中美税收协定.doc

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1、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;RatificationAdvisedbyTheSenateofTheUnitedStates

2、ofAmericaonJuly24,1986;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?IncomefromRealPropertyArticle

3、7-经营利润?BusinessProfitsArticle8-关联企业?RelatedEnterprisesArticle9-股息?DividendsArticle10-利息?InterestArticle11-特许使用费?RoyaltiesArticle12-收益?GainsArticle13-个人劳务收入?IndependentPersonalServicesArticle14-雇佣报酬?DependentPersonalServicesArticle15-?董事费?Directors?FeesArticle16-艺术与体育活动所得?ArtistesandAthletesArticle17

4、-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?MutualAgreementArt

5、icle25-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：?TheGovernmentoftheUnitedStatesofAmericaandtheGovernmentofthePeoplesRepublicofChina,Des

6、iringtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoftaxevasionwithrespecttotaxesonincome,Haveagreedasfollows:第一条?本协定适用于缔约国一方或者双方居民的人。?ARTICLE1?(PersonsCovered)ThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.第二条ARTICLE2(TaxesCovered)一、本协定适用于下列税种

7、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(herein

8、afterreferredtoasChinesetax).（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.TheAgreementshallapplyalsotoanyidenticalorsubstant

9、iallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,thosereferredtoinparagraph1.Withinanappropriatetimeperiod,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysubstantialchangeswhichhavebeenmadeintheirrespectivetaxationlaws.第三条?一、在本协定中，除

10、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,meansalltheterritoryofthePeoplesRepublicofChin

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

12、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,andalltheareabeyonditsterritorial

13、sea,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)thetermsaContractingStateandtheotherContractingStatemeanthePeoplesRepublicofC

14、hinaortheUnitedStatesofAmerica,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)thetermc

15、ompanymeansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;（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)thetermsenterpriseofaContractingStateandenterpriseoftheotherContractingStatemeanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterpris

16、ecarriedonbyaresidentoftheotherContractingState;（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;（九）“主管

17、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外，应当具有

18、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国法律，由于

19、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、由于第一款的规定，同时为缔

20、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,thenthecompetentauthoritiesoftheContractingStatesshalldeterminethroughconsultationstheContractingStateofwhichthatindividualshallbedeemedtobearesidentforthepurposesofthisAgree

21、ment.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,thenthecompetentauthoritiesoftheContractingStatesshalldeterminethroughconsultationstheContractingStateofwhichthecompanysha

22、llbedeemedtobearesidentforthepurposesofthisAgreement,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.Wherebyreasonofthepr

23、ovisionsofparagraph1 acompanyisaresidentoftheUnitedStatesofAmerica,and,underataxagreementbetweenthePeoplesRepublicofChinaandathirdcountryisalsoaresidentofthatthirdcountry,thecompanyshallnotbeconsideredtobearesidentoftheUnitedStatesofAmericaforpurposesofenjoyingbenefitsunderthisAgreement.第五条ARTICLE5(

24、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)aplaceofmanageme

25、nt;（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；(a)abu

26、ildingsite,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,drillingrigorshipusedfortheexplorationorexploitationofnaturalre

27、sources,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,butonlywheresuchactivitiescontinue(fo

28、rthesameoraconnectedproject)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)theuseoff

29、acilitiessolelyforthepurposeofstorage,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)themaintenanceofas

30、tockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;（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

31、业场所；(e)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon,fortheenterprise,anyotheractivityofapreparatoryorauxiliarycharacter;（六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所全部活动属于准备性质或辅助性质。(f)themaintenanceofafixedplaceofbusinesssolelyforanycombinationoftheactivitiesmentionedinsu

32、bparagraphs(a)through(e),providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter.五、虽有第一款和第二款的规定，当一个人在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力代表该企业签订合同，除适用于第六款的独立代理人以外，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动仅限于第四款的规定，按照该款规定，不应认为该固定

33、营业场所是常设机构。5.Notwithstandingtheprovisionsofparagraphs1and2,whereaperson,otherthananagentofanindependentstatustowhomparagraph6applies,isactingonbehalfofanenterpriseandhasandhabituallyexercisesinaContractingStateanauthoritytoconcludecontractsinthenameoftheenterprise,thatenterpriseshallbedeemedtohaveape

34、rmanentestablishmentinthatContractingStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterprise,unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which,ifexercisedthroughafixedplaceofbusiness,wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisions

35、ofthatparagraph.六、缔约国一方企业仅通过按常规经营本身业务的经纪人，一般佣金代理人或者任何其它独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，该代理人和该企业之间的交易表明不是根据正常条件进行的，不应认为是本款所指的独立代理人。6.AnenterpriseofaContractingStateshallnotbedeemedtohaveapermanentestablishmentintheotherContractingStatemerelybecauseitcarriesonbusinessinthat

36、otherContractingStatethroughabroker,generalcommissionagentoranyotheragentofanindependentstatus,providedthatsuchpersonsareactingintheordinarycourseoftheirbusiness.However,whentheactivitiesofsuchanagentaredevotedwhollyoralmostwhollyonbehalfofthatenterprise,hewillnotbeconsideredanagentofanindependentst

37、atuswithinthemeaningofthisparagraphifitisshownthatthetransactionsbetweentheagentandtheenterprisewerenotmadeunderarms-lengthconditions.七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledb

38、yacompanywhichisaresidentoftheotherContractingState,orwhichcarriesonbusinessinthatotherContractingState(whetherthroughapermanentestablishmentorotherwise),shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheother.第六条ARTICLE6(IncomefromRealProperty)一、缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在该缔约国另一方

39、征税。1.IncomederivedbyaresidentofaContractingStatefromrealpropertysituatedintheotherContractingStatemaybetaxedinthatotherContractingState.二、“不动产”一语应具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，一般法律规定的适用于地产的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。2.Thetermrealpropertys

40、hallhavethemeaningwhichithasunderthelawsoftheContractingStateinwhichthepropertyinquestionissituated.Thetermshallinanycaseincludepropertyaccessorytorealproperty,livestockandequipmentusedinagricultureandforestry,rightstowhichtheprovisionsofgenerallawrespectinglandedpropertyapply,usufructofrealproperty

41、andrightstovariableorfixedpaymentsasconsiderationfortheworkingof,ortherighttowork,mineraldeposits,sourcesandothernaturalresources;shipsandaircraftshallnotberegardedasrealproperty.三、第一款的规定适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。3.Theprovisionsofparagraph1shallapplytoincomederivedfromthedirectuse,lettingorusein

42、anyotherformofrealproperty.四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。4.Theprovisionsofparagraphs1and3shallalsoapplytotheincomefromrealpropertyofanenterpriseandtoincomefromrealpropertyusedfortheperformanceofindependentpersonalservices.第七条ARTICLE7(BusinessProfits)一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方常设

43、机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。1.TheprofitsofanenterpriseofaContractingStateshallbetaxableonlyinthatContractingStateunlesstheenterprisecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein.Iftheenterprisecarries

44、onbusinessasaforesaid,theprofitsoftheenterprisemaybetaxedintheotherContractingStatebutonlysomuchofthemasisattributabletothatpermanentestablishment.二、从属于第三款的规定，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，如果该常设机构是一个独立和分设的企业，在相同或相似情况下从事相同或相似活动，并完全独立地同其所隶属的企业进行交易，该常设机构在缔约国各方可能得到的利润应属于该常设机构。2.Subjecttotheprovisio

45、nsofparagraph3,whereanenterpriseofaContractingStatecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein,thereshallineachContractingStatebeattributedtothatpermanentestablishmenttheprofitswhichitmightbeexpectedtomakeifitwereadistinctandseparateenterpriseengagedinthe

46、sameorsimilaractivitiesunderthesameorsimilarconditionsanddealingwhollyindependentlywiththeenterpriseofwhichitisapermanentestablishment.三、确定常设机构的利润时，应允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，不论其发生于常设机构所在国或者其它任何地方。但是，常设机构支付给企业总机构或该企业其它办事处的特许权使用费或其它类似款项，以及因借款所支付的利息，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其它办事处取得的特许权使用费或其它类似款项，以及贷款给该企业总机构或该企业其它办事处所收取的利息（属于偿还代垫实际发生的费用除外）。3.Inthedeterminationoftheprofitsofapermanentestablishment,thereshallbeallowedasded