任何一种情况下，两家企业之间的关系在商业或财务上不同于独立企业之间的状况，那么任何若非因那些状况本应由其中某家企业取得、但由于那些状况而未取得的利润，可计入那家企业并据此征税。 |
| 2. Where a Contracting State includes in the profits of an enterprise of that Contracting State-and taxes accordingly-profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be paid to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other. | 2. 如果缔约国一方计入己方某家企业并据此征税的利润已经由缔约国另一方的某家企业在另一方缴税，而计入的这些利润本应由第一方缔约国的那家企业取得——如果两家企业之间的状况等同于独立企业之间的状况，那么缔约国另一方应该对那些利润的征税额相应作调整。在确定该项调整时，应适当考虑本协议的其它规定，必要时缔约国双方主管当局应当相互协商。 |
| ARTICLE 9 (Dividends) |
第9条 （股息） |
| 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 作为缔约国一方居民的某家公司支付给缔约国另一方居民的股息，可在缔约国另一方被征税。 |
| 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 percent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. | 2. 不过，这些股息也可在支付股息的公司是其居民的缔约国那方依照其法律被征税，但如果收款人是股息的受益所有者，那么征收的税款不应超过股息总额的10%。此项规定不影响该公司的利润——股息从中支付——所关联的税赋。 |
| 3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident. | 3. 本条中使用的术语“股息”是指股份或其它参与利润分配的权利——非债权——所衍生的收入，以及根据派发股息的公司是其居民的缔约国那方的税法，跟股份收入同样征税的、由其它公司权利衍生的收入。 |
| 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding or other corporate rights in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or 13, as the case may be, shall apply. | 4. 第1项和第2项的规定不适用，如果股息的受益所有者是缔约国一方居民，在缔约国另一方——支付股息的公司是其居民——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且股份持有或其它公司权利——股息因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding or other corporate rights in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Contracting State. | 5. 即使作为缔约国一方居民的某家公司从缔约国另一方取得利润或收入，缔约国另一方也不得对该公司支付的股息征税，除非股息是支付给缔约国另一方的居民，或者股份持有或其它公司权利——股息因之而支付——实质性关联于设在缔约国另一方的某个常设机构或固定据点；此外也不得对该公司的未分配利润征税，即使支付的股息或未分配的利润全部或部分是由产生于缔约国另一方的利润或收入构成。 |
| ARTICLE 10 (Interest) |
第10条 （利息） |
| 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 产生于缔约国一方并支付给缔约国另一方居民的利息，可在缔约国另一方被征税。 |
| 2. However, such interest may also be taxed in the contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 percent of the gross amount of the interest. | 2. 不过，这些利息也可在其产生的缔约国那方依照其法律被征税，但如果收款人是利息的受益所有者，那么征收的税款不应超过利息总额的10%。 |
| 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the government of the other Contracting State, a political subdivision or local authority thereof, the Central Bank of that other Contracting State or any financial institution wholly owned by that government, or by any resident of the other Contracting State with respect to debt-claims indirectly financed by the government of that other Contracting State, a political subdivision or local authority thereof, the Central Bank of that other Contracting State or any financial institution wholly owned by that government, shall be exempt from tax in the first-mentioned Contracting State. | 3. 虽然有第2项的规定，但如果利息产生于缔约国一方，而取得者是缔约国另一方政府、其行政区或地方当局、该国的中央银行、或该国政府全资拥有的金融机构，或者是缔约国另一方的居民且对应的债权由该国政府、其行政区或地方当局、该国的中央银行、或该国政府全资拥有的金融机构间接融资，那么相关的利息在第一方缔约国应免税。 |
| 4. The term “interest” as used in this Article means income from debt claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities, and income from bonds or debentures, including premiums or prizes attaching to such securities, bonds, or debentures. | 4. 本条所用术语“利息”指来自各种债权的收入，不论是否有抵押担保，也不论是否附带可分享债务人利润的权利，特别是包括来自政府有价证券的收入，以及来自各种债券或债权证的收入，包括相关证券、债券、或债权证附带的溢价或奖励。 |
| 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or 13, as the case may be, shall apply. | 5. 第1项、第2项、第3项的规定不适用，如果利息的受益所有者是缔约国一方居民，在缔约国另一方——利息产生在该国——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且债权——利息因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 6. Interest shall be deemed to arise in a Contracting State when the payer is the government of that Contracting State itself, a political subdivision, a local authority or a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. | 6. 如果利息支付者是缔约国一方政府、其行政区、地方当局、或该国居民，那么对应的利息会被认为产生于该国。不过，如果利息的支付者——不论是不是缔约国一方居民——在缔约国一方有常设机构或固定据点，利息对应的债务关联于该常设机构或固定据点，并且利息由该常设机构或固定据点承担，那么相关的利息会被认为产生于该常设机构或固定据点所在的缔约国。 |
| 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. | 7. 如果缘于支付人与受益所有人之间、或他们两者与其他人之间的某种特殊关系，就相应债权支付的利息金额超过支付人与受益所有人在没有那种关系时本会同意的金额，那么本条中的规定仅适用于本会同意的金额。在那种情况下，超额部分仍会依照缔约国各方的法律被征税，同时适当考虑本协议的其它规定。 |
| ARTICLE 11 (Royalties) |
第11条 （特许使用费） |
| 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 产生于缔约国一方并支付给缔约国另一方居民的特许使用费，可在缔约国另一方被征税。 |
| 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 percent of the gross amount of the royalties. | 2. 不过，这些特许使用费也可在其产生的缔约国那方依照其法律被征税，但如果收款人是特许使用费的受益所有人，那么征收的税款不应超过特许使用费总额的10%。 |
| 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematographic films or films or tapes used for radio or television broadcasting, any patent, technical know-how, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. | 3. 本条所用术语“特许使用费”指作为补偿收到的任何形式的付款，对应于使用或有权使用文学、艺术、或科学作品，包括电影胶片或用于电台或电视播放的胶片或影音带的版权，以及任何专利、技术诀窍、商标、设计或模型、图纸、秘密配方或工艺，或者使用或有权使用工业、商业、或科学设备，或关于工业、商业、或科学实践的信息。 |
| 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein; or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or 13, as the case may be, shall apply. | 4. 第1项和第2项的规定不适用，如果特许使用费的受益所有人是缔约国一方居民，在缔约国另一方——特许使用费产生在该国——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且权利或财产——特许使用费因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 5. (a) Royalties will be deemed to arise in a Contracting State when the payer is the government of that Contracting State itself, a political subdivision, a local authority or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. | 5. (a) 如果特许使用费的支付者是缔约国一方政府、其行政区、地方当局、或该国居民，那么对应的特许使用费会被认为产生于该国。不过，如果特许使用费的支付者——不论是不是缔约国一方居民——在缔约国一方有常设机构或固定据点，支付特许使用费的责任关联于该常设机构或固定据点，并且特许使用费由该常设机构或固定据点承担，那么相关的特许使用费会被认为产生于该常设机构或固定据点所在的缔约国。 |
| (b) Where under subparagraph (a) royalties do not arise in one of the Contracting States, and the royalties related to the use of, or the right to use, the right or property in one of the Contracting States, the royalties shall be deemed to arise in that Contracting State. | (b) 如果根据第(a)项，特许使用费不是产生于缔约国某一方，但关联于使用或有权使用缔约国一方的权利或财产，那么相关的特许使用费会被认为产生于缔约国那方。 |
| 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right, or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. | 6. 如果缘于支付人与受益所有人之间、或他们两者与其他人之间的某种特殊关系，对应使用、权利、或信息而支付的特许使用费金额超过支付人与受益所有人在没有那种关系时本会同意的金额，那么本条中的规定仅适用于本会同意的金额。在那种情况下，超额部分仍会依照缔约国各方的法律被征税，同时适当考虑本协议的其它规定。 |
| ARTICLE 12 (Gains) |
第12条 （收益） |
| 1. Gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. | 1. 缔约国一方居民转让第6条所述位于缔约国另一方的不动产所取得的收益，可在缔约国另一方被征税。 |
| 2. Gains from the alienation of movable (personal) property forming part of the business assets of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or of movable (personal) property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or such a fixed base, may be taxed in that other Contracting State. | 2. 转让缔约国一方企业在缔约国另一方设立的常设机构的经营资产组成部分中的可移动（个人）财产、或缔约国一方居民在缔约国另一方为从事独立性个人服务而设立的固定据点的可移动（个人）财产所取得的收益，包括转让该类常设机构（单独或者随同整个企业）或固定据点所取得的收益，可在缔约国另一方被征税。 |
| 3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic and of movable (personal) property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State. | 3. 缔约国一方居民转让从事国际运输的船舶或飞机、以及关联于此类船舶或飞机运营的可移动（个人）财产所取得的收益，应仅在该方缔约国被征税。 |
| 4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of real property situated in a Contracting State may be taxed in that Contracting State. | 4. 对于其财产直接或间接地主要由位于缔约国一方的不动产组成的某家公司，转让其股本所取得的收益可在该方缔约国被征税。 |
| 5. Gains from the alienation of shares other than those mentioned in paragraph 4 representing a participation of 25 percent in a company which is a resident of a Contracting State may be taxed in that Contracting State. | 5. 对于第4项所述以外的某家身为缔约国一方居民的公司，转让相当于其25%股权的股份所取得的收益可在该方缔约国被征税。 |
| 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that referred to in paragraphs 1 through 5 and arising in the other Contracting State may be taxed in that other Contracting State. | 6. 缔约国一方居民转让第1至5项所述以外的任何财产所取得的、产生于缔约国另一方的收益，可在缔约国另一方被征税。 |
| ARTICLE 13 (Independent Personal Services) |
第13条 （独立性个人服务） |
| 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days in the calendar year concerned. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State, but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods. | 1. 缔约国一方居民个人缘于专业服务或其它独立性活动所取得的收入，应仅在该方缔约国被征税，除非为从事其活动他在缔约国另一方有可供其经常使用的固定据点，或相关日历年度内在缔约国另一方停留一段或多段期间累计超过183天。如果他在缔约国另一方有固定据点或停留达到前述时间，那么收入可在缔约国另一方被征税，但仅限于可归属于该固定据点或在前述期间内在缔约国另一方取得的收入。 |
| 2. The term “professional services” includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. | 2. 术语“专业服务”特别包括独立性的科学、文学、艺术、教育或教学活动，以及医生、律师、工程师、建筑师、牙医、会计师的独立性活动。 |
| ARTICLE 14 (Dependent Personal Services) |
第14条 （依附性个人服务） |
| 1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State. | 1. 除须遵循第15条、第17条、第18条、第19条、及第20条中的规定以外，缔约国一方居民因受雇佣而取得的薪水、工资、及其它类似报酬应仅在该方缔约国被征税，除非是在缔约国另一方受雇佣。如果是那样，那么因之取得的报酬可在缔约国另一方被征税。 |
| 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: | 2. 虽然有第1项的规定，但缔约国一方居民因在缔约国另一方受雇佣而取得的报酬，应仅在第一方缔约国被征税，如果： |
| (a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and | (a) 收款人在相关日历年度内在缔约国另一方停留的一段或多段期间累计不超过183天；并且 |
| (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and | (b) 报酬是由或代表不是缔约国另一方居民的某家雇主支付；并且 |
| (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State. | (c) 报酬不是由雇主在缔约国另一方设立的常设机构或固定据点承担。 |
| ARTICLE 15 (Directors’ Fees) |
第15条 （董事费） |
| Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. | 缔约国一方居民担任身为缔约国另一方居民的某家公司的董事会成员所取得的董事费及其它类似款项，可在缔约国另一方被征税。 |
| ARTICLE 16 (Artistes and Athletes) |
第16条 （艺术家和运动员） |
| 1. Notwithstanding the provisions of Articles 13 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio, or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. | 1. 虽然有第13条和第14条的规定，但缔约国一方居民作为诸如戏剧、电影、广播、或电视的演播者或音乐工作者等演艺人员，或者作为运动员在缔约国另一方从事个人活动所取得的收入，可在缔约国另一方被征税。 |
| However, income derived by a resident of a Contracting State as an entertainer or athlete from activities exercised in accordance with a special program for cultural exchange agreed upon by the governments of both Contracting States shall be exempt from tax by the other Contracting State. | 不过，缔约国一方居民作为演艺人员或运动员，在缔约国双方政府商定的特别文化交流项目中从事活动所取得的收入，在缔约国另一方应免税。 |
| 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 13 and 14, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. | 2. 如果演艺人员或运动员从事个人活动的收入没有归于其本人，而是归于另外某人，那么尽管有第7条、第13条、及第14条的规定，该收入也可在演艺人员或运动员从事个人活动的缔约国那方被征税。 |
| However, if those activities are exercised in accordance with a special program for cultural exchange agreed upon by the governments of both Contracting States, the income so derived shall be exempt from tax by that Contracting State. | 不过，如果那些活动是按照缔约国双方政府商定的特别文化交流项目进行，那么相应取得的收入在缔约国那方应免税。 |
| ARTICLE 17 (Pensions and Annuities) |
第17条 （退休金和养老金） |
| 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State. | 1. 除须遵循第18条第2项的规定以外，缘于从前的雇佣关系而支付给缔约国一方居民的退休金和其它类似报酬，应仅在该方缔约国被征税。 |
| 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made by the government, a political subdivision or a local authority of a Contracting State under its social security system or public welfare plan shall be taxable only in that Contracting State. | 2. 虽然有第1项的规定，但缔约国一方政府、其行政区、或地方当局根据其社会保障制度或公共福利计划而支付的退休金和其它款项，应仅在该方缔约国被征税。 |
| ARTICLE 18 (Government Employees and Pensions) |
第18条 （政府雇员及退休金） |
| 1. (a) Remuneration, other than a pension, paid by the government or a political subdivision or a local authority of a Contracting State to an individual in respect of services rendered to that government or subdivision or authority shall be taxable only in that Contracting State. | 1. (a) 缔约国一方政府、其行政区、或地方当局对应某人为其提供的服务而向那个人支付的退休金以外的报酬，应仅在该方缔约国被征税。 |
| (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: | (b) 不过，对应的报酬应仅在缔约国另一方被征税，如果服务是在缔约国另一方提供，该人是缔约国另一方的居民，并且： |
| (i) is a national of that other Contracting State; or | (i) 是缔约国另一方的国民；或者 |
| (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. | (ii) 不是仅为提供服务而成为缔约国另一方的居民。 |
| 2. (a) Any pension paid by, or out of funds created by, the government or a political or a local authority of a Contracting State to an individual in respect of services rendered to that government or subdivision or authority shall be taxable only in that Contracting State. | 2. (a) 缔约国一方政府、其行政区、或地方当局对应某人为其提供的服务而向那个人支付的或者从其设立的基金中支付的退休金，应仅在该方缔约国被征税。 |
| (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. | (b) 不过，对应的退休金应仅在缔约国另一方被征税，如果该人是缔约国另一方的居民，并且是其国民。 |
| 3. The provisions of Articles 14, 15, 16 and 17 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the government or a political subdivision or a local authority of a Contracting State. | 3. 第14条、第15条、第16条、及第17条的规定应适用于为缔约国一方政府或其行政区或地方当局运营的某家企业而提供的服务所对应的报酬和退休金。 |
| ARTICLE 19 (Teachers, Professors and Researchers) |
第19条 （教师、教授、及研究人员） |
| An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research. | 如果某人是——或者紧临去往缔约国一方之前是——缔约国另一方的居民，在第一方缔约国暂时停留，主要目的是在那里的某所大学、学院、学校、或其它经认可的教育机构或科研机构从事教学、授课、或研究，那么就其从事教学、授课、或研究所取得的报酬，应在第一方缔约国享受累计不超过3年的免税。 |
| ARTICLE 20 (Students and Trainees) |
第20条 （学生和实习生） |
| A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to: | 如果学生、企业学徒、或实习生是——或者紧临去往缔约国一方之前是——缔约国另一方的居民，在第一方缔约国停留仅为接受教育、培训、或获得专门技术经验，那么在该方缔约国就以下项目应免税： |
| (a) payments received from abroad for the purpose of his maintenance, education, study, research or training; | (a) 对应其生活、教育、学习、研究、或培训目的从国外收到的款项； |
| (b) grants or awards from a government, scientific, educational or other tax-exempt organization; and | (b) 来自政府、科学、教育、或其它免税机构的资助或奖励；以及 |
| (c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year. | (c) 在该方缔约国提供个人服务取得的收入，对应任何纳税年度不超过$5,000美元或等值的中国人民币。 |
| The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training. | 本条规定的优惠应仅延展对应完成教育或培训所需的合理时间段。 |
| ARTICLE 21 (Other Income) |
第21条 （其它收入） |
| 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. | 1. 缔约国一方居民的各项收入，无论产生于何处，凡本协议前述条款未论及者，均应仅在该方缔约国被征税。 |
| 2. The provisions of paragraph 1 shall not apply to income other than that from real property as defined in paragraph 2 of Article 6 if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or 13, as the case may be, shall apply. | 2. 第1项的规定不适用于源自第6条第2项定义的不动产以外的收入，如果收款人是缔约国一方居民，通过设在缔约国另一方的常设机构在那里开展业务，或通过设在缔约国另一方的固定据点在那里从事独立性个人服务，并且收入对应的权利或财产实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other Contracting State. | 3. 虽然有第1项和第2项的规定，但缔约国一方居民的各项收入，若本协议前述各条未作规定并且产生于缔约国另一方，那么也可在缔约国另一方被征税。 |
| ARTICLE 22 (Elimination of Double Taxation) |
第22条 （消除双重征税） |
| 1. In the People’s Republic of China, double taxation shall be eliminated as follows: | 1. 在中华人民共和国，应按照如下所述消除双重征税： |
| (a) Where a resident of China derives income from the United States, the amount of the United States income tax payable in respect of that income in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax computed with respect to that income in accordance with the taxation laws and regulations of China. | (a) 如果中国居民从美国取得收入，按照本协议规定，该笔收入须缴纳的美国所得税应被允许作为抵免来冲减该居民的中国税负。不过，抵免额不应超过就该笔收入按照中国税法和条规计算的中国税额。 |
| (b) Where the income derived from the United States is a dividend paid by a company which is a resident of the United States to a company which is a resident of China and which owns not less than 10 percent of the shares of the company paying the dividend, the credit shall take into account the United States income tax payable by the company paying the dividend in respect of the profits out of which the dividends are paid. | (b) 如果从美国取得的收入是股息，由作为美国居民的某家公司支付给作为中国居民的某家公司，后者持有前者不少于10%的股份，那么抵免额应考虑支付股息的那家公司就用于支付股息的利润须缴纳的美国所得税额。 |
| 2. In the United States of America, in accordance with the provisions of the law of the United States, the United States shall allow to a resident or citizen of the United States as a credit against the United States tax on income: | 2. 在美利坚合众国，根据相关法律规定，应允许美国居民或公民抵免下列所得税： |
| (a) the income tax paid to China by or on behalf of such resident or citizen; and | (a) 由该居民或公民或者代表其缴纳给中国的所得税；以及 |
| (b) in the case of a United States company owning at least 10 percent of the voting rights in a company which is a resident of China and from which the United States company receives dividends, the income tax paid to China by or on behalf of the distributing company with respect to the profits out of which the dividends are paid. | (b) 如果某家美国公司拥有作为中国居民的某家公司至少10%的表决权，并且该家美国公司从后者收到股息，那么可抵免由支付股息的那家公司或代表其就用于支付股息的利润缴纳给中国的所得税。 |
| For the purposes of this paragraph of this Agreement, the taxes referred to in paragraphs 1(a) and 2 of Article 2 shall be considered income taxes. | 就本协议的此项条目而言，第2条的第1(a)项和第2项提及的税种应被视为所得税。 |
| 3. Income derived by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise in that other Contracting State. | 3. 缔约国一方居民取得的、按照本协议可在缔约国另一方被征税的收入，应被视作产生于缔约国另一方。 |
| ARTICLE 23 (Nondiscrimination) |
第23条 （无差别待遇） |
| 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, apply to persons who are not residents of one or both of the Contracting States. | 1. 缔约国一方的国民在缔约国另一方承担的税负或相关要求，不应跟缔约国另一方的国民在相同情况下承担或可能承担的税负和相关要求有所不同或比其更繁重。尽管存在第1条的规定，此项规定应适用于不是缔约国一方或双方居民的人。 |
| 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. | 2. 缔约国一方的某家企业在缔约国另一方设立的常设机构在那里的税收待遇，不应逊于缔约国另一方从事相同活动的那些企业的税收待遇。此项规定不应被解释为缔约国一方有义务给予缔约国另一方居民基于国民身份或家庭责任而给予其本国居民的任何税务上的个人豁免、宽限、及削减。 |
| 3. Except where the provisions of Article 8, paragraph 7 of Article 10 or paragraph 6 of Article 11 apply, interest, royalties and other disbursements paid by a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of the first-mentioned resident, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Contracting State. | 3. 除非第8条、第10条第7项、或第11条第6项的规定适用，缔约国一方居民支付给缔约国另一方居民的利息、特许使用费、及其它开销，在确定第一方缔约国居民的应税利润时，应比照如同支付给第一方缔约国居民的相同条件予以扣除。 |
| 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected. | 4. 缔约国一方企业的资本全部或部分由缔约国另一方的一个或多个居民直接或间接地拥有或控制时，其在第一方缔约国承担的税负或相关要求，不应跟第一方缔约国其它类似企业承担或可能承担的税负和相关要求有所不同或比其更繁重。 |
| ARTICLE 24 (Mutual Agreement) |
第24条 （双方认可） |
| 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. | 1. 如果某人认为缔约国一方或双方的行为导致或将导致对其征税不符合本协议的规定，那么他可以不考虑缔约国各方的国内法规定的补救措施，向其作为居民的缔约国那方主管当局提交案例；或者，如果其情形符合第23条第1项的状况，向其作为国民的缔约国那方提交案例。案例必须在3年内提交，起自首次注意到会导致不符合本协议规定的征税行为。 |
| 2. The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case through consultation with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. | 2. 如果主管当局认为该项异议正当有理，并且其自身不能给出令人满意的解决方案，那么应尽力通过与缔约国另一方主管当局协商来解决该件案例，着眼于避免不符合本协议的征税。达成的任何协议均应予以执行，不囿于缔约国各方国内法的时间限制。 |
| 3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement. | 3. 缔约国双方主管当局应尽力通过双方认可来解决在诠释或适用本协议时产生的任何困难或疑问。对于本协议未作规定的情形，双方主管当局也可以就消除双重征税共同协商。 |
| 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. To facilitate reaching a mutual agreement, the competent authorities of both Contracting States may meet for an oral exchange of opinions. | 4. 缔约国双方主管当局可以为达成第2项和第3项中的认可而相互直接交流。为便于达成某项双方认可，缔约国双方主管当局可以举行会晤，口头交换意见。 |
| ARTICLE 25 (Exchange of Information) |
第25条 （信息交换） |
| 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or Authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. | 1. 缔约国双方主管当局应交换所需的信息，以执行本协议的规定或缔约国双方关于本协议所涵盖税赋的国内法条款，只要相应的征税不是与本协议截然对立，特别是为防止欺诈或逃税。信息交换不受第1条的限制。缔约国一方收到的任何信息均应被当作机密对待，应仅披露给参与本协议所涵盖税赋的评估、征收、或者管理、执行或起诉、或裁定上诉的相关人员或部门（包括法院和管理机构）。这些人员或部门应当把信息仅用于对应目的。他们可以在公开的法庭诉讼程序或司法判决中披露相关信息。 |
| 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: | 2. 第1项的规定在任何情况下均不应被解释为将以下义务强加于缔约国某一方： |
| (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; | (a) 采取与该方或另一方缔约国的法律和行政惯例相抵触的行政措施； |
| (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; | (b) 提供依照该方或另一方缔约国的法律或正常行政程序无法获得的信息； |
| (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy. | (c) 提供可能泄露任何贸易、经营、工业、商业、职业秘密、或贸易流程的信息，或者其披露可能违反公共政策的信息。 |
| ARTICLE 26 (Diplomats and Consular Officers) |
第26条 （外交官和领事官员） |
| Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. | 本协议所载内容不影响外交代表或领事官员根据国际法的通用规则或特别协议的各项条款所享有的财务特权。 |
| ARTICLE 27 (Entry into Force) |
第27条 （生效） |
| Each of the Contracting States shall notify the other Contracting State in writing, through diplomatic channels, upon the completion of their respective legal procedures to bring this Agreement into force. The Agreement shall enter into force on the thirtieth day after the date of the latter of such notifications and shall take effect as respects income derived during taxable years beginning on or after the first day of January next following the date on which this Agreement enters into force. | 缔约国各方在完成令本协议生效的相应法律程序后，应通过外交渠道以书面形式通知对方。本协议自前述通知中较晚者之日期起第30天生效，适用于本协议生效次年1月1日或之后开始的纳税年度中取得的收入。 |
| ARTICLE 28 (Termination) |
第28条 （终止） |
| This Agreement shall remain in force indefinitely, but either Contracting State may terminate the Agreement by giving notice to the other Contracting State in writing through diplomatic channels on or before June 30 in any calendar year after five years from the date on which this Agreement enters into force. In such event, the Agreement shall cease to have effect with respect to income derived during taxable years beginning on or after the first day of January of the year following that in which the notice of termination is given. | 本协议无限期有效，但缔约国任何一方均可终止协议，于本协议生效之日起5年后的任何日历年度中的6月30日或之前，通过外交渠道以书面形式通知缔约国另一方。在那种情况下，本协议将停止适用于终止通知发出次年1月1日或之后开始的纳税年度中取得的收入。 |
| Done at Beijing on the 30th day of April, 1984, in duplicate, in the Chinese and English languages, the two texts having equal authenticity. | 本协议于1984年4月30日在北京签订，一式两份，用中文和英文写成，两种文本同等作准。 |
| RONALD REAGAN FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA |
罗纳德∙里根 代表美利坚合众国政府 |
| ZHAO ZIYANG FOR THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA |
赵紫阳 代表中华人民共和国政府 |
| PROTOCOL 1 |
议定书-1 |
| PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME |
美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税和防止逃税的协议的议定书 |
| At the signing of the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income (hereinafter referred to as “the Agreement”), both sides have agreed upon the following provisions which form an integral part of the Agreement: | 在签署《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》（以下称为“协议”）时，双方同意下列条款，这些条款是构成协议完备的组成部分： |
| 1. This Agreement shall not restrict in any manner any tax benefit which is or may hereafter be accorded in a Contracting State by the laws of that Contracting State or by any Agreement between the governments of the Contracting States. | 1. 本协议不应以任何方式限制缔约国一方根据其法律或缔约国双方之间的其它协议已经或可能给予的任何税收优惠。 |
| 2. Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4). | 2. 尽管存在本协议的各种规定，美国仍可对其公民征税。除本协议第8条第2项、第17条第2项、以及第18条、第19条、第20条、第22条、第23条、第24条、和第26条规定以外，美国可对其居民（根据第4条确定）征税。 |
| 3. The United States may impose its social security tax, its personal holding company tax and its accumulated earnings tax notwithstanding any provision of this Agreement. However, a Chinese company shall be exempt from the personal holding company tax or the accumulated earnings tax in the United States during a taxable year if during that taxable year the company is wholly-owned, directly or indirectly, either by one or more individuals who are residents of China (and who are not citizens of the United States) or by the Government of China or any wholly owned agency thereof. | 3. 美国可征收自己的社会保障税金、个人控股公司税、累积收益税，尽管存在本协议的规定。不过，中国公司在某个纳税年度内应予豁免缴纳美国的个人控股公司税或累积收益税，如果在那个纳税年度内该公司由一名或多名身为中国居民的个人（且不是美国公民）或者中国政府或其全资机构直接或间接地全资拥有。 |
| 4. The term “person” as defined in Article 3 of the Agreement shall include an estate or a trust. | 4. 本协议第3条中定义的术语“人”应包括遗产或信托。 |
| 5. In applying paragraph 2 of Article 4 of this Agreement, the competent authorities of both Contracting States shall be guided by the rules contained in paragraph 2 of Article 4 of the United Nations Model Double Taxation Convention between Developed and Developing Countries. | 5. 在适用本协议第4条第2项时，缔约国双方主管当局应依循“联合国发达国家和发展中国家双重征税示范公约”第4条第2项中包含的规则。 |
| 6. For purposes of paragraph 3 of Article 11 of this Agreement, it is agreed by both sides that, in the case of royalties paid for the rental of industrial, commercial or scientific equipment, the tax shall be imposed on 70 percent of the gross amount of such royalties. | 6. 就本协议第11条第3项而言，双方同意，对于租赁工业、商业、或科学设备而支付的特许使用费，应针对该项特许使用费总额的70%征税。 |
| 7. It is agreed by both sides that the competent authorities of the Contracting States may through consultation deny the benefits of Articles 9, 10 and 11 to a company of a third country if the company becomes a resident of a Contracting State for the principal purpose of enjoying benefits under this Agreement. | 7. 双方同意，缔约国双方主管当局可以通过协商，拒绝给予某家第三国公司第9条、第10条、及第11条规定的优惠，如果该公司成为缔约国一方居民的主要目的是享受本协议规定的优惠。 |
| 8. This Agreement shall not affect the application of the agreement between the two governments with respect to mutual exemption from taxation of transportation income of shipping and air transport enterprises, signed at Beijing on March 5, 1982. | 8. 本协议不应影响适用两国政府于1982年3月5日在北京签署的关于海运和空运企业运输收入相互免税的协议。 |
| Done at Beijing on the 30th day of April, 1984, in duplicate, in the Chinese and English languages, the two texts having equal authenticity. | 本协议于1984年4月30日在北京签订，一式两份，用中文和英文写成，两种文本同等作准。 |
| RONALD REAGAN FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA |
罗纳德∙里根 代表美利坚合众国政府 |
| ZHAO ZIYANG FOR THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA |
赵紫阳 代表中华人民共和国政府 |
| NOTES OF EXCHANGE |
换 文 |
Beijing, April 30, 1984 |
北京，1984年4月30日 |
| His Excellency: Zhao Ziyang Premier of the People’s Republic of China |
阁下： 赵紫阳 中华人民共和国总理 |
| Excellency: | 阁下： |
| I have the honor to refer to the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income which was signed today (hereafter referred to as “the Agreement “) and to confirm, on behalf of the Government of the United States of America, the following understanding reached between the two Governments: | 我谨提及今日签署的《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》（以下称为“协议”），并代表美利坚合众国政府确认两国政府达成的以下谅解： |
| Both sides agree that a tax sparing credit shall not be provided in Article 22 of this Agreement at this time. However, the Agreement shall be promptly amended to incorporate a tax sparing credit provision if the United States hereafter amends its laws concerning the provision of tax sparing credits, or the United States reaches agreement on the provision of a tax sparing credit with any other country. | 双方同意，本协议第22条目前不规定税收饶让抵免。不过，如果美国今后修改其关于税收饶让抵免的法律，或者与任何其它国家就税收饶让抵免达成协议，那么应立即修订本协议以纳入税收饶让抵免条款。 |
| I have the honor to request Your Excellency to confirm the foregoing understanding on behalf of Your Excellency’s Government. | 我谨此恳请阁下代表贵国政府确认上述谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration. | 我借此机会向阁下致以最崇高的敬意。 |
Ronald W. Reagan President of the United States of America |
罗纳德∙里根 美利坚合众国总统 |
Beijing, April 30, 1984 |
北京，1984年4月30日 |
| His Excellency Ronald W. Reagan President of the United States of America |
阁下 罗纳德∙里根 美利坚合众国总统 |
| Excellency: | 阁下： |
| I have the honor to acknowledge receipt of Your Excellency’s Note of today’s date, which reads as follows: | 我荣幸地收到阁下今日的来函，内容如下： |
| “Excellency: | “阁下： |
| I have the honor to refer to the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income which was signed today (hereafter referred to as “the Agreement “) and to confirm, on behalf of the Government of the United States of America, the following understanding reached between the two Governments: | 我谨提及今日签署的《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》（以下称为“协议”），并代表美利坚合众国政府确认两国政府达成的以下谅解： |
| Both sides agree that a tax sparing credit shall not be provided in Article 22 of this Agreement at this time. However, the Agreement shall be promptly amended to incorporate a tax sparing credit provision if the United States hereafter amends its laws concerning the provision of tax sparing credits, or the United States reaches agreement on the provision of a tax sparing credit with any other country. | 双方同意，本协议第22条目前不规定税收饶让抵免。不过，如果美国今后修改其关于税收饶让抵免的法律，或者与任何其它国家就税收饶让抵免达成协议，那么应立即修订本协议以纳入税收饶让抵免条款。 |
| I have the honor to request Your Excellency to confirm the foregoing understanding on behalf of Your Excellency’s Government. | 我谨此恳请阁下代表贵国政府确认上述谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration.” | 我借此机会向阁下致以最崇高的敬意。” |
| I have the honor to confirm the understanding contained in Your Excellency’s Note on behalf of the Government of the People’s Republic of China. | 我谨代表中华人民共和国政府荣幸地确认阁下函件中所载的谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration. | 我借此机会向阁下致以最崇高的敬意。 |
Zhao Ziyang Premier of the People’s Republic of China |
赵紫阳 中华人民共和国总理 |
| PROTOCOL 2 |
议定书-2 |
| PROTOCOL CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE 1984 TAX AGREEMENT WITH THE PEOPLE’S REPUBLIC OF CHINA |
关于解释1984年与中华人民共和国的税收协议 之议定书第7项的议定书 |
| MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING |
发送 自 美国总统 转送 |
| THE PROTOCOL, SIGNED AT BEIJING ON MAY 10, 1986, CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT BEIJING ON APRIL 30, 1984 | 1986年5月10日在北京签署的议定书， 关于解释美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税和防止逃税 的协议之议定书第7项， 该议定书于1984年4月30日在北京签署 |
| LETTER OF SUBMITTAL (Protocol 2) |
提交函（议定书-2） |
DEPARTMENT OF STATE, Washington, May 20, 1986. |
美国国务院， 华盛顿，1986年5月20日. |
| THE PRESIDENT, The White House. |
总统， 白宫. |
| THE PRESIDENT: I have the honor to submit to you, with a view to its transmission to the Senate for advice and consent to ratification, the Protocol Concerning the Interpretation of Paragraph 7 of the Protocol to the Agreement between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income, signed at Beijing on April 30, 1984. The new Protocol was signed at Beijing On May 10, 1986. | 总统：我荣幸地向您提交关于解释《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》之议定书第7项的议定书，以便您将其转送参议院征询建议并同意批准，该议定书于1984年4月30日在北京签署。新议定书于1986年5月10日在北京签署。 |
| You signed the Agreement, with its related protocol and exchange of notes, at Beijing on April 30, 1984, and sent them to the Senate for advice and consent to ratification on August 10, 1984. While the Agreement was favorably reported out of the Senate Foreign Relations Committee in late 1985, some Senators expressed concern that it lacked adequate “anti-treaty shopping” provisions and, as a consequence, the agreement has not been brought to a full Senate vote. The new Protocol directly addresses these concerns by including rules which would prevent the use of the income tax treaty as a conduit by third country residents to obtain unintended treaty benefits. As a further related document, it should be given Senate advice and consent at the same time as the Senate advises and consents to the Agreement and related documents that you signed at Beijing. | 您于1984年4月30日在北京签署了该协议及其相关议定书和换文，并于1984年8月10日将其送交参议院征询建议并同意批准。虽然参议院外交关系委员会在1985年底对该协议给予积极评价，但部分参议员表示担忧，认为其中缺乏足够的“反协定滥用”条款，因此，该协议尚未提交参议院全体表决。新议定书直接触及这些顾虑，在其中纳入规则以防止第三国居民利用该所得税协定作为渠道来获取非预期的协定优惠。作为另一份相关联的文件，新议定书应在参议院就您在北京签署的协议及相关文件提出建议并同意批准的同时，征得参议院的建议和同意。 |
| A technical memorandum explaining in detail the provisions of the Protocol is being prepared by the Department of the Treasury and will be submitted to the Senate Committee on Foreign Relations. | 财政部正在准备一份技术备忘录，详细说明该议定书的条款，并将提交给参议院外交关系委员会。 |
| Respectfully submitted, | 此致， |
George P. Schultz |
乔治∙舒尔茨 |
| LETTER OF TRANSMITTAL (Protocol 2) |
转送函（议定书-2） |
THE WHITE HOUSE, June 5,1986. |
白宫，1986年6月5日. |
| To the Senate of the United States: | 致美国参议院： |
| I transmit herewith, for Senate advice and consent to ratification, the May 10, 1986, Protocol Concerning the Interpretation of Paragraph 7 of the 1984 Protocol to the Agreement Between the Government of the United States of America and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income, signed at Beijing on April 30, 1984. I also transmit the report of the Department of State on the new Protocol. | 我在此转送1986年5月10日签署的关于解释《美利坚合众国政府和中华人民共和国政府关于对收入避免双重征税和防止逃税的协议》之1984年议定书第7项的议定书，以征询参议院的建议并同意批准，该议定书于1984年4月30日在北京签署。我同时转送国务院关于新议定书的报告。 |
| Senate consideration of the Agreement, which was transmitted for advice and consent to ratification by letter dated August 10, 1984, has been delayed in light of the concern expressed that it lacked strong “anti-treaty shopping” provisions. The 1986 Protocol remedies the situation by providing rules designed to prevent residents of third countries from investing through China in order to get the benefits of the income tax treaty. | 协议已于1984年8月10日以信函形式转送参议院以征询建议并同意批准，由于担忧其缺乏强有力的“反协定滥用”条款而被推迟审议。1986年议定书通过制定规则已弥补此项缺陷，旨在防止第三国居民通过投资于中国来获取所得税协定的优惠。 |
| It is most desirable that this Protocol, together with the Agreement, the 1984 Protocol thereto, and the related exchange of notes, be considered by the Senate as soon as possible and that the Senate give advice and consent to ratification of these instruments. | 最恳切地希望参议院尽快审议本议定书、连同协议、其随附的1984年议定书、及相关的换文，并就这些文书提出建议并同意批准。 |
RONALD REAGAN. |
罗纳德∙里根. |
| PROTOCOL CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT BEIJING ON APRIL 30, 1984 |
关于解释1984年4月30日在北京签署的 美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税和防止逃税的协议 之议定书第7项的议定书 |
| The Government of the United States of America and the Government of the People’s Republic of China, desiring to conclude a Protocol in addition to the Agreement between them for the avoidance of double taxation and the prevention of tax evasion, and the supplementary Protocol attached thereto, have agreed as follows: | 美利坚合众国政府和中华人民共和国政府就两国关于避免双重征税和防止逃税的协议及其补充议定书，希望另行缔结一项议定书，达成如下共识： |
| Both sides have agreed, with respect to the interpretation of Paragraph 7 of the Protocol to the Agreement, that their understanding is as follows: | 双方同意，关于对协议的议定书第7项的解释，共同理解如下： |
| 1. A person (other than an individual) which is a resident of a Contracting State shall not be entitled under this Agreement to relief from taxation in the other Contracting State unless: | 1. 身为缔约国一方居民的实体（而非个人）不应根据本协议在缔约国另一方享受税收减免，除非： |
| (a) (i) more than 50 percent of the beneficial interest in such person (or in the case of a company more than 50 percent of the number of shares of each class of the company’s shares) is owned, directly or indirectly, by any combination of one or more of: | (a) (i) 该实体50%以上的受益权（或者对于公司则为该公司每一类股份数量的50%以上）直接或间接地由以下一方或多方拥有： |
| (A) individuals who are residents of one of the Contracting States; | (A) 作为缔约国一方居民的个人； |
| (B) citizens of the United States; | (B) 美国公民； |
| (C) companies as described in subparagraph 1(b) of this protocol; and | (C) 本议定书第1(b)分项所述的公司；以及 |
| (D) one of the Contracting States, its political subdivisions or local authorities; and | (D) 缔约国一方政府、其行政区、或地方当局；并且 |
| (ii) in the case of relief from taxation under Articles 9 (dividends), 10 (interest), and 11 (royalties), not more than 50 percent of the gross income of such person is used to make payments of interest to persons who are other than persons described in clauses (A) through (D) of subparagraph (a) (i), whether directly or indirectly; or | (ii) 对于第9条（股息）、第10条（利息）、第11条（特许使用费）对应的税收减免，该实体不得有超过50%的总收入被直接或间接地作为受益款支付给第(a)(i)分项(A)至(D)所述以外的人员；或者 |
| (b) it is a company which is a resident of a Contracting State and in whose principal class of shares there is substantial and regular trading on a recognized stock exchange. | (b) 该实体是身为缔约国一方居民的公司，其主要类别的股票在某家公认的股票交易所存在大量常规的交易。 |
| 2. Paragraph 1 shall not apply if the establishment, acquisition and maintenance of such person and the conduct of its operations did not have as a principal purpose the purpose of obtaining benefits under the Agreement. | 2. 如果该实体的成立、收购、维持及其经营活动的主要目的不是为获取协议规定的各种优惠，那么第1项不适用。 |
| 3. For the purposes of paragraph 1 (b), the term “a recognized stock exchange” means: | 3. 就第1(b)项而言，术语“某家公认的股票交易所”是指： |
| (a) the NASDAQ System own by the National Association of Securities Dealers, Inc. and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange for the purposes of the Securities Exchange Act of 1934; and | (a) 全国证券交易商协会拥有的纳斯达克系统，以及在美国证券交易委员会根据“1934年证券交易法”注册为全国性证券交易所的任何股票交易所；以及 |
| (b) any national securities exchange approved to be established by the Government of the People’s Republic of China or its authorized institution; and | (b) 经中华人民共和国政府或其授权机构批准设立的任何全国性证券交易所；以及 |
| (c) any other stock exchange agreed upon by the competent authorities of the Contracting States. | (c) 缔约国双方主管当局认可的任何其它股票交易所。 |
| 4. Before a resident of a Contracting State is denied relief from taxation in the other Contracting State by reason of paragraph 1, 2 and/or 3 the competent authorities of the Contracting States shall consult each other. | 4. 在缔约国一方居民因第1项、第2项、和/或第3项而在缔约国另一方被拒绝享受税收减免之前，缔约国双方主管当局应相互协商。 |
| This Protocol is certified for addition to the Agreement and its supplemental Protocol by the undersigned. | 本议定书经下列签署人证明可增补协议及其补充议定书。 |
| Done at Beijing on the l0th day of May, 1986, in duplicate, in the English and Chinese languages, the two texts having equal authenticity. | 本议定书于1986年5月10日在北京签订，一式两份，用英文和中文写成，两种文本同等作准。 |
Wang Bingqian, State Councillor and Minister of Finance People’s Republic of China James A. Baker, III Secretary of the Treasury United States of America |
王丙乾 国务委员兼财政部长 中华人民共和国 詹姆斯∙贝克三世 财政部长 美利坚合众国 |
English materials are sourced from / 英文内容取自：https://www.irs.gov/pub/irs-trty/china.pdf