| 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 21 (Other Income) |
第21条 （其它收入） |
| 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. | 1. 缔约国一方居民的各项收入，无论产生于何处，凡本协议前述条款未论及者，均应仅在该方缔约国被征税。 |
| 2. The provisions of paragraph 1 shall not apply to income other than that from real property as defined in paragraph 2 of Article 6 if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State 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 income 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. | 2. 第1项的规定不适用于源自第6条第2项定义的不动产以外的收入，如果收款人是缔约国一方居民，通过设在缔约国另一方的常设机构在那里开展业务，或通过设在缔约国另一方的固定据点在那里从事独立性个人服务，并且收入对应的权利或财产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。 |
| 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other Contracting State. | 3. 虽然有第1项和第2项的规定，但缔约国一方居民的各项收入，若本协议前述各条未作规定并且产生于缔约国另一方，那么也可在缔约国另一方被征税。 |
| ARTICLE 22 (Elimination of Double Taxation) |
第22条 （消除双重征税） |
| 1. In the People’s Republic of China, double taxation shall be eliminated as follows: | 1. 在中华人民共和国，应按照如下所述消除双重征税： |
| (a) Where a resident of China derives income from the United States, the amount of the United States income tax payable in respect of that income in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax computed with respect to that income in accordance with the taxation laws and regulations of China. | (a) 如果中国居民从美国取得收入，按照本协议规定，该笔收入须缴纳的美国所得税应被允许作为抵免来冲减该居民的中国税负。不过，抵免额不应超过就该笔收入按照中国税法和条规计算的中国税额。 |
| (b) Where the income derived from the United States is a dividend paid by a company which is a resident of the United States to a company which is a resident of China and which owns not less than 10 percent of the shares of the company paying the dividend, the credit shall take into account the United States income tax payable by the company paying the dividend in respect of the profits out of which the dividends are paid. | (b) 如果从美国取得的收入是股息，由作为美国居民的某家公司支付给作为中国居民的某家公司，后者持有前者不少于10%的股份，那么抵免额应考虑支付股息的那家公司就用于支付股息的利润须缴纳的美国所得税额。 |
| 2. In the United States of America, in accordance with the provisions of the law of the United States, the United States shall allow to a resident or citizen of the United States as a credit against the United States tax on income: | 2. 在美利坚合众国，根据相关法律规定，应允许美国居民或公民抵免下列所得税： |
| (a) the income tax paid to China by or on behalf of such resident or citizen; and | (a) 由该居民或公民或者代表其缴纳给中国的所得税；以及 |
| (b) in the case of a United States company owning at least 10 percent of the voting rights in a company which is a resident of China and from which the United States company receives dividends, the income tax paid to China by or on behalf of the distributing company with respect to the profits out of which the dividends are paid. | (b) 如果某家美国公司拥有作为中国居民的某家公司至少10%的表决权，并且该家美国公司从后者收到股息，那么可抵免由支付股息的那家公司或代表其就用于支付股息的利润缴纳给中国的所得税。 |
| For the purposes of this paragraph of this Agreement, the taxes referred to in paragraphs 1(a) and 2 of Article 2 shall be considered income taxes. | 就本协议的此项条目而言，第2条的第1(a)项和第2项提及的税种应被视为所得税。 |
| 3. Income derived by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise in that other Contracting State. | 3. 缔约国一方居民取得的、按照本协议可在缔约国另一方被征税的收入，应被视作产生于缔约国另一方。 |
| ARTICLE 23 (Nondiscrimination) |
第23条 （无差别待遇） |
| 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, apply to persons who are not residents of one or both of the Contracting States. | 1. 缔约国一方的国民在缔约国另一方承担的税负或相关要求，不应跟缔约国另一方的国民在相同情况下承担或可能承担的税负和相关要求有所不同或比其更繁重。尽管存在第1条的规定，此项规定应适用于不是缔约国一方或双方居民的人。 |
| 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. | 2. 缔约国一方的某家企业在缔约国另一方设立的常设机构在那里的税收待遇，不应逊于缔约国另一方从事相同活动的那些企业的税收待遇。此项规定不应被解释为缔约国一方有义务给予缔约国另一方居民基于国民身份或家庭责任而给予其本国居民的任何税务上的个人豁免、宽限、及削减。 |
| 3. Except where the provisions of Article 8, paragraph 7 of Article 10 or paragraph 6 of Article 11 apply, interest, royalties and other disbursements paid by a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of the first-mentioned resident, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Contracting State. | 3. 除非第8条、第10条第7项、或第11条第6项的规定适用，缔约国一方居民支付给缔约国另一方居民的利息、特许使用费、及其它开销，在确定第一方缔约国居民的应税利润时，应比照如同支付给第一方缔约国居民的相同条件予以扣除。 |
| 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected. | 4. 缔约国一方企业的资本全部或部分由缔约国另一方的一个或多个居民直接或间接地拥有或控制时，其在第一方缔约国承担的税负或相关要求，不应跟第一方缔约国其它类似企业承担或可能承担的税负和相关要求有所不同或比其更繁重。 |
| ARTICLE 24 (Mutual Agreement) |
第24条 （双方认可） |
| 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. | 1. 如果某人认为缔约国一方或双方的行为导致或将导致对其征税不符合本协议的规定，那么他可以不考虑缔约国各方的国内法规定的补救措施，向其作为居民的缔约国那方主管当局提交案例；或者，如果其情形符合第23条第1项的状况，向其作为国民的缔约国那方提交案例。案例必须在3年内提交，起自首次注意到会导致不符合本协议规定的征税行为。 |
| 2. The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case through consultation with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. | 2. 如果主管当局认为该项异议正当有理，并且其自身不能给出令人满意的解决方案，那么应尽力通过与缔约国另一方主管当局协商来解决该件案例，着眼于避免不符合本协议的征税。达成的任何协议均应予以执行，不囿于缔约国各方国内法的时间限制。 |
| 3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement. | 3. 缔约国双方主管当局应尽力通过双方认可来解决在诠释或适用本协议时产生的任何困难或疑问。对于本协议未作规定的情形，双方主管当局也可以就消除双重征税共同协商。 |
| 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. To facilitate reaching a mutual agreement, the competent authorities of both Contracting States may meet for an oral exchange of opinions. | 4. 缔约国双方主管当局可以为达成第2项和第3项中的认可而相互直接交流。为便于达成某项双方认可，缔约国双方主管当局可以举行会晤，口头交换意见。 |
| ARTICLE 25 (Exchange of Information) |
第25条 （信息交换） |
| 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or Authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. | 1. 缔约国双方主管当局应交换所需的信息，以执行本协议的规定或缔约国双方关于本协议所涵盖税赋的国内法条款，只要相应的征税不是与本协议截然对立，特别是为防止欺诈或逃税。信息交换不受第1条的限制。缔约国一方收到的任何信息均应被当作机密对待，应仅披露给参与本协议所涵盖税赋的评估、征收、或者管理、执行或起诉、或裁定上诉的相关人员或部门（包括法院和管理机构）。这些人员或部门应当把信息仅用于对应目的。他们可以在公开的法庭诉讼程序或司法判决中披露相关信息。 |
| 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: | 2. 第1项的规定在任何情况下均不应被解释为将以下义务强加于缔约国某一方： |
| (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; | (a) 采取与该方或另一方缔约国的法律和行政惯例相抵触的行政措施； |
| (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; | (b) 提供依照该方或另一方缔约国的法律或正常行政程序无法获得的信息； |
| (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy. | (c) 提供可能泄露任何贸易、经营、工业、商业、职业秘密、或贸易流程的信息，或者其披露可能违反公共政策的信息。 |
| ARTICLE 26 (Diplomats and Consular Officers) |
第26条 （外交官和领事官员） |
| Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. | 本协议所载内容不影响外交代表或领事官员根据国际法的通用规则或特别协议的各项条款所享有的财务特权。 |
| ARTICLE 27 (Entry into Force) |
第27条 （生效） |
| Each of the Contracting States shall notify the other Contracting State in writing, through diplomatic channels, upon the completion of their respective legal procedures to bring this Agreement into force. The Agreement shall enter into force on the thirtieth day after the date of the latter of such notifications and shall take effect as respects income derived during taxable years beginning on or after the first day of January next following the date on which this Agreement enters into force. | 缔约国各方在完成令本协议生效的相应法律程序后，应通过外交渠道以书面形式通知对方。本协议自前述通知中较晚者之日期起第30天生效，适用于本协议生效次年1月1日或之后开始的纳税年度中取得的收入。 |
| ARTICLE 28 (Termination) |
第28条 （终止） |
| This Agreement shall remain in force indefinitely, but either Contracting State may terminate the Agreement by giving notice to the other Contracting State in writing through diplomatic channels on or before June 30 in any calendar year after five years from the date on which this Agreement enters into force. In such event, the Agreement shall cease to have effect with respect to income derived during taxable years beginning on or after the first day of January of the year following that in which the notice of termination is given. | 本协议无限期有效，但缔约国任何一方均可终止协议，于本协议生效之日起5年后的任何日历年度中的6月30日或之前，通过外交渠道以书面形式通知缔约国另一方。在那种情况下，本协议将停止适用于终止通知发出次年1月1日或之后开始的纳税年度中取得的收入。 |
| 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 |
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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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