中美税收协定.docx

1、中美税收协定中美税收协定?(中英文对照)UNITEDSTATES-THEPEOPLESREPUBLICOFCHINAINCOMETAXCONVENTION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;RatificationAdvisedbyTheSenateofTheUnited

2、StatesofAmericaonJuly24,1986;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?IncomefromRealPropertyA

3、rticle7-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?ArtistesandAthletesArt

4、icle17-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?MutualAgreem

5、entArticle25-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：?TheGovernmentoftheUnitedStatesofAmericaandtheGovernmentofthePeoplesRepublicofChi

6、na,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

7、用于下列税种1.ThetaxestowhichthisAgreementappliesare（一）在中华人民共和国：(a)inthePeoplesRepublicofChina:个人所得税；(I)theindividualincometax;中外合资经营企业所得税；(ii)theincometaxconcerningjointventureswithChineseandforeigninvestment;外国企业所得税；(iii)theincometaxconcerningforeignenterprises;地方所得税。?（以下简称“中国税收”）?(iv)thelocalincometax(

8、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.TheAgreementshallapplyalsotoanyidenticalorsu

9、bstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,thosereferredtoinparagraph1.Withinanappropriatetimeperiod,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysubstantialchangeswhichhavebeenmadeintheirrespectivetaxationlaws.第三条?一、在

10、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)thetermthePeoplesRepublicofChina,whenusedinageographicalsense,meansalltheterritoryofthePeoplesRepublic

11、ofChina,includingitsterritorialsea,inwhichthelawsrelatingtoChinesetaxareinforce,andalltheareabeyonditsterritorialsea,includingthesea-bedandsubsoilthereof,overwhichthePeoplesRepublicofChinahasjurisdictioninaccordancewithinternationallawandinwhichthelawsrelatingtoChinesetaxareinforce;（二）“美利坚合众国”一语用于地理

12、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,andalltheareabeyonditsterri

13、torialsea,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)thetermsaContractingStateandtheotherContractingStatemeanthePeoplesRepub

14、licofChinaortheUnitedStatesofAmerica,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)th

15、etermcompanymeansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;（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)thetermsenterpriseofaContractingStateandenterpriseoftheotherContractingStatemeanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanent

16、erprisecarriedonbyaresidentoftheotherContractingState;（八）“国民”一语是指具有缔约国一方国籍的所有个人按照缔约国现行法律取得其地位的所有法人、合伙企业和团体；(h)thetermnationalsmeansallindividualshavingthenationalityofaContractingStateandalllegalpersons,partnershipsandotherbodiesofpersonsderivingtheirstatusassuchfromthelawinforceinaContractingState;

17、（九）“主管当局”一语，在中华人民共和国方面是指财政部或其授权的代表；在美利坚合众国方面是指财政部长或其授权代表。(I)thetermcompetentauthoritymeans(I)inthePeoplesRepublicofChina,theMinistryofFinanceoritsauthorizedrepresentative;and(ii)intheUnitedStatesofAmerica,theSecretaryoftheTreasuryorhisauthorizedrepresentative.二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有规定的以

18、外，应当具有该缔约国关于适用本协定税种的法律所规定的含义。2.AsregardstheapplicationoftheAgreementbyaContractingStateanytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawsofthatContractingStateconcerningthetaxestowhichtheAgreementapplies.第四条ARTICLE4(Residence)一、本协定中“缔约国一方居民”一语是指按照该缔约

19、国法律，由于住所、居所、总机构、注册所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。1.ForthepurposesofthisAgreement,thetermresidentofaContractingStatemeansanypersonwho,underthelawsofthatContractingState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofheadoffice,placeofincorporationoranyothercriterionofasimilarnature.二、由于第一款的规

20、定，同时为缔约国双方居民的个人，双方主管当局应协商确定该人为本协定中缔约国一方的居民。2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenthecompetentauthoritiesoftheContractingStatesshalldeterminethroughconsultationstheContractingStateofwhichthatindividualshallbedeemedtobearesidentforthepurposesofthi

21、sAgreement.三、由于第一款的规定，同时为缔约国双方的居民公司，双方主管当局应协商确定该公司为本协定中缔约国一方的居民。如经协商不能确定时，该公司不应作为任何一方的居民按照本协定享受优惠。3.Wherebyreasonoftheprovisionsofparagraph1 acompanyisaresidentofbothContractingStates,thenthecompetentauthoritiesoftheContractingStatesshalldeterminethroughconsultationstheContractingStateofwhichthecomp

22、anyshallbedeemedtobearesidentforthepurposesofthisAgreement,and,iftheyareunabletosodetermine,thecompanyshallnotbeconsideredtobearesidentofeitherContractingStateforpurposesofenjoyingbenefitsunderthisAgreement.四、由于第一款的规定，美利坚合众国的居民公司根据中华人民共和国和第三国的税收协定，同时为第三国居民时，该公司不应作为美利坚合众国的居民按照本协定享受优惠。4.Wherebyreasono

23、ftheprovisionsofparagraph1 acompanyisaresidentoftheUnitedStatesofAmerica,and,underataxagreementbetweenthePeoplesRepublicofChinaandathirdcountryisalsoaresidentofthatthirdcountry,thecompanyshallnotbeconsideredtobearesidentoftheUnitedStatesofAmericaforpurposesofenjoyingbenefitsunderthisAgreement.第五条ART

24、ICLE5(PermanentEstablishment)一、本协定中“常设机构”一语是指企业进行全部或部分营业的固定营业场所。1.ForthepurposesofthisAgreement,thetermpermanentestablishmentmeansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.二、“常设机构”一语特别包括：2.Thetermpermanentestablishmentincludesespecially:（一）管理场所；(a)aplaceofma

25、nagement;（二）分支机构；(b)abranch;（三）办事处；(c)anoffice;（四）工厂；(d)afactory;（五）作业场所；(e)aworkshop;and?（六）矿场、油井或气井、采石场或者其它开采自然资源的场所。(f)amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.三、“常设机构”一语还包括：3.Thetermpermanentestablishmentalsoincludes:（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，仅以连续超过六个月的为限；

26、(a)abuildingsite,aconstruction,assemblyorinstallationproject,orsupervisoryactivitiesinconnectiontherewith,butonlywheresuchsite,projectoractivitiescontinueforaperiodofmorethansixmonths;（二）为勘探或开采自然资源所使用的装置、钻井机或船只，仅以使用期三个月以上的为限；(b)aninstallation,drillingrigorshipusedfortheexplorationorexploitationofnat

27、uralresources,butonlyifsousedforaperiodofmorethanthreemonths;and（三）企业通过雇员或者其他人员，在该国内为同一个项目或有关项目提供的劳务，包括咨询劳务，仅以在任何个月中连续或累计超过六个月的为限。(c)thefurnishingofservices,includingconsultancyservices,byanenterprisethroughemployeesorotherpersonnelengagedbytheenterpriseforsuchpurpose,butonlywheresuchactivitiesconti

28、nue(forthesameoraconnectedproject)withinthecountryforaperiodorperiodsaggregatingmorethansixmonthswithinanytwelvemonthperiod.四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：4.Notwithstandingtheprovisionsofparagraphs1through3,thetermpermanentestablishmentshallbedeemednottoinclude:?（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；?(a)t

29、heuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；(b)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；(c)themainten

30、anceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；(d)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandise,orofcollectinginformation,fortheenterprise;（五）专为本企业进行任何其它准备性或辅助性活动的目的所设的固定营业场所；?(e)themaintenanceofafixedplaceofbusinesssolelyforthepurposeof