| United States-The People’S Republic of China Income Tax Convention |
美国–中华人民共和国▫所得税协定 |
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ARTICLE 5
(Permanent Establishment) |
第5条
（常设机构） |
| 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. |
1. 就本协议而言，术语“常设机构”是指企业开展全部或部分经营活动的固定营业场所。 |
| 2. The term “permanent establishment” includes especially: |
2. 术语“常设机构”特别包括： |
| (a) a place of management; |
(a) 管理场所； |
| (b) a branch; |
(b) 分支机构； |
| (c) an office; |
(c) 办事处； |
| (d) a factory; |
(d) 工厂； |
| (e) a workshop; and |
(e) 车间；以及 |
| (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. |
(f) 矿山、油井或气井、采石场、或任何其它自然资源开采场地。 |
| 3. The term “permanent establishment” also includes: |
3. 术语“常设机构”还包括： |
| (a) a building site, a construction, assembly or installation project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; |
(a) 建筑工地、建设或装配或安装工程，或与其相关的监理活动，但仅限于此类工地、工程、或活动持续超过6个月的情形； |
| (b) an installation, drilling rig or ship used for the exploration or exploitation of natural resources, but only if so used for a period of more than three months; and |
(b) 用于勘探或开采自然资源的装置、钻井、或船舶，但仅限于使用时间超过3个月的情形；以及 |
| (c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve month period. |
(c) 企业提供各种服务，包括咨询服务，通过其雇员或为此目的聘用的其他人员，但仅限于此类活动（为同一项目或某个相关项目）在任何12个月内在该国境内持续一段或数段期间累计超过6个月。 |
| 4. Notwithstanding the provisions of paragraphs 1 through 3, the term “permanent establishment” shall be deemed not to include: |
4. 虽然有第1至3项的规定，术语“常设机构”不应被认为包括： |
| (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; |
(a) 仅为储存、展示、或交付属于企业的货物或商品之目的而使用设施； |
| (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; |
(b) 仅为储存、展示、或交付之目的而维持属于企业的货物或商品的库存； |
| (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; |
(c) 仅为供别家企业加工之目的而维持属于企业的货物或商品的库存； |
| (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; |
(d) 仅为企业采购货物或商品或收集信息之目的而维持固定营业场所； |
| (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; |
(e) 仅为企业开展其它准备性或辅助性活动之目的而维持固定营业场所； |
| (f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in subparagraphs (a) through (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. |
(f) 仅为(a)至(e)分项所述活动的任何组合而维持固定营业场所，如果这种组合衍生的活动整体上属于准备或辅助性质。 |
| 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person, other than an agent of an independent status to whom paragraph 6 applies, is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. |
5. 虽然有第1项和第2项的规定，但如果某个人——除第6项适用的独立代理人以外——代表某家企业行事，拥有并且惯常性行使权力在缔约国一方以该企业的名义签订合同，那么就该人为企业开展的任何活动而言，那家企业应被认为在缔约国那方设有常设机构，除非该人的活动局限于第4项所提及的条目，那些活动即使通过固定营业场所开展，根据该项之规定也不能让对应的固定营业场所构成为常设机构。 |
| 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph if it is shown that the transactions between the agent and the enterprise were not made under arm’s-length conditions. |
6. 缔约国一方企业不会仅因为有通过经纪人、常规佣金代理人、或其他独立代理人在缔约国另一方开展业务，而被认为在缔约国另一方设有常设机构，如果那些人是在他们自己的业务过程中行事。不过，当代理人的活动全部或几乎全部是代表那家企业时，他将不会被视为此项条款范围内的独立代理人，如果该代理人与企业之间的交易显示出没有遵循公平交易原则。 |
| 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. |
7. 作为缔约国一方居民的某家公司控制或受控于作为缔约国另一方居民的某家公司、或在缔约国另一方开展经营（无论是通过常设机构还是其它方式）的某家公司，此项事实本身并不会让任何一家公司构成为另一家公司的常设机构。 |
ARTICLE 6
(Income from Real Property) |
第6条
（不动产收入） |
| 1. Income derived by a resident of a Contracting State from real property situated in the other Contracting State may be taxed in that other Contracting State. |
1. 缔约国一方居民从位于缔约国另一方的不动产取得的收入，可在缔约国另一方被征税。 |
| 2. The term “real property” shall have the meaning which it has under the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to real property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of real property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as real property. |
2. 术语“不动产”应具有该处不动产所在缔约国的法律所赋予的含义。该术语在任何情况下均应包括附属于不动产的财产、用于农业和林业的牲畜和设备、关于地产的常规法律条款涉及的各种权利、不动产的收益权、以及对应发掘或有权发掘矿藏、水源、其它自然资源而收取可变或固定款项的权利；船舶和飞机不应被作为不动产。 |
| 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of real property. |
3. 第1项的规定应适用于直接使用、出租、或以任何其它方式使用不动产所取得的收入。 |
| 4. The provisions of paragraphs 1 and 3 shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services. |
4. 第1项和第3项的规定也应适用于企业不动产所衍生的收入、以及用于开展独立性个人服务的不动产所衍生的收入。 |
ARTICLE 7
(Business Profits) |
第7条
（营业利润） |
| 1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment. |
1. 缔约国一方的企业取得的利润应仅在该方缔约国被征税，除非企业通过设在缔约国另一方的某个常设机构在那里开展业务。如果企业开展业务存在前述状况，那么其利润可在缔约国另一方被征税，但仅限于可归属于那个常设机构的部分。 |
| 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. |
2. 除须遵循第3项规定以外，如果缔约国一方企业通过设在缔约国另一方的某个常设机构在那里开展业务，那么在缔约国各方都存在会被归结到那个常设机构的、其预期可能赚取的利润，如同它是一家不相关的独立企业，在相同或类似的条件下从事相同或类似的活动，并与自身是其常设机构的那家企业完全独立地作交易。 |
| 3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties or other similar payments or by way of interest on money lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties or other similar payments or by way of interest on money lent to the head office of the enterprise or any of its other offices. |
3. 在确定某个常设机构的利润时，应允许抵扣为该常设机构而产生的各种费用，包括行政和常规管理费用，无论是产生于该常设机构所在国还是其它地方。不过，不允许抵扣的项目——如果存在——包括，该常设机构向企业总部或企业的其它办事处支付（除用于补偿实际费用外）的各种款项，无论是作为特许使用费或其它类似款项，还是作为出借给该常设机构的资金所对应的利息。同样地，在确定某个常设机构的利润时，也不考虑该常设机构向企业总部或企业的其它办事处收取（除用于补偿实际费用外）的各种款项，无论是作为特许使用费或其它类似款项，还是作为出借给企业总部或其它办事处的资金所对应的利息。 |
| 4. Insofar as the tax law of a Contracting State provides with respect to a specific industry that the profits to be attributed to a permanent establishment are to be determined on the basis of a deemed profit, nothing in paragraph 2 shall preclude that Contracting State from applying those provisions of its law, provided that the result is in accordance with the principles contained in this Article. |
4. 如果缔约国一方的税法规定，针对某个特定行业，会被归结到某个常设机构的利润须基于认可的利润来确定，那么第2项中所述不应妨碍该方缔约国适用其法律的那些规定，只要其结果与本条包含的原则相一致。 |
| 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. |
5. 不应该仅因为某个常设机构为企业采购货物或商品而将利润归结到那个常设机构。 |
| 6. For the purpose of paragraphs 1 through 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. |
6. 就第1至5项而言，会被归结到常设机构的利润每年应采用相同的方法来确定，除非有适当和充分的理由作改变。 |
| 7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. |
7. 如果利润中包含本协议其它条款另行论述的收入项目，那些条款中的规定不应受本条中各项规定的影响。 |
ARTICLE 8
(Related Enterprises) |
第8条
（关联企业） |
| 1. Where |
1. 如果 |
| (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or |
(a) 缔约国一方的企业直接或间接参与缔约国另一方企业的管理、控制、或资本投入；或者 |
| (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, |
(b) 相同主体直接或间接参与缔约国一方和另一方企业的管理、控制、或资本投入， |
| and in either case the relationship between the two enterprises in their commercial or financial relations differs from that which would exist between independent enterprises, then any profits which, but for those conditions would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. |
并且在上述任何一种情况下，两家企业之间的关系在商业或财务上不同于独立企业之间的状况，那么任何若非因那些状况本应由其中某家企业取得、但由于那些状况而未取得的利润，可计入那家企业并据此征税。 |
| 2. Where a Contracting State includes in the profits of an enterprise of that Contracting State-and taxes accordingly-profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be paid to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other. |
2. 如果缔约国一方计入己方某家企业并据此征税的利润已经由缔约国另一方的某家企业在另一方缴税，而计入的这些利润本应由第一方缔约国的那家企业取得——如果两家企业之间的状况等同于独立企业之间的状况，那么缔约国另一方应该对那些利润的征税额相应作调整。在确定该项调整时，应适当考虑本协议的其它规定，必要时缔约国双方主管当局应当相互协商。 |
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