| The Government of the People's Republic of China and the Government of the Republic of Albania, | | 中华人民共和国政府和阿尔巴尼亚共和国政府，愿意缔结关于对所得和财产避免双重征税和防止偷漏税的协定，达成协议如下： |
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, | |
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Have agreed as follows: | | 第一条 人的范围 |
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| Article 1 PERSONAL SCOPE | | 本协定适用于缔约国一方或者同时为双方居民的人。 |
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| This Agreement shall apply to persons who are residents of one or both of the Contracting States. | | 第二条 税种范围 |
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| Article 2 TAXES COVERED | | 一、本协定适用于由缔约国一方或其地方当局对所得和财产征收的所有税收，不论其征收方式如何。 |
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| 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. | | 二、对全部所得或全部财产，或对部分所得或部分财产征收的税收，包括对来自转让动产或不动产的收益征收的税收、以及对资本增值征收的税收，均应视为对所得和财产征收的税收。 |
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| 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. | | 三、本协定特别适用的现行税种是 |
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| 3. The existing taxes to which the Agreement shall apply are in particular: | | （一）在阿尔巴尼亚： |
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| (a) In Albania: | | 1．所得税（包括公司利润税和个人所得税）； |
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| i) the income taxes (including corporate profits tax and personal income tax); | | 2．小规模经营活动税； |
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| ii) the tax on small business activities, and iii) the property tax; (hereinafter referred to as "Albanian Tax"); | | 3．财产税。 |
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（以下简称“阿尔巴尼亚税收”） |
| (b) In China: | |
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| | （二）在中国： |
| i) the individual income tax; | |
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| | 1．个人所得税； |
| ii) the income tax for enterprises with foreign investment and foreign enterprises; (hereinafter referred to as "Chinese Tax"). | |
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| | 2．外商投资企业和外国企业所得税。 |
| 4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws. | |
（以下简称“中国税收”） |
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| Article 3 GENERAL DEFINITIONS | | 四、本协定也适用于本协定签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动通知对方。 |
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| 1. For the purposes of this Agreement, unless the context otherwise requires: | | 第三条 一般定义 |
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| (a) the term "Albania" means the Republic of Albania, and when used in a geographical sense means the territory of the Republic of Albania including territorial sea and air space over them, as well as any area beyond the territorial sea of the Republic of Albania which, under its laws and in accordance with international law, is an area within which the Republic of Albania may exercise its rights with respect to the seabed, subsoil and their natural resources; | | 一、在本协定中，除上下文另有解释的以外： |
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| (b) the term "China" means the People's Republic of China; when used in geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its subsoil and superjacent water resources in accordance with international law; | | （一）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域； |
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| (c) the terms "a Contracting State" and "the other Contracting State" mean Albania or China as the context requires; | | （二）“阿尔巴尼亚共和国”一语是指阿尔巴尼亚共和国；用于地理概念时，是指阿尔巴尼亚共和国的领土，包括领海及其领空，以及根据阿尔巴尼亚法律和国际法，阿尔巴尼亚共和国拥有权利的海底、底土及其蕴含的自然资源的区域； |
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| (d) the term "tax" means Albanian tax or Chinese tax, as the context requires; | | （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者阿尔巴尼亚； |
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| (e) the term "person" includes an individual, a company and any other body of persons; | | （四）“税收”一语按照上下文，是指中国税收或者阿尔巴尼亚税收； |
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| (f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; | | （五）“人”一语包括个人、公司和其他团体； |
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| (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carded on by a resident of the other Contracting State; | | （六）“公司”一语是指任何法人或者在税收上视同法人的实体； |
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| (h) the term "national" means: | | （七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业； |
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| i) any individual possessing the nationality of a Contracting State; | | （八）“国民”一语是指： |
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| ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; | | 1．任何具有缔约国一方国籍的自然人； |
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| (i) the term "international traffic" means any transport by a ship or an aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; | | 2．任何按照缔约国一方现行法律建立的法人、合伙企业或团体。 |
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| (j) the term "competent authority" means: | | （九）“国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输； |
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| i) in the case of Albania, the General Taxation Department; ii) in the ease of China, the State Administration of Taxation or its authorized representative. | | （十）“主管当局”一语： |
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| 2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies. Any meaning under the applicable tax laws of that State prevails over a meaning given to the term under other laws of that State. | | 1．在阿尔巴尼亚方面，是指税务总局； |
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| Article 4 RESIDENT | | 2．在中国方面，是指国家税务总局或其授权的代表。 |
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| 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, head office, place of registration or any other criterion of a similar nature, and also includes that State or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. | | 二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国适用于本协定的税种的法律所规定的含义。缔约国适用税法对有关用语的含义优于该国其他法律给定的含义。 |
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| 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: | | 第四条 居民 |
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| (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; If he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); | | 一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、管理机构、总机构、注册地，或者其它类似的标准，在该缔约国负有纳税义务的人，还包括国家和地方当局。但是，这一用语不包括仅由于来源于该国的所得或位于该国的财产而负有纳税义务的人。 |
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| (b) if the State in which he has his center of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; | | 二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应按以下规则确定： |
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| (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; | | （一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民； |
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| (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. | | （二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为是其有习惯性居处所在国的居民； |
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| 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the Contracting States shall settle the question by mutual agreement. | | （三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为是其国民所属缔约国的居民； |
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| Article 5 PERMANENT ESTABLISHMENT | | （四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管当局应通过协商解决。 |
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| 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which an enterprise of a Contracting State, wholly or partly, carries on business in the other Contracting State. | | 三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，缔约国双方主管当局应通过协商解决。 |
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| 2. The term "permanent establishment" includes especially: | | 第五条 常设机构 |
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| (a) a place of management; | | 一、在本协定中，“常设机构”一语是指缔约国一方企业在缔约国另一方进行全部或部分营业的固定营业场所。 |
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| (b) a branch; | | 二、“常设机构”一语特别包括： |
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| (c) an office; | | （一）管理场所； |
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| (d) a factory; | | （二）分支机构； |
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| (e) a workshop, and | | （三）办事处； |
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| (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. | | （四）工厂； |
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| 3. The term "permanent establishment" likewise encompasses: | | （五）作业场所； |
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| (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than nine months in any twelve month period; | | （六）矿场、油井或气井、采石场或者其他开采自然资源的场所。 |
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| (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue within the country for a period or periods aggregating more than nine months in any twelve month period. | | 三、“常设机构”一语还包括： |
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| 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: | | （一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，但仅以该工地、工程或活动在任何十二个月中连续九个月以上的为限； |
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| (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; | | （二）企业通过雇员或雇用的其他人员为上述目的提供的劳务，包括咨询劳务，但这种性质的活动以在该国内（为同一个工程或相关工程）在任何十二个月中连续或累计九个月以上的为限。 |
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| (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; | | 四、虽有本条上述规定，“常设机构”一语应认为不包括： |
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| (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; | | （一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施； |
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| (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; | | （二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存； |
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| (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; | | （三）专为另一企业加工的目的而保存本企业货物或者商品的库存； |
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| (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. | | （四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所； |
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| 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -other than an agent of an independent status to whom paragraph 6 applies- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. | | （五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所； |
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| 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered to be an agent of an independent status within the meaning of this paragraph. | | （六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。 |
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| 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. | | 五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。 |
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| Article 6 INCOME FROM IMMOVABLE PROPERTY | | 六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。 |
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| 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. | | 七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。 |
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| 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the fight to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. | | 第六条 不动产所得 |
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| 3. The provisions of paragraph I shall apply to income derived from the direct use, letting, or use in any other form of immovable property. | | 一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业或林业所得），可以在该缔约国另一方征税。 |
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| 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. | | 二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业、林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。 |
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| Article 7 BUSINESS PROFITS | | 三、第一款的规定也应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。 |
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| 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. | | 四、第一款和第三款的规定也应适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。 |
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| 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. | | 第七条 营业利润 |
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| 3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. | | 一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。 |
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| 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. | | 二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。 |
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| 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. | | 三、在确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国或者其它任何地方。 |
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| 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year, unless there is good and sufficient reason to the contrary. | | 四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。 |
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| 7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. | | 五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。 |
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| Article 8 INTERNATIONAL TRANSPORT | | 六、在上述各款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。 |
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| 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State. | | 七、利润中如果包括本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。 |
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| 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. | | 第八条 国际运输 |
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| Article 9 ASSOCIATED ENTERPRISES | | 一、缔约国一方居民企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该缔约国征税。 |
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| 1. Where: | | 二、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。 |
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| (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or | | 第九条 联属企业 |
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| (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. | | 一、当： |
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| 2. Where a Contracting State includes in the profits of an enterprise of that State -and taxes accordingly- profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other. | | （一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者 |
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| Article 10 DIVIDENDS | | （二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本。 |
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在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。 |
| 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. | |
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| | 二、缔约国一方将缔约国另一方已征税的企业利润，而这部分利润本应由该缔约国一方企业取得的，包括在该缔约国一方企业的利润内，并且加以征税时，如果这两个企业之间的关系是独立企业之间的关系，该缔约国另一方应对这部分利润所征收的税额加以调整，在确定上述调整时，应适当考虑本协定的其他规定，如有必要，缔约国双方主管当局应相互协商。 |
| 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10% of the gross amount of dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. | |
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This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. | | 第十条 股息 |
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3. The tern1 "dividends" as used in this Article means income from shares of any kind, or other fights not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
．．．．．． | | 一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
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