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中华人民共和国政府和美利坚合众国政府,愿意缔结关于对所得避免双重征税和防止偷漏税的协定,达成协议如下:第一条本协定适用于缔约国一方或者双方居民的人。第二条一、本协定适用于下列税种:(一)在中华人民共和国: 1、个人所得税;2、中外合资经营企业所得税;3、外国企业所得税;4、地方所得税。(以下简称“中国税收”)(二)在美利坚合众国:根据国内收入法征收的联邦所得税。(以下简称“美国税收”)
The Government of the People’s Republic of China and the Government of the United States of America are willing to conclude an agreement on the avoidance of double taxation and the prevention of tax evasion on income and reach the agreement as follows: Article 1 This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 1 1. This Agreement shall apply to the following taxes: (1) In the People’s Republic of China: 1. Personal income tax; 2. Income tax on Sino-foreign equity joint ventures; 3. Income tax on foreign enterprises; and 4. Local income tax. (Hereinafter referred to as “PRC tax revenue”) (ii) In the United States of America: Federal income tax levied under the Internal Revenue Code. (Hereinafter referred to as “U.S. tax”)