Agreement Between the Government of the People's Republic of China and the Government of the Republic of France on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income | | 中华人民共和国政府和法兰西共和国政府对所得避免双重征税和防止偷漏税的协定 |
| The Government of the People's Republic of China and the Government of the Republic of France, desiring to conclude an agreement on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: | | 中华人民共和国政府和法兰西共和国政府，愿意缔结对所得避免双重征税和防止偷漏税的协定，达成协议如下： |
Article 1 Persons Covered
The Agreement Between the Government of the People's Republic of China and the Government of the Republic of France on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income (hereinafter referred to as the "Agreement") shall apply to persons who are residents of one or both of the Contracting States. | | 第一条 人的范围本协定适用于缔约国一方或者同时为双方居民的人。 |
| Article 2 Taxes Covered | | 第二条 税种范围 |
| 1. The Agreement shall apply to taxes on income imposed by a Contracting State or its local authorities, irrespective of the manner in which they are levied. | | 一、本协定适用于由缔约国一方或其地方当局对所得征收的税收，不论其征收方式如何。 |
| 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. | | 二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收，对企业支付的工资或薪金总额征收的税收，以及对资本增值征收的税收，应视为对所得征收的税收。 |
| 3. The existing taxes to which the Agreement shall apply in particular are: | | 三、本协定应特别适用的现行税种是： |
| (1) in China: | | （一）在中国： |
| A. the individual income tax; and | | 1.个人所得税； |
| B the enterprise income tax; (hereinafter referred to as "Chinese tax"); | | 2.企业所得税；（以下称"中国税收"）； |
| (2) in France: | | （二）在法国： |
| A. the income tax; | | 1.所得税； |
| B. the corporation tax; | | 2.公司税； |
| C. the contributions on corporation tax, including any source withholding, prepayment or advance payment with respect to the aforesaid taxes; (hereinafter referred to as "French tax"). | | 3.公司税缴款；包括上述各种税的源泉扣缴、预扣款或预付款。（以下称"法国税收"）。 |
| 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in lieu 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 taxation laws. | | 四、本协定也适用于本协定签订之日后征收的属于新增加的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发生的重要变动通知对方。 |
| Article 3 General Definitions | | 第三条 一般定义 |
| 1. For the purpose of the Agreement, unless the context otherwise requires: | | 一、在本协定中，除上下文另有解释外： |
| (1) the term "China" refers to the People's Republic of China; when used in geographical sense, refers to all the territory of the People's Republic of China, to which the relevant Chinese laws relating to taxation apply, including its territorial sea, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights or jurisdiction in accordance with international law and its domestic law; | | （一）"中国"一语是指中华人民共和国；用于地理概念时，是指所有适用中国有关税收法律的中华人民共和国领土，包括领海，以及根据国际法和国内法，中华人民共和国拥有主权权利或管辖权的领海以外的区域； |
| (2) the term "France" refers to the European and overseas departments of the Republic of France, including the territorial sea, and any area beyond the territorial sea within which, in accordance with international law, the Republic of France has sovereign rights for the purpose of exploring and exploiting the natural resources of the sea bed and its sub-soil and the superjacent waters; | | （二）"法国"一语是指法兰西共和国的欧洲和海外的省，包括根据国际法，法兰西共和国为勘探和开发海床及其底土以及上覆水域的自然资源的目的而拥有主权权利的领海以及领海以外的区域； |
| (3) the term "person" includes an individual, a company and any other group; | | （三）"人"一语包括个人、公司和其他团体； |
| (4) the term "company" refers to any body corporate or any entity which is treated as a body corporate for tax purposes; | | （四）"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； |
| (5) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" refer to, 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; | | （五）"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； |
| (6) the term "international traffic" refers to any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; | | （六）"国际运输"一语是指在缔约国一方设有实际管理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； |
| (7) the term "competent authority" refers to: in the case of China, the State Administration of Taxation or its authorized representative, and in the case of France, the Minister in charge of finance or his authorized representative; | | （七）"主管当局"一语，在中国是指，国家税务总局或其授权的代表，在法国是指，主管财政的部长或其授权的代表； |
| (8) the term "national", in relation to a Contracting State, refers to: | | （八）"国民"一语，在涉及缔约国一方时，是指 |
| A. any individual possessing the nationality of a Contracting State; or | | 1.任何拥有缔约国一方国籍的个人； |
| B. any legal person, partnership or group incorporated under the laws in force in a Contracting State. | | 2.任何按照缔约国一方有效的法律成立的法人、合伙企业或团体。 |
| 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has at that time when the Agreement comes into force under the laws of that State for the purposes of the taxes to which the Agreement applies, with any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. | | 二、缔约国一方在实施本协定的任何时候，对于未经本协定明确定义的用语，除上下文另有要求的以外，应当具有协定实施时该国适用于本协定的税种的法律所规定的含义，此用语在该国有效适用的税法上的含义优先于在该国其他法律上的含义。 |
| Article 4 Resident | | 第四条 居民 |
| 1. For the purposes of the Agreement, the term "resident of a Contracting State" refers to any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of effective management or any other criterion of a similar nature, and also includes that State and 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. | | 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、成立地、实际管理机构所在地或者其他类似的标准，在该缔约国负有纳税义务的人，并且包括该缔约国及其地方当局。但是，这一用语不包括仅因来源于该缔约国的所得而在该缔约国负有纳税义务的人。 |
| 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、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) he shall be deemed to be a resident only of the State in which he has a permanent domicile available to him; if he has a permanent domicile 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）应认为仅是其永久性住所所在国的居民；如果在缔约国双方同时有永久性住所，应认为仅是与其个人和经济关系更密切（重要利益中心）的缔约国的居民； |
| (2) if the State in which he has his centre of vital interests cannot be determined, or if he has no permanent domicile 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）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，应认为仅是其习惯性居处所在国家的居民； |
| (3) if he has a 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; | | （三）如果其在缔约国双方都有或者都没有习惯性居处，应认为仅是其国籍所属国家的居民； |
| (4) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the issue by mutual agreement. | | （四）如果发生双重国籍问题，或者其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。 |
| 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 only of the State in which its place of effective management is situated. | | 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，应认为仅是其实际管理机构所在国家的居民。 |
| 4. For the purposes of applying the Agreement: | | 四、为实施本协定： |
| (1) an item of income, profit or gain: | | （一）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in the other Contracting State; and | | 1.如果是通过在缔约国一方设立的合伙企业、团体或其他类似实体从缔约国另一方取得；并且 |
| B. treated as the income of beneficiaries, partners, members or participants of that partnership, group or other similar entity under the tax laws of that other Contracting State shall be eligible for the benefits of the Agreement that would be granted as if it were directly derived by a beneficiary, partner, member or participant of that partnership, group or other similar entity and who is a resident of that other Contracting State, to the extent that such beneficiaries, partners, members or participants are residents of that other Contracting State and satisfy any other condition specified in the Agreement, without regard to whether the income is treated as the income of such beneficiaries, partners, members or participants under the tax laws of the first-mentioned State; | | 2.在该缔约国一方的税收法律中被视为该合伙企业、团体或其他类似实体的受益人、合伙人、成员或参与者的所得；应有资格享受本协定的待遇，就像是该合伙企业、团体或其他类似实体中作为该缔约国一方居民的受益人、合伙人、成员或参与者直接取得一样，前提是该受益人、合伙人、成员或参与者是该缔约国一方居民，且满足本协定规定的任何其他条件，不论该所得在缔约国另一方的税收法律中是否被视为该受益人、合伙人、成员或参与者的所得； |
| (2) an item of income, profit or gain: | | （二）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in the other Contracting State; and | | 1.如果是通过在缔约国一方设立的合伙企业、团体或其他类似实体从缔约国另一方取得；并且 |
| B. treated as the income of that partnership, group or other similar entity under the tax laws of that other Contracting State shall be eligible for the benefits of the Agreement that would be granted to a resident of that other Contracting State, without regard to whether the income is treated as the income of that partnership, group or other similar entity under the tax laws of the first-mentioned State, to the extent that such partnership, group or other similar entity is a resident of that other Contracting State and satisfies any other condition specified in the Agreement; | | 2.在该缔约国一方的税收法律中被视为该合伙企业、团体或其他类似实体的所得；应有资格享受本协定的待遇，就像给予该缔约国一方居民的协定待遇一样，前提是该合伙企业、团体或其他类似实体是该缔约国一方居民，且满足本协定规定的任何其他条件，不论该所得在缔约国另一方的税收法律中是否被视为该合伙企业、团体或其他类似实体的所得； |
| (3) an item of income, profit or gain: | | （三）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in that Contracting State; and | | 1.如果是通过在缔约国一方设立的合伙企业、团体或其他类似实体从该缔约国一方取得；并且 |
| B. treated as the income of beneficiaries, partners, members or participants of that partnership, group or other similar entity under the tax laws of the other Contracting State; and | | 2.在缔约国另一方的税收法律中被视为该合伙企业、团体或其他类似实体的受益人、合伙人、成员或参与者的所得；以及 |
| C. treated as the income of that partnership, group or other similar entity under the tax laws of the first-mentioned State may be taxable under the tax laws of the first-mentioned State without any restriction; | | 3.在该缔约国一方的税收法律中被视为该合伙企业、团体或其他类似实体的所得；可以被不受限制地按照该缔约国一方的税收法律征税； |
| (4) an item of income, profit or gain: | | （四）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in that Contracting State; and | | 1.如果是通过在缔约国一方设立的合伙企业、团体或其他类似实体从该缔约国一方取得；并且 |
| B. treated as the income of that partnership, group or other similar entity under the tax laws of the other Contracting State shall not be eligible for the benefits of the Agreement; | | 2.在缔约国另一方的税收法律中被视为该合伙企业、团体或其他类似实体的所得；没有资格享受本协定的待遇； |
| (5) an item of income, profit or gain: | | （五）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in a state other than the Contracting States; and | | 1.如果是通过在缔约国双方之外的国家设立的合伙企业、团体或其他类似实体从缔约国一方取得；并且 |
| B. treated as the income of beneficiaries, partners, members or participants of that partnership, group or other similar entity under the tax laws of the other Contracting State and under the tax laws of the state where the entity is organized shall be eligible for the benefits of the Agreement that would be granted as if it were directly derived by a beneficiary, partner, member or participant of that partnership, group or other similar entity and who is a resident of that other Contracting State, to the extent that such beneficiaries, partners, members or participants are residents of that other Contracting State and satisfy any other condition specified in the Agreement, without regard to whether the income is treated as the income of such beneficiaries, partners, members or participants under the tax laws of the first-mentioned State provided that the state where the partnership, group or other similar entity is organized has concluded with the Contracting States an agreement containing a provision for the exchange of information with a view to the prevention of fiscal evasion; | | 2.在缔约国另一方和该实体设立地国家的税收法律中被视为该合伙企业、团体或其他类似实体的受益人、合伙人、成员或参与者的所得；应有资格享受本协定的待遇，就像是该合伙企业、团体或其他类似实体中作为该缔约国另一方居民的受益人、合伙人、成员或参与者直接取得一样，前提是该受益人、合伙人、成员或参与者是该缔约国另一方居民，且满足本协定规定的任何其他条件，不论该所得在该缔约国一方的税收法律中是否被视为该受益人、合伙人、成员或参与者的所得，但条件是该合伙企业、团体或其他类似实体的设立地国家与缔约国双方签有包括旨在防止偷漏税的信息交换条款的协议； |
| (6) an item of income, profit or gain: | | （六）一项所得、利润或收益： |
| A. derived from a Contracting State through a partnership, group or other similar entity that is organized in a state other than the Contracting States; and | | 1.如果是通过在缔约国双方之外的国家设立的合伙企业、团体或其他类似实体从缔约国一方取得；并且 |
| B. treated as the income of that partnership, group or other similar entity under the tax laws of the other Contracting State shall not be eligible for the benefits of the Agreement. | | 2.在缔约国另一方的税收法律中被视为该合伙企业、团体或其他类似实体的所得；没有资格享受本协定的待遇。 |
| Article 5 Permanent Establishment | | 第五条 常设机构 |
| 1. For the purposes of the Agreement, the term "permanent establishment" refers to a fixed place of business through which the business of an enterprise is wholly or partly carried on. | | 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。 |
| 2. The term "permanent establishment" includes especially: | | 二、"常设机构"一语特别包括： |
| (1) a place of management; | | （一）管理场所； |
| (2) a branch; | | （二）分支机构； |
| (3) an office; | | （三）办事处； |
| (4) a factory; | | （四）工厂； |
| (5) a workshop; and | | （五）作业场所； |
| (6) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. | | （六）矿场、油井或气井、采石场或者其他开采自然资源的场所。 |
| 3. The term "permanent establishment" likewise encompasses: | | 三、"常设机构"一语还包括： |
| (1) a building site, a construction, assembly or installation project, or supervisory activities in connection therewith, but only if such site, project or activities last more than 12 months; | | （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、工程或活动连续超过12个月的为限； |
| (2) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel who are present in a Contracting State for such purpose, but only if activities of that nature continue (for the same of a connected project) within that Contracting State for a period or periods aggregating more than 183 days within any 12-month period. | | （二）企业通过雇员或其他人员在缔约国一方提供劳务，包括咨询劳务，但仅以该性质的活动（为同一项目或相关联的项目）在该缔约国一方在任何12个月中连续或累计超过183天的为限。 |
| 4. Notwithstanding the preceding provision of the Article, the term "permanent establishment" shall be deemed not to include: | | 四、虽有本条上述规定，"常设机构"一语应认为不包括： |
| (1) the facilities used solely for the purpose of storage, display or delivery of goods or merchandise belonging to the 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； |
| (2) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; | | （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； |
| (3) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; | | （三）专为由另一企业加工的目的而保存本企业货物或者商品的库存； |
| (4) a fixed place of business established solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; | | （四）专为本企业采购货物或者商品，或者搜集信息的目的所设的固定营业场所； |
| (5) a fixed place of business established solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; | | （五）专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所； |
| (6) a fixed place of business established solely for any combination of the activities mentioned in Items 1 to 5, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. | | （六）专为本款第（一）项至第（五）项活动的任意结合所设的固定营业场所，条件是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。 |
| 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, and has, and habitually exercises, the 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 activity which that person undertakes for the enterprise, unless the activities undertaken by such person through a fixed place of business are limited to those mentioned in Paragraph 4, pursuant to which, this fixed place of business shall not be deemed as a permanent establishment. | | 五、虽有本条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地位代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权以该企业的名义签订合同并经常行使这种权力，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。 |
| 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 acting in the ordinary course of its business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he shall not be considered an agent of an independent status within the meaning of the Paragraph. | | 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地位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。但如果该代理人的活动全部或几乎全部代表该企业，且企业和代理人之间的商业和财务关系中确定或施加的条件不同于独立企业之间应确定的条件，则不应认为是本款所指的独立地位代理人。 |
| 7. The fact that a resident company of a Contracting State controls or is controlled by a resident company of the other Contracting State, or a company carrying on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not itself constitute a company of either Contracting State a permanent establishment of another company of the other Contracting State. | | 七、缔约国一方的居民公司，控制或被控制于缔约国另一方的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），仅凭此项事实不能使任何一方公司构成另一方公司的常设机构。 |
| Article 6 Income from Immovable Property | | 第六条 不动产所得 |
| 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 taxable in that other Contracting State. | | 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。 |
| 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 exploitation of, or the right to exploit, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as 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、水源和其他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。 |
| 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. | | 三、第一款的规定应适用于从直接使用、出租或者以任何其他形式使用不动产取得的所得。 |
| 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, notwithstanding the provisions of Articles 7 and 14. | | 四、虽有第七条和第十四条的规定，本条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。 |
| 5. Where shares or other rights in a company, trust, entity or any other arrangement give entitlement to the interests of immovable property situated in a Contracting State, income derived from the direct use, letting or exercise in any other form of that entitlement may be taxable in that Contracting State notwithstanding the provisions of Article 7. | | 五、虽有第七条的规定，由于拥有公司、信托、实体或其他任何安排的股份或其他权利，而享受位于缔约国一方的不动产权益时，从直接使用、出租或者以其他任何形式行使该享受权而取得的所得，可以在该缔约国一方征税。 |
| Article 7 Business Profits | | 第七条 营业利润 |
| 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 taxable in the other Contracting State to the extent of the profits attributable to that permanent establishment. | | 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缔约国另一方进行营业的除外。如果该企业通过设在缔约国另一方的常设机构在缔约国另一方进行营业，则其利润可以在缔约国另一方征税，但应仅以归属于该常设机构的利润为限。 |
| 2. Subject to the provisions of Paragraph 3 hereof, 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 as if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealt with wholly independently of the enterprise of which it is a permanent establishment. | | 二、除适用本条第三款的规定以外，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双方应归属于该常设机构。 |
| 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the operation 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. | | 三、在确定常设机构的利润时，应当允许扣除为常设机构营业目的发生的各项费用，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还是其他地方。 |
| 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 taxable 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 the Article. | | 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一方按这种习惯分配方法确定其应税利润。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。 |
| 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. | | 五、不应仅由于常设机构为本企业采购货物或商品，而将利润归属于该常设机构。 |
| 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. | | 六、就上述各款而言，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归属于常设机构的利润。 |
| 7. Where profits include items of income which are dealt with separately in other Articles of the Agreement, then the provisions of those Articles shall not be affected by the provisions of the Article. | | 七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。 |
| Article 8 Shipping and Air Transport | | 第八条 海运和空运 |
| 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State in which the place of effective management of the enterprise is situated. | | 一、以船舶或飞机经营国际运输取得的利润，应仅在企业实际管理机构所在的缔约国征税。 |
| 2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbor of the ship is situated, or, if there is no such home harbor, in the Contracting State of which the operator of the ship is a resident. | | 二、如果船运企业的实际管理机构设在船舶上，应以船舶母港所在的缔约国为所在国；没有母港的，应以船舶经营者为其居民的缔约国为所在国。 |
| 3. The provisions of Paragraph 1 shall also apply to profits from the participation in a partnership, a joint business or in an international operating agency. | | 三、第一款的规定也适用于参加合伙经营、联合经营或者国际经营机构取得的利润。 |
| Article 9 Associated Enterprises | | 第九条 关联企业 |
| 1. Where: | | 一、在下列任何一种情况下： |
| (1) 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 (2) 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 profit which would 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）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（二）相同的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，两个企业之间商业或财务关系中确定或施加的条件不同于独立企业之间应确定的条件，并且由于这些条件的存在，导致其中一个企业没有取得其本应取得的利润，则可以将这部分利润计入该企业的所得，并据以征税。 |
| 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 Contracting 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 Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, and due regard shall be given to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other. | | 二、缔约国一方将缔约国另一方已征税的企业利润--在两个企业之间的关系是独立企业之间关系的情况下，这部分利润本应由该缔约国一方企业取得--包括在该缔约国一方企业的利润内征税时，缔约国另一方应对这部分利润所征收的税额加以调整。在确定调整时，应对本协定其他规定予以注意。如有必要，缔约国双方主管当局应相互协商。 |
| Article 10 Dividends | | 第十条 股息 |
| 1. Dividends paid by a resident company of a Contracting State to a resident of the other Contracting State may be taxable in that other Contracting State. | | 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。 |
| 2. However, such dividends may also be taxable 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 beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: | | 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，按照该缔约国的法律征税。但是，如果股息受益所有人是缔约国另一方居民，则所征税款： |
| (1) 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends; | | （一）在受益所有人是公司（合伙企业除外），并直接拥有支付股息的公司至少25%资本的情况下，不应超过股息总额的5%； |
| (2) 10% of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. The Paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. | | （二）在其他情况下，不应超过股息总额的10%。缔约国双方主管当局应协商确定实施限制税率的方式。本款不应影响对该公司支付股息前的利润征税。 |
3. The term "dividends" as used in the Article refers to income from any type of shares or other rights, not being debt-claims, participating in profits as well as other income from other corporate rights which is subject to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the profit distribution is a resident.
．．．．．． | | 三、本条"股息"一语是指从任何类型的股份或者非债权关系分享利润的其他权利取得的所得，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他公司权利取得的所得。
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