中美税收协定（中英文对照）.doc

?中美税收协定?(中英文对照) UNITED STATES-THE PEOPLES REPUBLIC OF CHINA INCOME TAX CONVENTION 建议：与美国企业公司签订合同前必读 ? 1984年4月30日北京签订，1986年5月10日第二份协定签订，7月24日美方批准，10月22日交换文本，1987年1月1日生效。 Agreement And Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised by The Senate of The United States of America on July 24, 1986; Instruments of Ratification Exchanged on October 22,1986; Entered into Force on January 1, 1987. ? 条款目录?TABLE OF ARTICLES ? Article 1-------------------涉税人Persons Covered Article 2-------------------税种??Taxes Covered Article 3-------------------定义??Definitions Article 4-------------------居民??Residence Article 5-------------------常设机构?Permanent Establishment Article 6-------------------不动产所得?Income from Real Property Article 7-------------------经营利润??Business Profits Article 8-------------------关联企业??Related Enterprises Article 9-------------------股息?Dividends Article 10------------------利息??Interest Article 11------------------特许使用费??Royalties Article 12------------------收益??Gains Article 13------------------个人劳务收入??Independent Personal Services Article 14-------------------雇佣报酬??Dependent Personal Services Article 15------------------?董事费??Directors’?Fees Article 16-------------------艺术与体育活动所得???Artistes and Athletes Article 17-------------------退休金与养老金??Pensions and Annuities Article 18-------------------政府雇员与退休金??Government Employees and Pensions Article 19-------------------教学与学术所得?Teachers, Professors and Researchers Article 20------------------学生与培训所得??Students and Trainees Article 21-------------------其他收入??Other Income Article 22-------------------避免双重征税??Elimination of Double Taxation Article 23-------------------非歧视???Nondiscrimination Article 24-------------------共同协议??Mutual Agreement Article 25-------------------交换信息??Exchange of Information Article 26-------------------外交事务??Diplomats and Consular Officers Article 27--------------------生效??Entry into Force Article 28--------------------