文档介绍：中美税收协定 (中英文对照)UNITEDSTATES-THEPEOPLE'SREPUBLICOF AXCONVENTION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 AndRelatedProtocolSigned at Beijingon April30,1984;Second Protocol SignedatBeijingonMay10, 1986;RatificationAdvisedby The Senate ofTheUnitedStates ofAmerica onJuly24,1986;Instrumentsof Ratification ExchangedonOctober 22,1986; EnteredintoForceonJanuary1,1987、 条款目录 TABLEOFARTICLES Article1-------------------涉税人PersonsCoveredArticle 2-------------------税种  TaxesCoveredArticle 3-------------------定义  DefinitionsArticle4-------------------居民  ResidenceArticle 5-------------------常设机构 PermanentEstablishmentArticle 6-------------------不动产所得 InefromReal PropertyArticle7-------------------经营利润  BusinessProfitsArticle8-------------------关联企业  RelatedEnterprisesArticle9-------------------股息 DividendsArticle10------------------利息  InterestArticle11------------------特许使用费  RoyaltiesArticle12------------------收益  GainsArticle 13------------------个人劳务收入  IndependentPersonalServicesArticle14-------------------雇佣报酬  DependentPersonalServicesArticle15------------------ 董事费  Directors’ FeesArticle16-------------------艺术与体育活动所得   ArtistesandAthletesArticle17-------------------退休金与养老金  PensionsandAnnuitiesArticle18-------------------政府雇员与退休金  GovernmentEmployeesandPensionsArticle19-------------------教学与学术所得 Teachers,ProfessorsandResearchersArticle20------------------学生与培训所得  StudentsandTraineesArticle21-------------------其她收入  OtherIneArticle 22-------------------避免双重征税  Elimination ofDoubleTaxationArticle23-------------------非歧视   NondiscriminationArticle24-------------------共同协议  MutualAgreementArticle25-------------------交换信息  ExchangeofInformationArticle26-------------------外交事务  DiplomatsandConsularOfficersArticle27--------------------生效  Entryinto ForceArticle28--------------------中止效力  TerminationProtocol 1--------------------协定书  of30April,1984 一、协定  中华人民共与国政府与美利坚合众国政府,愿意缔结关于对所得避免双重征税与防止偷漏税得协定,达成协议如下: TheGovernmentofthe Unite