| TAX AGREEMENT WITH THE PEOPLE’S REPUBLIC OF CHINA | 与中华人民共和国的税收协议 |
| MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING |
发送 自 美国总统 转送 |
| 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, TOGETHER WITH A SUPPLEMENTARY PROTOCOL AND EXCHANGE OF NOTES, SIGNED AT BEIJING ON APRIL 30, 1984 |
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及防止逃税的协议, 及其补充议定书和换文, 于1984年4月30日在北京签署 |
| LETTER OF SUBMITTAL |
提交函 |
DEPARTMENT OF STATE, Washington, July 24, 1984. |
美国国务院， 华盛顿，1984年7月24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 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, together with a supplementary protocol and exchange of notes, which you signed at Beijing on April 30, 1984. | 总统：我荣幸地向您提交《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》及其补充议定书和换文，以便您将其转送参议院征询建议并同意批准，该协议由您于1984年4月30日在北京签署。 |
| The agreement is the first complete income tax treaty to be signed with the People’s Republic of China. A limited treaty affecting the taxation of income from international shipping and aircraft operations was signed at Beijing on March 5, 1982, (97th Cong. 2d. Sess., Senate Treaty Doc. No. 97-24, June 16, 1982) and is presently in force. | 该协议是与中华人民共和国签署的第一份完整的所得税协定。一份涉及国际海运和航空运营收入相关税赋的限制性协定已于1982年3月5日在北京签署（第97届国会第2次会议，参议院协定文件第97-24号，1982年6月16日），目前生效中。 |
| The present agreement is based on model income tax treaties prepared by the Department of the Treasury, the United Nations, and the OECD. Like other United States tax treaties, it provides rules for determining the extent to which each country may tax particular types of income. Where the host country may tax, it agrees to impose its income tax in a non-discriminatory manner. The agreement provides that the country of residence will give a foreign tax credit for income tax paid to the other country. If any potential problems of double taxation should arise, the tax officials of the two countries agree to consult to try to resolve them. | 当前这份协议以财政部、联合国、及经合组织制订的所得税协定范本为基础。与美国的其它税收协定一样，其中给出相关规则，以确定各国可对特定类型收入征税的范围。东道国对于可征税的情形，同意以无差别的方式征收所得税。该协议规定，居住国将对已缴纳给另外那个国家的所得税给予海外税款抵免。如果出现任何潜在的双重征税问题，两国税务官员同意进行磋商以努力解决。 |
| All provisions of the agreement are reciprocal. Some will benefit especially United States investors. For instance, investors will know before undertaking a transaction in China what the income tax consequences will be. Business profits will not be taxable by China unless attributable to a “permanent establishment”, as defined in the agreement. Taxation by China of the remuneration of United States citizens who are self-employed or employed by private firms is generally permissible only if they remain in China more than six months a year. In addition, the agreement limits the tax which each country may impose on dividends, interest and royalties derived by residents of the other country to no more than 10 percent in each case. | 该协议的所有条款都相互对等。某些条款将特别有利于美国投资者。例如，投资者可以在中国开展某笔交易之前就知晓其所得税结果。营业利润不会被中国征税，除非可归属于协议中定义的“常设机构”。自雇或受雇于私营企业的美国公民通常只有年内在中国停留超过六个月的情况下，其报酬才会被中国征税。此外，关于向对方居民取得的股息、利息、及特许使用费征税，协议还限定各国的税率不得超过10%。 |
| The protocol clarifies certain provisions of the agreement and also provides for cooperation between the tax officials of the two countries to prevent tax evasion. | 议定书阐明协议的某些条款，并规定两国税务官员应合作以防止逃税。 |
| In the accompanying exchange of notes, the United States agrees to amend the treaty with China to include a “tax sparing credit” if such a provision is ever included in a United States tax treaty with another country. Presently, the United States does not permit a “tax sparing” credit, i.e. a foreign tax credit for the statutory full amount of the foreign tax even if, in fact, that tax has been reduced or waived as an incentive. It is a firm element of U.S. policy that a foreign tax credit be given only for foreign income taxes actually paid. | 在随附的换文中，美国同意修改与中国的协定以纳入“税收饶让抵免”，如果美国与其它国家签订的税收协定中包含此类条款。目前美国不允许“税收饶让”抵免，即对应法定的外国税负全额给予海外税款抵免，即使该项税负实际上已作为某种激励措施被削减或免除。美国相关政策的一项确定要素是，仅对应实际缴纳的外国所得税给予海外税款抵免。 |
| The agreement provides that the Contracting States shall notify each other in writing, through diplomatic channels, upon the completion of their respective legal procedures to bring the agreement into force. The agreement will enter into force on the thirtieth day after the date of the latter of such notifications and shall take effect with respect to income derived during taxable years beginning on or after the first day of January next following the date on which the agreement enters into force. | 该协议规定，缔约国双方应在各自完成让协议生效的法律程序后，通过外交渠道以书面形式通知对方。协议将于前述通知中较晚者之日期起第30天生效，适用于协议生效次年1月1日或之后开始的纳税年度中取得的收入。 |
| A technical memorandum explaining in detail the provisions of the agreement is being prepared by the Department of the Treasury and will be submitted separately to the Senate Committee on Foreign Relations. | 财政部正在准备一份技术备忘录，详细说明该协议的条款，会将其另行提交给参议院外交关系委员会。 |
| The Department of the Treasury, with the cooperation of the Department of State, was primarily responsible for the negotiation of the agreement. It has the full approval of both Departments. | 在国务院的配合下，财政部主要负责该协议的磋商。该协议已完全获得两部门的批准。 |
| Respectfully submitted, | 此致， |
George P. Schultz |
乔治∙舒尔茨 |
| LETTER OF TRANSMITTAL |
转送函 |
THE WHITE HOUSE, August 10,1984. |
白宫，1984年8月10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 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, together with a supplementary protocol and exchange of notes, signed at Beijing on April 30, 1984. I also transmit the report of the Department of State on the Agreement. | 我谨此转送参议院征询建议并同意批准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》及其补充议定书和换文。我同时还转送国务院关于该协议的报告。 |
| The Agreement is the first complete income tax treaty between the two countries. A limited treaty concerning the taxation of income from international shipping and air transportation, signed at Beijing on March 5, 1982, was approved by the Senate on July 27,1983 and is now in force. | 该协议是两国间第一份完整的所得税协定。一份涉及国际海运和空运收入相关税赋的限制性协定已于1982年3月5日在北京签署，并于1983年7月27日获得参议院批准，目前生效中。 |
| The Agreement is based on model income tax treaties developed by the Department of the Treasury, the Organization for Economic Cooperation and Development, and the United Nations. The provisions of the Agreement are reciprocal and, like other tax treaties, represent a balanced package of benefits and concessions. | 该协议以美国财政部、经济合作与发展组织、及联合国制订的所得税协定范本为基础。该协议中的条款相互对等，与其它税收协定一样，体现出受益和让与之间的某种平衡。 |
| The Agreement will contribute to a long-run expansion of economic relations between the two countries by providing clear rules as to the tax consequences of investing or working in the other country. It reduces the tax which residents of one country must pay to the other on certain types of income, such as dividends, interest, and royalties and provides limited exemptions for visiting teachers, researchers and students. The Agreement also assures nondiscriminatory taxation in the host country, and, provides a mechanism for cooperation between the tax authorities to try to resolve any potential problems of double taxation. | 该协议对于在对方国家投资或工作的税收结果给出明确的规则，将促进两国经济关系的长期扩展。对于诸如股息、利息、特许使用费等某些类型的收入，协议可削减一国居民必须向对方国家缴纳的税款，并为客座教师、研究人员、及学生提供有限度的豁免。该协议还确保在东道国的无差别税收待遇，并为双方税务当局之间的合作提供某种机制，以努力解决任何潜在的双重征税问题。 |
| I recommend that the Senate give early and favorable consideration to the Agreement and give its advice and consent to ratification. | 我建议参议院尽早适宜地审议该协议，提出建议并同意批准。 |
RONALD REAGAN. |
罗纳德∙里根. |
| …… …… |
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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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