| PROTOCOL 1 | 议定书-1 |
| PROTOCOL TO THE 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的议定书 |
| At the signing of the 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 (hereinafter referred to as “the Agreement”), both sides have agreed upon the following provisions which form an integral part of the Agreement: | 在签署《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》（以下称为“协议”）时，双方同意下列条款，这些条款是构成协议完备的组成部分： |
| 1. This Agreement shall not restrict in any manner any tax benefit which is or may hereafter be accorded in a Contracting State by the laws of that Contracting State or by any Agreement between the governments of the Contracting States. | 1. 本协议不应以任何方式限制缔约国一方根据其法律或缔约国双方之间的其它协议已经或可能给予的任何税收优惠。 |
| 2. Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4). | 2. 尽管存在本协议的各种规定，美国仍可对其公民征税。除本协议第8条第2项、第17条第2项、以及第18条、第19条、第20条、第22条、第23条、第24条、和第26条规定以外，美国可对其居民（根据第4条确定）征税。 |
| 3. The United States may impose its social security tax, its personal holding company tax and its accumulated earnings tax notwithstanding any provision of this Agreement. However, a Chinese company shall be exempt from the personal holding company tax or the accumulated earnings tax in the United States during a taxable year if during that taxable year the company is wholly-owned, directly or indirectly, either by one or more individuals who are residents of China (and who are not citizens of the United States) or by the Government of China or any wholly owned agency thereof. | 3. 美国可征收自己的社会保障税金、个人控股公司税、累积收益税，尽管存在本协议的规定。不过，中国公司在某个纳税年度内应予豁免缴纳美国的个人控股公司税或累积收益税，如果在那个纳税年度内该公司由一名或多名身为中国居民的个人（且不是美国公民）或者中国政府或其全资机构直接或间接地全资拥有。 |
| 4. The term “person” as defined in Article 3 of the Agreement shall include an estate or a trust. | 4. 本协议第3条中定义的术语“人”应包括遗产或信托。 |
| 5. In applying paragraph 2 of Article 4 of this Agreement, the competent authorities of both Contracting States shall be guided by the rules contained in paragraph 2 of Article 4 of the United Nations Model Double Taxation Convention between Developed and Developing Countries. | 5. 在适用本协议第4条第2项时，缔约国双方主管当局应依循“联合国发达国家和发展中国家双重征税示范公约”第4条第2项中包含的规则。 |
| 6. For purposes of paragraph 3 of Article 11 of this Agreement, it is agreed by both sides that, in the case of royalties paid for the rental of industrial, commercial or scientific equipment, the tax shall be imposed on 70 percent of the gross amount of such royalties. | 6. 就本协议第11条第3项而言，双方同意，对于租赁工业、商业、或科学设备而支付的特许使用费，应针对该项特许使用费总额的70%征税。 |
| 7. It is agreed by both sides that the competent authorities of the Contracting States may through consultation deny the benefits of Articles 9, 10 and 11 to a company of a third country if the company becomes a resident of a Contracting State for the principal purpose of enjoying benefits under this Agreement. | 7. 双方同意，缔约国双方主管当局可以通过协商，拒绝给予某家第三国公司第9条、第10条、及第11条规定的优惠，如果该公司成为缔约国一方居民的主要目的是享受本协议规定的优惠。 |
| 8. This Agreement shall not affect the application of the agreement between the two governments with respect to mutual exemption from taxation of transportation income of shipping and air transport enterprises, signed at Beijing on March 5, 1982. | 8. 本协议不应影响适用两国政府于1982年3月5日在北京签署的关于海运和空运企业运输收入相互免税的协议。 |
| Done at Beijing on the 30th day of April, 1984, in duplicate, in the Chinese and English languages, the two texts having equal authenticity. | 本协议于1984年4月30日在北京签订，一式两份，用中文和英文写成，两种文本同等作准。 |
| RONALD REAGAN FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA |
罗纳德∙里根 代表美利坚合众国政府 |
| ZHAO ZIYANG FOR THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA |
赵紫阳 代表中华人民共和国政府 |
| NOTES OF EXCHANGE |
换 文 |
Beijing, April 30, 1984 |
北京，1984年4月30日 |
| His Excellency: Zhao Ziyang Premier of the People’s Republic of China |
阁下： 赵紫阳 中华人民共和国总理 |
| Excellency: | 阁下： |
| I have the honor to refer to the 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 which was signed today (hereafter referred to as “the Agreement “) and to confirm, on behalf of the Government of the United States of America, the following understanding reached between the two Governments: | 我谨提及今日签署的《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》（以下称为“协议”），并代表美利坚合众国政府确认两国政府达成的以下谅解： |
| Both sides agree that a tax sparing credit shall not be provided in Article 22 of this Agreement at this time. However, the Agreement shall be promptly amended to incorporate a tax sparing credit provision if the United States hereafter amends its laws concerning the provision of tax sparing credits, or the United States reaches agreement on the provision of a tax sparing credit with any other country. | 双方同意，本协议第22条目前不规定税收饶让抵免。不过，如果美国今后修改其关于税收饶让抵免的法律，或者与任何其它国家就税收饶让抵免达成协议，那么应立即修订本协议以纳入税收饶让抵免条款。 |
| I have the honor to request Your Excellency to confirm the foregoing understanding on behalf of Your Excellency’s Government. | 我谨此恳请阁下代表贵国政府确认上述谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration. | 我借此机会向阁下致以最崇高的敬意。 |
Ronald W. Reagan President of the United States of America |
罗纳德∙里根 美利坚合众国总统 |
Beijing, April 30, 1984 |
北京，1984年4月30日 |
| His Excellency Ronald W. Reagan President of the United States of America |
阁下 罗纳德∙里根 美利坚合众国总统 |
| Excellency: | 阁下： |
| I have the honor to acknowledge receipt of Your Excellency’s Note of today’s date, which reads as follows: | 我荣幸地收到阁下今日的来函，内容如下： |
| “Excellency: | “阁下： |
| I have the honor to refer to the 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 which was signed today (hereafter referred to as “the Agreement “) and to confirm, on behalf of the Government of the United States of America, the following understanding reached between the two Governments: | 我谨提及今日签署的《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》（以下称为“协议”），并代表美利坚合众国政府确认两国政府达成的以下谅解： |
| Both sides agree that a tax sparing credit shall not be provided in Article 22 of this Agreement at this time. However, the Agreement shall be promptly amended to incorporate a tax sparing credit provision if the United States hereafter amends its laws concerning the provision of tax sparing credits, or the United States reaches agreement on the provision of a tax sparing credit with any other country. | 双方同意，本协议第22条目前不规定税收饶让抵免。不过，如果美国今后修改其关于税收饶让抵免的法律，或者与任何其它国家就税收饶让抵免达成协议，那么应立即修订本协议以纳入税收饶让抵免条款。 |
| I have the honor to request Your Excellency to confirm the foregoing understanding on behalf of Your Excellency’s Government. | 我谨此恳请阁下代表贵国政府确认上述谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration.” | 我借此机会向阁下致以最崇高的敬意。” |
| I have the honor to confirm the understanding contained in Your Excellency’s Note on behalf of the Government of the People’s Republic of China. | 我谨代表中华人民共和国政府荣幸地确认阁下函件中所载的谅解。 |
| I avail myself of this opportunity to assure Your Excellency of my highest consideration. | 我借此机会向阁下致以最崇高的敬意。 |
Zhao Ziyang Premier of the People’s Republic of China |
赵紫阳 中华人民共和国总理 |
| PROTOCOL 2 |
议定书-2 |
| PROTOCOL CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE 1984 TAX AGREEMENT WITH THE PEOPLE’S REPUBLIC OF CHINA |
关于解释1984年与中华人民共和国的税收协议 之议定书第7项的议定书 |
| MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING |
发送 自 美国总统 转送 |
| THE PROTOCOL, SIGNED AT BEIJING ON MAY 10, 1986, CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE 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, SIGNED AT BEIJING ON APRIL 30, 1984 | 1986年5月10日在北京签署的议定书， 关于解释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 的协议之议定书第7项， 该议定书于1984年4月30日在北京签署 |
| LETTER OF SUBMITTAL (Protocol 2) |
提交函（议定书-2） |
DEPARTMENT OF STATE, Washington, May 20, 1986. |
美国国务院， 华盛顿，1986年5月20日. |
| THE PRESIDENT, The White House. |
总统， 白宫. |
| THE PRESIDENT: I have the honor to submit to you, with a view to its transmission to the Senate for advice and consent to ratification, the Protocol Concerning the Interpretation of Paragraph 7 of the Protocol to the 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, signed at Beijing on April 30, 1984. The new Protocol was signed at Beijing On May 10, 1986. | 总统：我荣幸地向您提交关于解释《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》之议定书第7项的议定书，以便您将其转送参议院征询建议并同意批准，该议定书于1984年4月30日在北京签署。新议定书于1986年5月10日在北京签署。 |
| You signed the Agreement, with its related protocol and exchange of notes, at Beijing on April 30, 1984, and sent them to the Senate for advice and consent to ratification on August 10, 1984. While the Agreement was favorably reported out of the Senate Foreign Relations Committee in late 1985, some Senators expressed concern that it lacked adequate “anti-treaty shopping” provisions and, as a consequence, the agreement has not been brought to a full Senate vote. The new Protocol directly addresses these concerns by including rules which would prevent the use of the income tax treaty as a conduit by third country residents to obtain unintended treaty benefits. As a further related document, it should be given Senate advice and consent at the same time as the Senate advises and consents to the Agreement and related documents that you signed at Beijing. | 您于1984年4月30日在北京签署了该协议及其相关议定书和换文，并于1984年8月10日将其送交参议院征询建议并同意批准。虽然参议院外交关系委员会在1985年底对该协议给予积极评价，但部分参议员表示担忧，认为其中缺乏足够的“反协定滥用”条款，因此，该协议尚未提交参议院全体表决。新议定书直接触及这些顾虑，在其中纳入规则以防止第三国居民利用该所得税协定作为渠道来获取非预期的协定优惠。作为另一份相关联的文件，新议定书应在参议院就您在北京签署的协议及相关文件提出建议并同意批准的同时，征得参议院的建议和同意。 |
| A technical memorandum explaining in detail the provisions of the Protocol is being prepared by the Department of the Treasury and will be submitted to the Senate Committee on Foreign Relations. | 财政部正在准备一份技术备忘录，详细说明该议定书的条款，并将提交给参议院外交关系委员会。 |
| Respectfully submitted, | 此致， |
George P. Schultz |
乔治∙舒尔茨 |
| LETTER OF TRANSMITTAL (Protocol 2) |
转送函（议定书-2） |
THE WHITE HOUSE, June 5,1986. |
白宫，1986年6月5日. |
| To the Senate of the United States: | 致美国参议院： |
| I transmit herewith, for Senate advice and consent to ratification, the May 10, 1986, Protocol Concerning the Interpretation of Paragraph 7 of the 1984 Protocol to the 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, signed at Beijing on April 30, 1984. I also transmit the report of the Department of State on the new Protocol. | 我在此转送1986年5月10日签署的关于解释《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》之1984年议定书第7项的议定书，以征询参议院的建议并同意批准，该议定书于1984年4月30日在北京签署。我同时转送国务院关于新议定书的报告。 |
| Senate consideration of the Agreement, which was transmitted for advice and consent to ratification by letter dated August 10, 1984, has been delayed in light of the concern expressed that it lacked strong “anti-treaty shopping” provisions. The 1986 Protocol remedies the situation by providing rules designed to prevent residents of third countries from investing through China in order to get the benefits of the income tax treaty. | 协议已于1984年8月10日以信函形式转送参议院以征询建议并同意批准，由于担忧其缺乏强有力的“反协定滥用”条款而被推迟审议。1986年议定书通过制定规则已弥补此项缺陷，旨在防止第三国居民通过投资于中国来获取所得税协定的优惠。 |
| It is most desirable that this Protocol, together with the Agreement, the 1984 Protocol thereto, and the related exchange of notes, be considered by the Senate as soon as possible and that the Senate give advice and consent to ratification of these instruments. | 最恳切地希望参议院尽快审议本议定书、连同协议、其随附的1984年议定书、及相关的换文，并就这些文书提出建议并同意批准。 |
RONALD REAGAN. |
罗纳德∙里根. |
| PROTOCOL CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE 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, SIGNED AT BEIJING ON APRIL 30, 1984 |
关于解释1984年4月30日在北京签署的 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 之议定书第7项的议定书 |
| The Government of the United States of America and the Government of the People’s Republic of China, desiring to conclude a Protocol in addition to the Agreement between them for the avoidance of double taxation and the prevention of tax evasion, and the supplementary Protocol attached thereto, have agreed as follows: | 美利坚合众国政府和中华人民共和国政府就两国关于避免双重征税和防止逃税的协议及其补充议定书，希望另行缔结一项议定书，达成如下共识： |
| Both sides have agreed, with respect to the interpretation of Paragraph 7 of the Protocol to the Agreement, that their understanding is as follows: | 双方同意，关于对协议的议定书第7项的解释，共同理解如下： |
| 1. A person (other than an individual) which is a resident of a Contracting State shall not be entitled under this Agreement to relief from taxation in the other Contracting State unless: | 1. 身为缔约国一方居民的实体（而非个人）不应根据本协议在缔约国另一方享受税收减免，除非： |
| (a) (i) more than 50 percent of the beneficial interest in such person (or in the case of a company more than 50 percent of the number of shares of each class of the company’s shares) is owned, directly or indirectly, by any combination of one or more of: | (a) (i) 该实体50%以上的受益权（或者对于公司则为该公司每一类股份数量的50%以上）直接或间接地由以下一方或多方拥有： |
| (A) individuals who are residents of one of the Contracting States; | (A) 作为缔约国一方居民的个人； |
| (B) citizens of the United States; | (B) 美国公民； |
| (C) companies as described in subparagraph 1(b) of this protocol; and | (C) 本议定书第1(b)分项所述的公司；以及 |
| (D) one of the Contracting States, its political subdivisions or local authorities; and | (D) 缔约国一方政府、其行政区、或地方当局；并且 |
| (ii) in the case of relief from taxation under Articles 9 (dividends), 10 (interest), and 11 (royalties), not more than 50 percent of the gross income of such person is used to make payments of interest to persons who are other than persons described in clauses (A) through (D) of subparagraph (a) (i), whether directly or indirectly; or | (ii) 对于第9条（股息）、第10条（利息）、第11条（特许使用费）对应的税收减免，该实体不得有超过50%的总收入被直接或间接地作为受益款支付给第(a)(i)分项(A)至(D)所述以外的人员；或者 |
| (b) it is a company which is a resident of a Contracting State and in whose principal class of shares there is substantial and regular trading on a recognized stock exchange. | (b) 该实体是身为缔约国一方居民的公司，其主要类别的股票在某家公认的股票交易所存在大量常规的交易。 |
| 2. Paragraph 1 shall not apply if the establishment, acquisition and maintenance of such person and the conduct of its operations did not have as a principal purpose the purpose of obtaining benefits under the Agreement. | 2. 如果该实体的成立、收购、维持及其经营活动的主要目的不是为获取协议规定的各种优惠，那么第1项不适用。 |
| 3. For the purposes of paragraph 1 (b), the term “a recognized stock exchange” means: | 3. 就第1(b)项而言，术语“某家公认的股票交易所”是指： |
| (a) the NASDAQ System own by the National Association of Securities Dealers, Inc. and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange for the purposes of the Securities Exchange Act of 1934; and | (a) 全国证券交易商协会拥有的纳斯达克系统，以及在美国证券交易委员会根据“1934年证券交易法”注册为全国性证券交易所的任何股票交易所；以及 |
| (b) any national securities exchange approved to be established by the Government of the People’s Republic of China or its authorized institution; and | (b) 经中华人民共和国政府或其授权机构批准设立的任何全国性证券交易所；以及 |
| (c) any other stock exchange agreed upon by the competent authorities of the Contracting States. | (c) 缔约国双方主管当局认可的任何其它股票交易所。 |
| 4. Before a resident of a Contracting State is denied relief from taxation in the other Contracting State by reason of paragraph 1, 2 and/or 3 the competent authorities of the Contracting States shall consult each other. | 4. 在缔约国一方居民因第1项、第2项、和/或第3项而在缔约国另一方被拒绝享受税收减免之前，缔约国双方主管当局应相互协商。 |
| This Protocol is certified for addition to the Agreement and its supplemental Protocol by the undersigned. | 本议定书经下列签署人证明可增补协议及其补充议定书。 |
| Done at Beijing on the l0th day of May, 1986, in duplicate, in the English and Chinese languages, the two texts having equal authenticity. | 本议定书于1986年5月10日在北京签订，一式两份，用英文和中文写成，两种文本同等作准。 |
Wang Bingqian, State Councillor and Minister of Finance People’s Republic of China James A. Baker, III Secretary of the Treasury United States of America |
王丙乾 国务委员兼财政部长 中华人民共和国 詹姆斯∙贝克三世 财政部长 美利坚合众国 |
English materials are sourced from / 英文内容取自：https://www.irs.gov/pub/irs-trty/china.pdf
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