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Government of Chinese government and United States the agreement that waits abou
From;    Author:Stand originally
Government of People's Republic of China and government of the United States of America about be opposite earning shuns double taxation and the deal that avoid tax evasion tax


(sign date on April 30, 1984 effective date on November 8, 1986)
Government of People's Republic of China and government of the United States of America, be willing to conclude about shunning double taxation and the deal that avoid tax evasion tax to earning, come to an agreement as follows:

This the first agreement applies to signatory one party the person of bilateral perhaps dweller.

The 2nd
One, this agreement applies to following categories of taxes:
(one) in People's Republic of China:
1 . Individual income tax;
2. Enterprise income tax of joint venture of China and foreign countries;
3. Foreign enterprise income tax;
4. Local income tax.
(the following abbreviation " Chinese taxation " )
(2) in the United States of America:
The federal income tax that imposes according to domestic income law.
(the following abbreviation " American taxation " )
2, what increase what this agreement also applies to this agreement to sign in the future or replace the first place to list categories of taxes is identical or the taxation of substantial likeness. The essence that signatory both sides is in charge of authorities to should make place of respective concerned tax law is fluctuant, each other informs inside appropriate time.

The 3rd
One, in this agreement, have a regulation additionally except context beyond:
(one) " People's Republic of China " one pragmatics at geographical concept, it is the territory of all People's Republic of China that shows effective exercise concerns Chinese taxation law, include territorial sea, and according to law of nations, people's Republic of China has jurisdictional the area beyond all territorial sea that concern Chinese taxation law with effective exercise, include sea floor and subsoil;
(2) " the United States of America " one pragmatics at geographical concept, it is the territory of all the United States of America that shows effective exercise concerns American taxation law, include territorial sea, and according to law of nations, the United States of America has jurisdictional the area beyond all territorial sea that concern American taxation law with effective exercise, include sea floor and subsoil;
(3) " signatory one party " and " signatory other one party " diction, according to context, it is to point to People's Republic of China or the United States of America;
(4) " taxation " one language, according to context, it is to point to Chinese taxation or American taxation;
(5) " person " one language includes business of individual, company, partnership and other group;
(6) " company " one language is to point to corporation to perhaps inspect the substance that is the same as corporation on taxation;
(7) " enterprise of signatory one party " and " enterprise of signatory other one party " diction, the company that dweller of other one party of the enterprise that shows dweller of signatory one party is managed respectively and signatory runs;
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