加载中…中美税收协定（第2部分中英文）
(2019-10-09 20:31:14) 四、如果特许权使用费受益所有人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。
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.
五、（一）如果支付特许权使用费的人是缔约国一方政府、行政区、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
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.
（二）如果根据第（一）项，特许权使用费不发生于缔约国双方的任何一方，但该特许权使用费与在缔约国双方的一方使用或有权使用该权利或财产有关，上述特许权使用费应认为发生于该缔约国。
(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.
六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应适当考虑本协定的其它规定。
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.
第十二条ARTICLE 12 (Gains)
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
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.
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让该常设机构（单独或者随同整个企业）或者该固定基地取得的收益，可以在该缔约国另一方征税。
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.
三、缔约国一方居民转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该缔约国一方征税。
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.
四、转让一个公司股本的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国征税。
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.
五、转让第四款所述以外的其它股票取得的收益，该项股票又相当于参与缔约国一方居民公司的股权的２５％，可以在该缔约国征税。
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.
六、缔约国一方居民转让第一款至第五款所述财产以外的其它财产取得的收益，发生于缔约国另一方的，可以在该缔约国另一方征税。
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.
第十三条ARTICLE 13 (Independent Personal Services)
一、缔约国一方居民的个人由于专业性劳务或者其它独立性活动取得的所得，应仅在该缔约国征税，除非该居民在缔约国另一方为从事上述活动的目的设有经常使用的固定基地，或者在该缔约国另一方有关历年中连续或累计停留超过１８３天。如果该居民拥有上述固定基地或在该缔约国另一方连续或累计停留上述日期，其所得可以在该缔约国另一方征税，但仅限归属于该固定基地的所得，或者在该缔约国另一方上述连续或累计期间取得的所得。
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.
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
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.
第十四条ARTICLE 14 (Dependent Personal Services)
一、除适用第十五条、第十七条、第十八条、第十九条和第二十条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其它类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
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.
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方受雇取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
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:
（一）收款人在有关历年中在该缔约国另一方停留连续或累计不超过１８３天；
(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
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表雇主支付；
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.
第十五条ARTICLE 15 (Directors’ Fees)
缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其它类似款项，可以在该缔约国另一方征税。
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.
第十六条ARTICLE 16 (Artistes and Athletes)
一、虽有第十三条和第十四条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员、在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
然而，如果该缔约国一方居民作为表演家或运动员，按照缔约国双方政府同意的文化交流的特别计划从事这些活动，该项所得在该缔约国另一方应予免税。
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.
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.
二、虽有第七条、第十三条和第十四条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
然而，如果这些活动是按照缔约国双方政府同意的文化交流的特别计划从事，该项所得在该缔约国应予免税。
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.
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.
第十七条ARTICLE 17 (Pensions and Annuities)
一、除适用第十八条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬，应仅在该缔约国一方征税。
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.
二、虽有第一款的规定，缔约国一方政府、行政区或地方当局根据其社会保险制度或公共福利计划支付的退休金和其它款项，应仅在该缔约国征税。
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.
第十八条ARTICLE 18 (Government Employees and Pensions)
一、（一）缔约国一方政府、行政区或地方当局对向其提供服务的个人支付退休金以外的报酬，应仅在该缔约国征税。
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.
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方的居民，并且该居民：
(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:
１．是该缔约国国民；或者 (i) is a national of that other Contracting State; or
２．不是为了提供该项服务的目的，而成为该缔约国的居民，该项报酬，应仅在该缔约国另一方征税。
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
二、（一）缔约国一方政府、行政区、地方当局支付的或者从其建立的基金中对向其提供服务的个人支付的退休金，应仅在该缔约国征税。
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.
（二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该缔约国另一方征税。
(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.
三、第十四条、第十五条、第十六条和第十七条的规定，应适用于为缔约国一方政府、行政区或地方当局进行营业提供服务所取得的报酬和退休金。
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.
第十九条ARTICLE 19 (Teachers, Professors and Researchers)
任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民，主要由于在该缔约国一方的大学、学院、学校或其它公认的教育机构和科研机构从事教学、讲学或研究的目的暂时停留在该缔约国一方，其停留时间累计不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。
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.
第二十条ARTICLE 20 (Students and Trainees)
学生、企业学徒或实习生是、或者在直接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育、培训或者获取特别的技术经验的目的，停留在该缔约国一方，对于下列款项，该缔约国应免予征税：
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:
（一）为了维持生活、接受教育、学习、研究或培训的目的，从国外收到的款项；
(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;
（二）政府、科学、教育或其它免税组织给予的赠款或奖金；
(b) grants or awards from a government, scientific, educational or other tax-exempt organization; and
（三）在该缔约国从事个人劳务的所得，在任何纳税年度数额不超过５，０００美元或等值的中国人民币。
(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.
根据本条提供的优惠，仅延伸到为完成接受教育或培训所必要的合理时期。
第二十一条ARTICLE 21 (Other Income)
一、缔约国一方居民的各项所得，不论在什么地方发生，凡本协定上述各条未作规定，应仅在该缔约国征税。
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.
二、第六条第二款规定的不动产所得以外的其它所得，如果所得的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该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系，不适用第一款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。
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.
三、虽有第一款和第二款的规定，缔约国一方居民的各项所得，凡本协定上述各条未作规定，而发生在缔约国另一方的，可以在该缔约国另一方征税。
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.
第二十二条ARTICLE 22 (Elimination of Double Taxation)
一、在中华人民共和国，消除双重征税如下：
1. In the People's Republic of China, double taxation shall be eliminated as follows:
（一）中国居民从美国取得的所得，按照本协定规定对该项所得缴纳的美国所得税，应允许在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税额。
(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.
（二）从美国取得的所得是美国居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于１０％的，该项抵免应考虑支付该股息公司对于从中支付股息的利润向美国缴纳的所得税。
(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.
二、在美利坚合众国，按照美国法律规定，美国应允许其居民或公民在对所得征收的美国税收中抵免：
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:
（一）该居民或公民或代表该居民或公民向中国缴纳的所得税；
(a) the income tax paid to China by or on behalf of such resident or citizen; and
（二）在美国公司拥有中国居民公司的选举权不少于１０％，并且该美国公司从该公司取得股息的情况下，分配公司或代表该分配公司对于从中支付股息的利润向中国缴纳的所得税。
本协定第二条的第一款第（一）项和第二款中所述的税种应认为是本款所述的所得税。
(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.
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.
三、缔约国一方居民取得的，按照本协定可以在缔约国另一方征税的所得，应认为发生于该缔约国另一方。
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.
第二十三条ARTICLE 23 (Nondiscrimination)
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也适用于不是缔约国一方或者双方居民的人。
二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应被理解为缔约国一方由于民事地位、家庭负担给予本国居民税收上的个人扣除、优惠和减税也必须给予缔约国另一方居民。
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.
三、除适用第八条、第十条第七款或第十一条第六款规定外，缔约国一方居民支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该缔约国一方居民应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。
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.
四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
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.
第二十四条ARTICLE 24 (Mutual Agreement)
一、当一个人认为，缔约国一方或者双方的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局，或者如果其案情属于第二十三条第一款，可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
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 paragraph1 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.
二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
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.
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
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.
四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。为有助于达成协议，双方主管当局可以进行会谈，口头交换意见。
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.
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