文档介绍：中美税收协定 (中英文对照)
UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA E 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 e 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 e
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
Articl