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AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
中华人民共和国政府和瑞典王国政府关于对所得避免双重征税和防止偷漏税的协定 [现行有效]
【法宝引证码】
  • Signatory： Sweden
  • Area： Taxation
  • Category of treaties： Agreement
  • The place of signing： Stockholm
  • Signing Date： 05-16-1986
  • Effective date： 01-03-1987

The Government of the People's Republic of China and the Government of the Kingdom of Sweden; 中华人民共和国政府和瑞典王国政府，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：

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;		 

Have agreed as follows:		 第一条　人的范围

 
 Article 1 Personal Scope 本协定适用于缔约国一方或者双方居民的人。

 
 This Agreement shall apply to persons who are residents of one or both of the Contracting States. 第二条　税种范围

 
 Article 2 Taxes Covered 一、本协定适用的现行税种是：

 
 1. The existing taxes to which this Agreement shall apply are: （一）在中华人民共和国：

 
(a) in the People's Republic of China: １．个人所得税；

 
(i) the individual income tax: ２．中外合资经营企业所得税；

 
(ii) the income tax concerning joint ventures with Chinese and foreign investment; ３．外国企业所得税；

 
(iii) the income tax concerning foreign enterprises; and ４．地方所得税。

 
（以下简称“中国税收”）
(iv) the local income tax 

(hereinafter referred to as "Chinese tax" ) ;		 （二）在瑞典：

 
(b) in Sweden: １．国家所得税，包括海员税和息票税；

 
(i) the State income tax (den statliga inkomstskatten), including the sailors'tax  () and the coupon tax (kupongskatten) ; ２．对公众表演家征收的税收；

 
(ii) the tax on public entertainers ３．公共所得税；

(bevillningsavgiftenvissa offentliga) ;		 

 ４．利润分享税。
(iii) the communal income tax (den kommunala inkomstskatten) ; and 
（以下简称“瑞典税收”）

 
(iv) the profit sharing tax (vinstdelningsskatten) 二、本协定也适用于本协定签订之日后增加或者代替第一款所列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，在其变动后的适当时间内通知对方。

(hereinafter referred to as "Swedish tax" ) .		 

 第三条　一般定义
 2. The Agreement shall also apply 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 taxes referred to in paragraph l. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes. 

 一、在本协定中，除上下文另有解释的以外：
 Article 3 General Definitions   

 （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；
 1. For the purposes of this Agreement, unless the context otherwise requires: 

 （二）“瑞典”一语是指瑞典王国；用于地理概念时，包括瑞典国家领土、领海以及根据国际法，瑞典行使主权权利或管辖权的其它海域。
(a) the term "China" means the People's Republic of China and, 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 sub-soil, and superjacent water resources in accordance with international law; 

 （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者瑞典；
(b) the term "Sweden" means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights of jurisdiction; 

 （四）“税收”一语，按照上下文，是指中国税收或者瑞典税收；
(c) the terms "a Contracting State" and "the other Contracting State" mean China or Sweden as the context requires; 

 （五）“人”一语包括个人、公司和其它团体；
(d) the term "tax" means Chinese tax or Swedish tax, as the context requires; 

 （六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
(e) the term "person" includes an individual, a company and any other body of persons; 

 （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；
(f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; 

 （八）“国民”一语是指所有具有缔约国任何一方国籍的个人和所有按照缔约国任何一方法律建立或者组织的法人，以及所有在税收上视同按照缔约国任何一方法律建立或者组织成法人的任何非法人团体；
(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 carried on by a resident of the other Contracting State; 

 （九）“国际运输”一语是指在缔约国一方设有总机构的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；
(h) the term "nationals" means all individuals possessing the nationality of either Contracting State and all juridical persons created or organized under the laws of either Contracting State and all organizations without juridical personality treated for the purposes of tax as juridical persons created or organized under the laws of either Contracting State; 

 （十）“主管当局”一语，在中国方面，是指财政部或其授权的代表；在瑞典方面，是指财政大臣或其授权的代表。
(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; 

 二、缔约国一方在实施本协定时，对于未经本协定明确定议的用语，除上下文另有解释的以外，应当具有该缔约国关于本协定适用的税种的法律所规定的含义。
(j) the term "competent authority" means, in the case of China, the Ministry of Finance or its authorized representative and, in the case of Sweden, the Minister of Finance or his authorized representative. 

 第四条　居民
 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which the Agreement applies. 

 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、总机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。
 Article 4 Resident 

 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：
 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature. 

 （一）应认为是其有永久性住所所在国的居民；如果在两个国家同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）的国家的居民；
 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: 

 （二）如果其重要利益中心所在国无法确定，或者在任何一国都没有永久性住所，应认为是其有习惯性居处所在国的居民；
(a) he shall be deemed to be a resident 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 of the State with which his personal and economic relations are closer (centre of vital interests) ; 

 （三）如果其在两个国家都有、或者都没有习惯性居处，应认为是其国民的国家的居民；
(b) if the State in which he has his centre 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 of the State in which he has an habitual abode; 

 （四）如果其同时是两个国家的国民，或者不是其中任何一国的国民，缔约国双方主管当局应通过协商解决。
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; 

 三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，应认为是其总机构所在国的居民。
(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. 

 第五条　常设机构
 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its head office is situated. 

 一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
 Article 5 Permanent Establishment 

 二、“常设机构”一语特别包括：
 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 

 （一）管理场所；
 2. The term "permanent establishment" includes especially: 

 （二）分支机构；
(a) a place of management; 

 （三）办事处；
(b) a branch; 

 （四）工厂；
(c) an office; 

 （五）作业场所；
(d) a factory; 

 （六）矿场、油井或气井、采石场或者其它开采自然资源的场所。
(e) a workshop; and 

 三、“常设机构”一语还包括：
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 

 （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，仅以连续六个月以上的为限；
 3. The term "permanent establishment" likewise encompasses: 

 （二）缔约国一方企业通过雇员或者其它人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在该国任何十二个月中连续或累计超过六个月的为限。
(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 six months; 

 四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personal in the other Contracting State, but only where such activities continue (for the same project or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period. 

 （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；
 4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: 

 （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；
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 

 （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；
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; 

 （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；
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 

 （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；
(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; 

 （六）专为本款（一）至（五）项各项活动的结合而设有的营业固定场所，如果由于这种结合使营业固定场所全部活动属于准备性质或辅助性质。
(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. 

 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）在缔约国一方代表一个企业进行活动，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，按照该款规定，不应认为该固定营业场所是常设机构。
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (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. 

 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它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。
 5. Notwithstanding the provisions of paragraphs 1 and 2, where a parson-other than an agent of an independent status to whom the provisions of paragraph 6 apply-is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless his activities 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. 

 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。
 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting 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 will not be considered an agent of an independent status within the meaning of this paragraph. 

 第六条　不动产所得
 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 

 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，可以在该缔约国另一方征税。
 Article 6 Income from Immovable Property 

 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，农业和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。
 1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State. 

 三、第一款的规定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。
 2. The term "immovable property" shall have the meaning which it has under the laws 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 right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 

 四、第一款和第三款的规定也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。
 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 

 第七条　营业利润
 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. 

 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。
 Article 7 Business Profits 

 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。
 1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting 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 that other Contracting State but only so much of them as is attributable to that permanent establishment. 

 三、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，包括管理和一般行政费用，不论其发生于该常设机构所在国或者其它任何地方。但是，常设机构使用专利或者其它权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及因借款所支付的利息，银行企业除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其它办事处取得的专利或其它权利的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及贷款给该企业总机构或该企业其它办事处所取得的利息，银行企业除外（属于偿还代垫实际发生的费用除外）。
 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. 

 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。
 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including utive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 

 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。
 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. 

 六、在第一款至第五款中，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。
 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. 

 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。
 6. For the purposes of paragraphs 1 to 5, 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. 

 第八条　海运和空运
 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. 

 一、以船舶或飞机从事国际运输取得的利润，应仅在该企业的总机构所在缔约国征税。
 Article 8 Shipping and Air Transport 

 二、第一款的规定也应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。
 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State where the head office of the enterprise is situated. 

 第九条　联属企业
 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. 

 一、当：
 Article 9 Associated Enterprises 

 （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
 1. Where 

 （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，
(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 
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。

 
(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, included in the profits of that enterprise and taxed accordingly. 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它规定，如有必要，缔约国双方主管当局应相互协商。

 
 2. Where a Contracting State includes in the profits of an enterprise of that Contracting State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting 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. 第十条　股息

 
 Article 10 Dividends 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。

 
 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 Contracting State. 二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款不应超过该股息总额的百分之十。

 
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
 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 Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 

The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.		 三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其它所得。

 
 3. The term "dividends" as used in this Article means income from shares or other rights, 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 Contracting State of which the company making the distribution is a resident.
．．．．．．		 四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
．．．．．．

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