| 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 13 (Independent Personal Services) |
第13条 （独立性个人服务） |
| 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. | 1. 缔约国一方居民个人缘于专业服务或其它独立性活动所取得的收入，应仅在该方缔约国被征税，除非为从事其活动他在缔约国另一方有可供其经常使用的固定据点，或相关日历年度内在缔约国另一方停留一段或多段期间累计超过183天。如果他在缔约国另一方有固定据点或停留达到前述时间，那么收入可在缔约国另一方被征税，但仅限于可归属于该固定据点或在前述期间内在缔约国另一方取得的收入。 |
| 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. | 2. 术语“专业服务”特别包括独立性的科学、文学、艺术、教育或教学活动，以及医生、律师、工程师、建筑师、牙医、会计师的独立性活动。 |
| ARTICLE 14 (Dependent Personal Services) |
第14条 （依附性个人服务） |
| 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. | 1. 除须遵循第15条、第17条、第18条、第19条、及第20条中的规定以外，缔约国一方居民因受雇佣而取得的薪水、工资、及其它类似报酬应仅在该方缔约国被征税，除非是在缔约国另一方受雇佣。如果是那样，那么因之取得的报酬可在缔约国另一方被征税。 |
| 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: | 2. 虽然有第1项的规定，但缔约国一方居民因在缔约国另一方受雇佣而取得的报酬，应仅在第一方缔约国被征税，如果： |
| (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 | (a) 收款人在相关日历年度内在缔约国另一方停留的一段或多段期间累计不超过183天；并且 |
| (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and | (b) 报酬是由或代表不是缔约国另一方居民的某家雇主支付；并且 |
| (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State. | (c) 报酬不是由雇主在缔约国另一方设立的常设机构或固定据点承担。 |
| ARTICLE 15 (Directors’ Fees) |
第15条 （董事费） |
| 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. | 缔约国一方居民担任身为缔约国另一方居民的某家公司的董事会成员所取得的董事费及其它类似款项，可在缔约国另一方被征税。 |
| ARTICLE 16 (Artistes and Athletes) |
第16条 （艺术家和运动员） |
| 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. | 1. 虽然有第13条和第14条的规定，但缔约国一方居民作为诸如戏剧、电影、广播、或电视的演播者或音乐工作者等演艺人员，或者作为运动员在缔约国另一方从事个人活动所取得的收入，可在缔约国另一方被征税。 |
| 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. | 不过，缔约国一方居民作为演艺人员或运动员，在缔约国双方政府商定的特别文化交流项目中从事活动所取得的收入，在缔约国另一方应免税。 |
| 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. | 2. 如果演艺人员或运动员从事个人活动的收入没有归于其本人，而是归于另外某人，那么尽管有第7条、第13条、及第14条的规定，该收入也可在演艺人员或运动员从事个人活动的缔约国那方被征税。 |
| 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. | 不过，如果那些活动是按照缔约国双方政府商定的特别文化交流项目进行，那么相应取得的收入在缔约国那方应免税。 |
| ARTICLE 17 (Pensions and Annuities) |
第17条 （退休金和养老金） |
| 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. | 1. 除须遵循第18条第2项的规定以外，缘于从前的雇佣关系而支付给缔约国一方居民的退休金和其它类似报酬，应仅在该方缔约国被征税。 |
| 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. | 2. 虽然有第1项的规定，但缔约国一方政府、其行政区、或地方当局根据其社会保障制度或公共福利计划而支付的退休金和其它款项，应仅在该方缔约国被征税。 |
| ARTICLE 18 (Government Employees and Pensions) |
第18条 （政府雇员及退休金） |
| 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. | 1. (a) 缔约国一方政府、其行政区、或地方当局对应某人为其提供的服务而向那个人支付的退休金以外的报酬，应仅在该方缔约国被征税。 |
| (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: | (b) 不过，对应的报酬应仅在缔约国另一方被征税，如果服务是在缔约国另一方提供，该人是缔约国另一方的居民，并且： |
| (i) is a national of that other Contracting State; or | (i) 是缔约国另一方的国民；或者 |
| (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. | (ii) 不是仅为提供服务而成为缔约国另一方的居民。 |
| 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. | 2. (a) 缔约国一方政府、其行政区、或地方当局对应某人为其提供的服务而向那个人支付的或者从其设立的基金中支付的退休金，应仅在该方缔约国被征税。 |
| (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. | (b) 不过，对应的退休金应仅在缔约国另一方被征税，如果该人是缔约国另一方的居民，并且是其国民。 |
| 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. | 3. 第14条、第15条、第16条、及第17条的规定应适用于为缔约国一方政府或其行政区或地方当局运营的某家企业而提供的服务所对应的报酬和退休金。 |
| ARTICLE 19 (Teachers, Professors and Researchers) |
第19条 （教师、教授、及研究人员） |
| 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. | 如果某人是——或者紧临去往缔约国一方之前是——缔约国另一方的居民，在第一方缔约国暂时停留，主要目的是在那里的某所大学、学院、学校、或其它经认可的教育机构或科研机构从事教学、授课、或研究，那么就其从事教学、授课、或研究所取得的报酬，应在第一方缔约国享受累计不超过3年的免税。 |
| ARTICLE 20 (Students and Trainees) |
第20条 （学生和实习生） |
| 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: | 如果学生、企业学徒、或实习生是——或者紧临去往缔约国一方之前是——缔约国另一方的居民，在第一方缔约国停留仅为接受教育、培训、或获得专门技术经验，那么在该方缔约国就以下项目应免税： |
| (a) payments received from abroad for the purpose of his maintenance, education, study, research or training; | (a) 对应其生活、教育、学习、研究、或培训目的从国外收到的款项； |
| (b) grants or awards from a government, scientific, educational or other tax-exempt organization; and | (b) 来自政府、科学、教育、或其它免税机构的资助或奖励；以及 |
| (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. | (c) 在该方缔约国提供个人服务取得的收入，对应任何纳税年度不超过$5,000美元或等值的中国人民币。 |
| The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training. | 本条规定的优惠应仅延展对应完成教育或培训所需的合理时间段。 |
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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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