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1、中美税收协定(中英文对照)UNITED STATES-THE PEOPLES REPUBLIC OF CHINA INCOME TAX CONVENTION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。Agreement And Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised
2、 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.条款目录TABLE OF ARTICLESArticle 1-涉税人Persons CoveredArticle 2-税种Taxes CoveredArticle 3-定义DefinitionsArticle 4-居民ResidenceArticle 5-常设机构Permane
3、nt EstablishmentArticle 6-不动产所得Income from Real PropertyArticle 7-经营利润Business ProfitsArticle 8-关联企业Related EnterprisesArticle 9-股息DividendsArticle 10-利息InterestArticle 11-特许使用费RoyaltiesArticle 12-收益GainsArticle 13-个人劳务收入Independent Personal ServicesArticle 14-雇佣报酬Dependent Personal ServicesArticle
4、15-董事费DirectorsFeesArticle 16-艺术与体育活动所得Artistes and AthletesArticle 17-退休金与养老金Pensions and AnnuitiesArticle 18-政府雇员与退休金Government Employees and PensionsArticle 19-教学与学术所得Teachers, Professors and ResearchersArticle 20-学生与培训所得Students and TraineesArticle 21-其他收入Other IncomeArticle 22-避免双重征税Elimination
5、 of Double TaxationArticle 23-非歧视NondiscriminationArticle 24-共同协议Mutual AgreementArticle 25-交换信息Exchange of InformationArticle 26-外交事务Diplomats and Consular OfficersArticle 27-生效Entry into ForceArticle 28-中止效力TerminationProtocol 1-协定书of 30 April, 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
6、成协议如下：The Government of the United States of America and the Government of the Peoples Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, Have agreed as follows:第一条本协定适用于缔约国一方或者双方居民的人。ARTICLE 1(
7、Persons Covered) This Agreement shall apply to persons who are residents of one or both of the Contracting States.第二条ARTICLE 2 (Taxes Covered)一、本协定适用于下列税种1. The taxes to which this Agreement applies are（一）在中华人民共和国：(a) in the Peoples Republic of China:个人所得税；(I) the individual income tax;中外合资经营企业所得税；(
8、ii) the income tax concerning joint ventures with Chinese and foreign investment;外国企业所得税；(iii) the income tax concerning foreign enterprises;地方所得税。（以下简称“中国税收”）(iv) the local income tax (herein after referred to as Chinese tax).（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) in the United States of Americ
9、a: the Federal income taxes imposed (hereinafter referred to as United States tax).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. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agr
10、eement 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.第三条一、在本协定中，除上下文另有规定的以外：ARTICLE 3 (
11、Definitions)1. In this Agreement, unless the context otherwise requires,（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) the term the Peoples Republic of China, when used in a geographical sense, means all the territory of the Peoples Repub
12、lic 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 Peoples Republic of China has jurisdiction in accordance with international law and in which the
13、laws relating to Chinese tax are in force;（二）“美利坚合众国”一语用于地理概念时，是指有效行使有关美国税收法律的所有美利坚合众国领土，包括领海，以及根据国际法，美利坚合众国有管辖权和有效行使有关美国税收法律的所有领海以外的区域，包括海底和底土；(b) 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 territo
14、rial 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 thereof, over which the United States of America has jurisdiction in accordance with international law and in whichthe laws relating to United States t
