The Government of the People's Republic of China and the Government of the United States of America, desiring to conclude a Protocol in addition to the Agreement between them for the avoidance of double taxation and the prevention of tax evasion, and the supplementary Protocol attached thereto, have agreed as follows:
Both sides have agreed, with respect to the interpretation of paragraph 7 of the Protocol to the Agreement, that their understanding is as follows:
| | 中华人民共和国政府和美利坚合众国政府愿意签署本议定书，对所得避免双重征税和防止偷漏税的协定及其议定书的事项，达成协议如下：
双方同意，对本协定的协定书第七款的解释，相互作如下理解：
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1. A person (other than an individual) which is a resident of a Contracting State shall not be entitled under this Agreement to relief from taxation in the other Contracting State unless:
| | 一、缔约国一方居民的人（除个人外），除符合下列条件外，不得按本协定的规定在缔约国另一方享受减免税：
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(a)
| | （一）
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(i) more than 50 percent of the beneficial interest in such person (or in the case of a company more than 50 percent of the number of shares of each class of the company's shares) is owned, directly or indirectly, by any combination of one or more of:
| | １．该人受益权益的百分之五十以上（在公司的情况下，为公司每种股份数额百分之五十以上）是直接或间接由下列一个或几个人拥有：
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(A) individuals who are residents of one of the Contracting States;
| | （１）缔约国一方居民的个人；
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(B) citizens of the United States;
| | （２）美国公民；
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(C) companies as described in subparagraph 1 (b) of this protocol; and
| | （３）本议定书第一款第（二）项中所指的公司；
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(D) one of the Contracting States, its political subdivisions or local authorities; and
| | （４）缔约国一方、其行政机构或地方当局。
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(ii) in the case of relief from taxation under Articles 9 (dividends), 10 (interest), and 11 (royalties), not more than 50 percent of the gross income of such person is used to make payments of interest to persons who are other than persons described in clauses (A) through (D) of subparagraph (a) (i), whether directly or indirectly; or
．．．．．． | | ２．在有关本协定第九条（股息）、第十条（利息）、第十一条（特许权使用费）的减免税，该人的全部收入不超过百分之五十用来作为利息，直接或间接支付给本款１的（１）至（４）项所述以外的人；或
．．．．．． |
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