| 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 9 (Dividends) |
第9条 （股息） |
| 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 作为缔约国一方居民的某家公司支付给缔约国另一方居民的股息，可在缔约国另一方被征税。 |
| 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 percent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. | 2. 不过，这些股息也可在支付股息的公司是其居民的缔约国那方依照其法律被征税，但如果收款人是股息的受益所有者，那么征收的税款不应超过股息总额的10%。此项规定不影响该公司的利润——股息从中支付——所关联的税赋。 |
| 3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident. | 3. 本条中使用的术语“股息”是指股份或其它参与利润分配的权利——非债权——所衍生的收入，以及根据派发股息的公司是其居民的缔约国那方的税法，跟股份收入同样征税的、由其它公司权利衍生的收入。 |
| 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding or other corporate rights in respect of which the dividends 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. | 4. 第1项和第2项的规定不适用，如果股息的受益所有者是缔约国一方居民，在缔约国另一方——支付股息的公司是其居民——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且股份持有或其它公司权利——股息因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding or other corporate rights in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Contracting State. | 5. 即使作为缔约国一方居民的某家公司从缔约国另一方取得利润或收入，缔约国另一方也不得对该公司支付的股息征税，除非股息是支付给缔约国另一方的居民，或者股份持有或其它公司权利——股息因之而支付——实质性关联于设在缔约国另一方的某个常设机构或固定据点；此外也不得对该公司的未分配利润征税，即使支付的股息或未分配的利润全部或部分是由产生于缔约国另一方的利润或收入构成。 |
| ARTICLE 10 (Interest) |
第10条 （利息） |
| 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 产生于缔约国一方并支付给缔约国另一方居民的利息，可在缔约国另一方被征税。 |
| 2. However, such interest may also be taxed in the contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 percent of the gross amount of the interest. | 2. 不过，这些利息也可在其产生的缔约国那方依照其法律被征税，但如果收款人是利息的受益所有者，那么征收的税款不应超过利息总额的10%。 |
| 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the government of the other Contracting State, a political subdivision or local authority thereof, the Central Bank of that other Contracting State or any financial institution wholly owned by that government, or by any resident of the other Contracting State with respect to debt-claims indirectly financed by the government of that other Contracting State, a political subdivision or local authority thereof, the Central Bank of that other Contracting State or any financial institution wholly owned by that government, shall be exempt from tax in the first-mentioned Contracting State. | 3. 虽然有第2项的规定，但如果利息产生于缔约国一方，而取得者是缔约国另一方政府、其行政区或地方当局、该国的中央银行、或该国政府全资拥有的金融机构，或者是缔约国另一方的居民且对应的债权由该国政府、其行政区或地方当局、该国的中央银行、或该国政府全资拥有的金融机构间接融资，那么相关的利息在第一方缔约国应免税。 |
| 4. The term “interest” as used in this Article means income from debt claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities, and income from bonds or debentures, including premiums or prizes attaching to such securities, bonds, or debentures. | 4. 本条所用术语“利息”指来自各种债权的收入，不论是否有抵押担保，也不论是否附带可分享债务人利润的权利，特别是包括来自政府有价证券的收入，以及来自各种债券或债权证的收入，包括相关证券、债券、或债权证附带的溢价或奖励。 |
| 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest 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. | 5. 第1项、第2项、第3项的规定不适用，如果利息的受益所有者是缔约国一方居民，在缔约国另一方——利息产生在该国——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且债权——利息因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 6. Interest shall 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 interest, 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 indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. | 6. 如果利息支付者是缔约国一方政府、其行政区、地方当局、或该国居民，那么对应的利息会被认为产生于该国。不过，如果利息的支付者——不论是不是缔约国一方居民——在缔约国一方有常设机构或固定据点，利息对应的债务关联于该常设机构或固定据点，并且利息由该常设机构或固定据点承担，那么相关的利息会被认为产生于该常设机构或固定据点所在的缔约国。 |
| 7. 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 interest, having regard to the debt-claim for which it is 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. | 7. 如果缘于支付人与受益所有人之间、或他们两者与其他人之间的某种特殊关系，就相应债权支付的利息金额超过支付人与受益所有人在没有那种关系时本会同意的金额，那么本条中的规定仅适用于本会同意的金额。在那种情况下，超额部分仍会依照缔约国各方的法律被征税，同时适当考虑本协议的其它规定。 |
| ARTICLE 11 (Royalties) |
第11条 （特许使用费） |
| 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. | 1. 产生于缔约国一方并支付给缔约国另一方居民的特许使用费，可在缔约国另一方被征税。 |
| 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 percent of the gross amount of the royalties. | 2. 不过，这些特许使用费也可在其产生的缔约国那方依照其法律被征税，但如果收款人是特许使用费的受益所有人，那么征收的税款不应超过特许使用费总额的10%。 |
| 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematographic films or films or tapes used for radio or television broadcasting, any patent, technical know-how, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. | 3. 本条所用术语“特许使用费”指作为补偿收到的任何形式的付款，对应于使用或有权使用文学、艺术、或科学作品，包括电影胶片或用于电台或电视播放的胶片或影音带的版权，以及任何专利、技术诀窍、商标、设计或模型、图纸、秘密配方或工艺，或者使用或有权使用工业、商业、或科学设备，或关于工业、商业、或科学实践的信息。 |
| 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. | 4. 第1项和第2项的规定不适用，如果特许使用费的受益所有人是缔约国一方居民，在缔约国另一方——特许使用费产生在该国——通过设在那里的常设机构开展业务，或在缔约国另一方通过设在那里的固定据点从事独立性个人服务，且权利或财产——特许使用费因之而支付——实质性关联于该常设机构或固定据点。在那种情况下，应适用第7条或第13条的规定，视具体情况而定。 |
| 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. | 5. (a) 如果特许使用费的支付者是缔约国一方政府、其行政区、地方当局、或该国居民，那么对应的特许使用费会被认为产生于该国。不过，如果特许使用费的支付者——不论是不是缔约国一方居民——在缔约国一方有常设机构或固定据点，支付特许使用费的责任关联于该常设机构或固定据点，并且特许使用费由该常设机构或固定据点承担，那么相关的特许使用费会被认为产生于该常设机构或固定据点所在的缔约国。 |
| (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. | (b) 如果根据第(a)项，特许使用费不是产生于缔约国某一方，但关联于使用或有权使用缔约国一方的权利或财产，那么相关的特许使用费会被认为产生于缔约国那方。 |
| 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. | 6. 如果缘于支付人与受益所有人之间、或他们两者与其他人之间的某种特殊关系，对应使用、权利、或信息而支付的特许使用费金额超过支付人与受益所有人在没有那种关系时本会同意的金额，那么本条中的规定仅适用于本会同意的金额。在那种情况下，超额部分仍会依照缔约国各方的法律被征税，同时适当考虑本协议的其它规定。 |
| ARTICLE 12 (Gains) |
第12条 （收益） |
| 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. | 1. 缔约国一方居民转让第6条所述位于缔约国另一方的不动产所取得的收益，可在缔约国另一方被征税。 |
| 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. | 2. 转让缔约国一方企业在缔约国另一方设立的常设机构的经营资产组成部分中的可移动（个人）财产、或缔约国一方居民在缔约国另一方为从事独立性个人服务而设立的固定据点的可移动（个人）财产所取得的收益，包括转让该类常设机构（单独或者随同整个企业）或固定据点所取得的收益，可在缔约国另一方被征税。 |
| 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. | 3. 缔约国一方居民转让从事国际运输的船舶或飞机、以及关联于此类船舶或飞机运营的可移动（个人）财产所取得的收益，应仅在该方缔约国被征税。 |
| 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. | 4. 对于其财产直接或间接地主要由位于缔约国一方的不动产组成的某家公司，转让其股本所取得的收益可在该方缔约国被征税。 |
| 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. | 5. 对于第4项所述以外的某家身为缔约国一方居民的公司，转让相当于其25%股权的股份所取得的收益可在该方缔约国被征税。 |
| 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. | 6. 缔约国一方居民转让第1至5项所述以外的任何财产所取得的、产生于缔约国另一方的收益，可在缔约国另一方被征税。 |
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English materials are sourced from / 英文内容取自：https://www.irs.gov/pub/irs-trty/china.pdf
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