中美税收协定中美税收协定.docxVIP

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 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 Permanent 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 15------------------ 董事费 Directors’ FeesArticle 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 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,