The Government of the People's Republic of China and the Governmen of the Republic of Italy;
Desiring to conclude an Agreement to avoid double taxation and to prevent fiscal evasion with respect to taxes on income;
Have agreed as follows:
| | 中华人民共和国政府和意大利共和国政府，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：
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Article 1 Personal Scope
| | 第一条 人的范围
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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。
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Article 2 Taxes Covered
| | 第二条 税种范围
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1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
| | 一、 本协定适用于由缔约国一方、其行政或管理机构或地方当局对所得征收的所有税收，不论其征收方式如何。
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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的税，包括对来自转让动产或不动产的收益征的税，对企业支付的工资或薪金总额征的税以及对资本增值征的税，应视为对所得征收的税收。
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3. The existing taxes to which the Agreement shall apply are in particular:
| | 二、 本协定特别适用于下列现行税种：
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（a） in the case of the People's Republic of China:
| | （一） 在中华人民共和国方面：
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（i） the individual income tax;
| | １、 个人所得税；
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（ii） the income tax concerning joint ventures with Chinese and foreign investment;
| | ２、 中外合资经营企业所得税；
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（iii） the income tax concerning foreign enterprises; and
| | ３、 外国企业所得税；
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（iv） the local income tax.
（hereinafter referred to as "Chinese tax" ）
| | ４、 地方所得税。
（以下简称“中国税收”）
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（b） in the case of the Republic of Italy;
| | （二） 在意大利共和国方面：
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（i） the personal income tax （l'imposta sulreddito delle personne fisiche） ;
| | １、 个人所得税；
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（ii） the corporate income tax （l'imposta sulreddito delle persone giuridiche） ;
| | ２、 公司所得税；
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（iii） the local income tax （I'imposta locale sulreddito） ; even if they are collected by withholding at source, （Hereinafter referred to as "Italian tax" ） .
| | ３、 地方所得税；
无论这些税是否通过源泉扣缴征收。
（以下简称“意大利税收”）
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4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph 3. 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.
| | 四、 本协定也适用于本协定签订之日后增加或者代替第三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。
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Article 3 General Definitions
| | 第三条 一般定义
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1. For the purposes of this Agreement, unless the context otherwise requires:
| | 一、 在本协定中，除上下文另有解释的以外：
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（a） the term "China" means the People's Republic of China; when used in a 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 super-jacent 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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（b） the term "Italy" means the Republic of Italy and includes any area beyond the territorial waters of Italy which, in accordance with the customary international law and the laws of Italy concerning the exploration for and exploitation of natural resources, may be designated as an area within which the rights of Italy with respect to the seabed and subsoil and natural resources may be exercised;
| | （二） “意大利”一语是指意大利共和国，包括根据习惯国际法和意大利有关勘探和开采自然资源的法律标明的意大利对海底、底土和自然资源行使权力的意大利领海以外的区域；
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（c） the terms "a Contracting State" and "the other Contracting State" mean China or Italy 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， 是指中国或者意大利；
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（d） the term "person" includes an individual, a company and any other body of persons;
| | （四） “人”一语包括个人、公司和其它团体；
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（e） the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
| | （五） “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；
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（f） 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;
| | （六） “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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（g） the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of head office or 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;
| | （七） “国际运输”一语是指在缔约国一方设有总机构或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；
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（h） the term "nationals" means:
| | （八） “国民”一语是指：
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（i） all individuals possessing the nationality of a Contracting State;
| | １、 所有具有缔约国一方国籍的个人；
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（ii） all legal persons, partnerships and associations deriving their status as such from the laws in force in aContracting State;
| | ２、 所有按照缔约国一方现行法律取得其地位的法人、合伙企业和团体；
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（i） the term "competent authority" means:
| | （九） “主管当局”一语是指：
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（i） in the case of China, the Minstry of Finance, or its authorized representative;
| | １、 在中国方面，财政部或其授权的代表；
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（ii） in the case of the Republic of Italy, the Ministry of Finance.
| | ２、 在意大利方面，财政部。
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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 laws of that Contracting State concerning the taxes to which this Agreement applies.
| | 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，应当具有该缔约国关于本协定适用的税种的法律所规定的含义。
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Article 4 Resident
| | 第四条 居 民
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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 head office, place of management, or any other criterion of a similar nature.
| | 一、 在本协定中，“缔约国一方居民”一语是指按照该国法律，由于住所、居所、总机构所在地、管理机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。
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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:
| | 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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（a） He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer （centre of vital interests） ;
| | （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）的缔约国的居民；
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（b） If the Contracting 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 Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
| | （二） 如果其重要利益中心所在缔约国无法确定，或者在两个国家中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缔约国的居民；
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（c） If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting 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，应认为是其国民的缔约国的居民；
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（d） If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
| | （四） 如果其同时是缔约国双方的国民，或者不是两个国家中任何一国的国民，缔约国双方主管当局应通过协商解决。
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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 it shall be deemed to be a resident of the State in which its head office or its place of effective management is situated.
| | 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，应认为是其总机构或实际管理机构所在缔约国的居民。
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Article 5 Permanent Establishment
| | 第五条 常设机构
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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 paytly 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。
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2. The term "permanent establishment" shall include especially:
| | 二、 “常设机构”一语特别包括：
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（a） a place of management;
| | （一） 管理场所；
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（b） a branch;
| | （二） 分支机构；
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（c） an office;
| | （三） 办事处；
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（d） a factory;
| | （四） 工厂；
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（e） a workshop;
| | （五） 作业场所；
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（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、采石场或者其它开采自然资源的场所；
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（g） 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;
| | （七） 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；
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（h） the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any twelve-month period.
| | （八） 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， 仅以在任何十二个月中连续或累计超过六个月的为限。
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3. The term "permanent establishment" shall not be deemed to include:
| | 三、 “常设机构”一语应认为不包括：
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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;
| | （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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（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；
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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;
| | （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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（d） the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
| | （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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（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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4. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom the provisions of paragraph 5 apply-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the firstmentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless his activities are limited to those mentioned in paragraph 3 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.
| | 四、 虽有第一款和第二款的规定，当一个人（除适用第五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代表该企业签订合同，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三款，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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5. 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.
| | 五、 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。
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6. 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.
| | 六、 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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Article 6 Income from Immovable Property
| | 第六条 不动产所得
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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.
| | 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），可以在该另一国征税。
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2. The term "immovable property" shall be defined in accordance with 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 shall also be considered as "immovable property" . Ships, boats and aircraft shall not be regarded as immovable property.
| | 二、 “不动产”一语应按财产所在地的缔约国的法律来确定。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也应视为不动产。船舶、船只和飞机不应视为不动产。
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3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other from of immovable property.
| | 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。
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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.
| | 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。
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Article 7 Business Profits
| | 第七条 营业利润
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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.
| | 一、 缔约国一方企业的利润应仅在该国征税，但该企业通过设在缔约国另一方的常设机构在该另一国进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该另一国进行营业，其利润可以在该另一国征税，但应仅以属于该常设机构的利润为限。
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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.
| | 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另一国进行营业，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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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 utive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
| | 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。
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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.
| | 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。
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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.
| | 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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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、 在以上各款中，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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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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Article 8 Shipping and Air Transport
| | 第八条 海运和空运
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1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office or the place of effective management of the enterprise is situated.
| | 一、 以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构或实际管理机构所在缔约国征税。
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2. If the place of head office or 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 harbour of the ship is situated, or if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
| | 二、 船运企业的总机构或实际管理机构设在船舶上的，应以船舶母港所在缔约国为所在国；没有母港的，以船舶经营者为其居民的缔约国为所在国。
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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、 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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Article 9 Associated Enterprises
| | 第九条 联属企业
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Where
| | 当：
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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
| | （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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（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） 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，
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。
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