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AGREEMENT BETWEE THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF GABONESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Not Yet Effective]
中华人民共和国政府和加蓬共和国政府对所得避免双重征税和防止逃避税的协定 [尚未生效]
【法宝引证码】

AGREEMENT BETWEE THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF GABONESE REPUBLIC FOR 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加蓬共和国政府对所得避免双重征税和防止逃避税的协定

The Government of the People's Republic of China and the Government of Gabonese Republic, 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: 中华人民共和国政府和加蓬共和国政府,愿意缔结对所得避免双重征税和防止逃避税的协定,达成协议如下:
ARTICLE 1 PERSONS COVERED   第一条 人的范围
This Agreement shall apply to persons who are residents of one or both of the Contracting States. 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. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 一、本协定适用于缔约国一方或其行政区或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 and taxes on the total amounts of wages or salaries paid by enterprises. 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,应视为对所得征收的税收。
3. The existing taxes to which the Agreement shall apply are in particular: 三、本协定应特别适用的现行税种是:
a) in China: (一)在中国:
(i) the individual income tax; 1. 个人所得税;
(ii)( the enterprise income tax; 2. 企业所得税;
(hereinafter referred to as “Chinese tax”); (以下称“中国税收”);
b) in Gabon: (二)在加蓬:
(i) the company tax or the flat-rate minimum tax; 1. 公司税或单一税率的最低税;
(ii)( the tax on income of natural persons; 2. 自然人所得税;
(iii)( the complementary tax on salaries; 3. 薪金附加税;
(iv) the special immovable tax on rentals; 4. 租赁不动产特别税;
as well as any withholding, prepayment or advance payment with respect to the aforesaid taxes; 以及预提、预缴或提前支付的上述税收;
(hereinafter referred to as “Gabonese tax”). (以下称“加蓬税收”)。
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 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 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 purposes of this Agreement, unless the context otherwise requires: 一、在本协定中,除上下文另有解释外:
a) 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 land territory, internal water, territorial sea and the air space above them, 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 or jurisdiction in accordance with international law and its internal 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,包括领陆、内水、领海及领空,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;
b) the term “Gabon” means the national territory of Gabonese Republic, including territorial waters and beyond to those zones over which and in compliance with international law, Gabonese Republic has sovereign rights for the purpose of exploration and exploitation of natural resources of the ocean depths, of their substratum and of superjacent waters; (二)“加蓬”一语是指加蓬共和国国家领土,包括领水,以及根据国际法,加蓬共和国为勘探和开发海床及其底土和上覆水域的自然资源而拥有主权权利的领水以外的区域;
c) the term “person” includes an individual, a company and any other body of persons; (三)“人”一语包括个人、公司和其他团体;
d) the term “company” means any body corporate or any entity that 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;
e) 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; (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;
f) the term “international traffic” means any transport by a ship or 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; (六)“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,但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;
g) the term “competent authority” means, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of Gabon, the Minister of Finance or a duly authorized representative of the Minister; (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,在加蓬是指财政部长或其正式授权的代表;
h) the term “national”, in relation to a Contracting State, means: (八)对缔约国一方而言,“国民”一语是指:
(i) any individual possessing the nationality of a Contracting State; and 1. 任何拥有缔约国一方国籍的个人;
(ii)( any legal person, partnership or association deriving its status as such from 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 therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, 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 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 incorporation, place of head or main office, place of effective management or any other criterion of a similar nature, and also includes that State and any political subdivision 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. 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、总机构或主要机构所在地、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行政区或地方当局。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:
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)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;
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 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;
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; (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;
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. (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。
ARTICLE 5 PERMANENT ESTABLISHMENT   第五条 常设机构
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、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:
a) a place of management; (一)管理场所;
b) a branch; (二)分支机构;
c) an office; (三)办事处;
d) a factory; (四)工厂;
e) a workshop; and (五)作业场所;
f) 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:
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; (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、工程或活动持续超过六个月的为限;
b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged for such purpose, but only if activities of that nature continue for the same project within a Contracting State for a period or periods aggregating more than 183 days within any twelve-month period. (二)缔约国一方企业通过雇员或其他人员在缔约国另一方提供劳务,包括咨询劳务,但仅以该性质的活动为同一项目在任何十二个月中连续或累计 183天以上的为限。
4. Notwithstanding the preceding provisions of this 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:
a) the use of facilities 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;
b) 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;
c) 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;
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; (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;
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)专为本企业进行任何其他属于准备性质或辅助性质的活动的目的所设的固定营业场所;
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)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整体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, in that 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 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、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,有权在该缔约国一方以该企业的名义订立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 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. 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。
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. 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),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 taxed in that other 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 working of, or the right to work, 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. 四、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。
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 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. 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, 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. 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各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 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 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. 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 this Agreement, then the provisions of those Articles shall not be affected by the provisions of this 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 by an enterprise of a Contracting State shall be taxable only in that Contracting State. 一、缔约国一方企业以船舶或飞机经营国际运输取得的利润,应仅在该缔约国征税。
2. For the purpose of this Article, profits from the operation of ships or aircraft in international traffic shall include profits from: 二、在本条中,以船舶或飞机经营国际运输业务取得的利润应包括:
(a) the rental of a ship or aircraft on a bare boat charter basis in international traffic; and (一)在国际运输中以光租形式租赁船舶或飞机取得的利润;
(b) the use or rental of containers (二)使用或出租集装箱取得的利润;
where such profits are incidental to the profits to which the provisions of paragraph 1 apply. 上述利润附属于本条第一款规定所适用的利润。
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 三、本条第一款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。
ARTICLE 9 ASSOCIATED ENTERPRISES   第九条 关联企业
1. Where 一、在下列任何一种情况下:
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 (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
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, (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,
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. 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 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. 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 company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other 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 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 beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 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,如果股息的受益所有人是缔约国另一方居民,则所征税款不应超过股息总额的5%。缔约国双方主管当局应协商确定实施限制税率的方式。
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