| AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME | 美利坚合众国政府和中华人民共和国政府 关于对收入避免双重征税和防止逃税的协议 |
| The Government of the United States of America and the Government of the People’s Republic of China, | 美利坚合众国政府和中华人民共和国政府， |
| Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, | 愿意就对收入避免双重征税和防止逃税缔结协议， |
| Have agreed as follows: | 同意下述条款： |
| ARTICLE 1 (Persons Covered) |
第1条 （涵盖人员） |
| This Agreement shall apply to persons who are residents of one or both of the Contracting States. | 本协议适用于身为缔约国一方或双方居民的人。 |
| ARTICLE 2 (Taxes Covered) |
第2条 （涵盖税项） |
| 1. The taxes to which this Agreement applies are | 1. 本协议适用的税项为 |
| (a) in the People’s Republic of China: | (a) 在中华人民共和国： |
| (i) the individual income tax; | (i) 个人所得税； |
| (ii) the income tax concerning joint ventures with Chinese and foreign investment; | (ii) 中外合资经营企业的所得税； |
| (iii) the income tax concerning foreign enterprises; | (iii) 外国企业的所得税； |
| (iv) the local income tax (herein after referred to as “Chinese tax”). | (iv) 地方所得税。 （以下称为“中国税”） |
| (b) in the United States of America: the Federal income taxes imposed (hereinafter referred to as “United States tax”). | (b) 在美利坚合众国：征收的联邦所得税。（以下称为“美国税”） |
| 2. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, those referred to in paragraph 1. Within an appropriate time period, the competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. | 2. 本协议也适用于协议签订日之后增补或取代第1项所述税种的、任何相同或实质上类似的税种。缔约国双方主管当局应在适当的时间内就其税法所作的任何实质性变更通知对方。 |
| ARTICLE 3 (Definitions) |
第3条 （各项定义） |
| 1. In this Agreement, unless the context otherwise requires, | 1. 在本协议中，除非上下文另有要求， |
| (a) the term “the People’s Republic of China”, when used in a geographical sense, means all the territory of the People’s Republic of China, including its territorial sea, in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea, including the sea-bed and subsoil thereof, over which the People’s Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force; | (a) 术语“中华人民共和国”用于地理含义时，意指中华人民共和国全部领土，包括其领海，与中国税相关的法律在那里适用，还意指领海以外的所有区域，包括海床和底土，中华人民共和国根据国际法对其拥有管辖权，同时与中国税相关的法律在那里适用； |
| (b) the term “the United States of America”, when used in a geographical sense, means all the territory of the United States of America, including its territorial sea, in which the laws relating to United States tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil hereof, over which the United States of America has jurisdiction in accordance with international law and in which the laws relating to United States tax are in force; | (b) 术语“美利坚合众国”用于地理含义时，意指美利坚合众国全部领土，包括其领海，与美国税相关的法律在那里适用，还意指领海以外的所有区域，包括海床和底土，美利坚合众国根据国际法对其拥有管辖权，同时与美国税相关的法律在那里适用； |
| (c) the terms “a Contracting State” and “the other Contracting State” mean the People’s Republic of China or the United States of America, as the context requires; | (c) 术语“缔约国一方”和“缔约国另一方”指中华人民共和国或美利坚合众国，视上下文而定； |
| (d) the term “tax” means Chinese tax or United States tax, as the context requires; | (d) 术语“税”指中国税或美国税，视上下文而定； |
| (e) the term “person” includes an individual, a company, a partnership and any other body of persons; | (e) 术语“人”包括个人、公司、合伙企业、任何其它团体； |
| (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; | (f) 术语“公司”指任何法人团体或在税务上被当作法人团体的任何实体； |
| (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; | (g) 术语“缔约国一方企业”和“缔约国另一方企业”分别指缔约国一方居民运营的企业和缔约国另一方居民运营的企业； |
| (h) the term “nationals” means all individuals having the nationality of a Contracting State and all legal persons, partnerships and other bodies of persons deriving their status as such from the law in force in a Contracting State; | (h) 术语“国民”指拥有缔约国一方国籍的所有个人以及根据缔约国一方现行法律取得相应地位的所有法人、合伙企业、其它团体； |
| (I) the term “competent authority” means | (I) 术语“主管当局”意指 |
| (i) in the People’s Republic of China, the Ministry of Finance or its authorized representative; and | (i) 在中华人民共和国，财政部或其授权代表；以及 |
| (ii) in the United States of America, the Secretary of the Treasury or his authorized representative. | (ii) 在美利坚合众国，财政部长或其授权代表。 |
| 2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which the Agreement applies. | 2. 缔约国一方在适用本协议时，其中未作定义的任何术语，除上下文另有要求外，具有该国关于本协议所适用税种的各项法律所规定的含义。 |
| ARTICLE 4 (Residence) |
第4条 （常住地） |
| 1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature. | 1. 在本协议中，术语“缔约国一方居民”指根据该国法律，缘于其居所、住宅、总部所在地、注册成立地、或其它类似标准，在该方缔约国负有纳税义务的人。 |
| 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which that individual shall be deemed to be a resident for the purposes of this Agreement. | 2. 如果根据第1项的规定，某个人同时是缔约国双方的居民，那么双方主管当局应通过协商，确定该人就本协议而言应被视作哪个国家的居民。 |
| 3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which the company shall be deemed to be a resident for the purposes of this Agreement, and, if they are unable to so determine, the company shall not be considered to be a resident of either Contracting State for purposes of enjoying benefits under this Agreement. | 3. 如果根据第1项的规定，某家公司同时是缔约国双方的居民，那么双方主管当局应通过协商，确定该公司就本协议而言应被视作哪个国家的居民；如果双方无法就此确定，那么该公司就享受本协议优惠而言，不会被视为缔约国任何一方的居民。 |
| 4. Where by reason of the provisions of paragraph 1 a company is a resident of the United States of America, and, under a tax agreement between the People’s Republic of China and a third country is also a resident of that third country, the company shall not be considered to be a resident of the United States of America for purposes of enjoying benefits under this Agreement. | 4. 如果根据第1项的规定，某家公司是美利坚合众国的居民，同时根据中华人民共和国与第三国签订的税收协议也是该第三国的居民，那么该公司就享受本协议优惠而言，不会被视为美利坚合众国的居民。 |
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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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