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 ARTICLES Article 1------------------- 涉税人 Persons Covered Article 2------------------- 税种 Taxes Covered Article 3------------------- 定义 Definitions Article 4------------------- 居民 Residence Article 5------------------- 常设机构 Permanent Establishment Article 6------------------- 不动产所得 Income from Real Property Article 7------------------- 经营利润 Business Profits Article 8------------------- 关联企业 Related Enterprises Article 9------------------- 股息 Dividends Article 10------------------ 利息 Interest Article 11------------------ 特许使用费 Royalties Article 12------------------ 收益 Gains Article 13------------------ 个人劳务收入 Independent Personal Services Article 14------------------- 雇佣报酬 Dependent Personal Services Article 15------------------ 董事费 Directors Fees’ Article 16------------------- 艺术与体育活动所得Artistes and Athletes Article 17------------------- 退休金与养老金 Pensions and Annuities Article 18------------------- 政府雇员与退休金 Government Employees and Pensions Article 19------------------- 教学与学术所得 Teachers, Professors and Researchers Article 20------------------ 学生与培训所得 Students and Trainees Article 21------------------- 其他收入 Other Income Article 22------------------- 避免双重征税 Elimination of Double Taxation Article 23------------------- 非歧视 Nondiscrimination Article 24------------------- 共同协议 Mutual Agreement Article 25------------------- 交换信息 Exchange of Information Article 26------------------- 外交事务 Diplomats and Consular Officers Article 27-------------------- 生效 En