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中华人民共和国政府和法兰西共和国政府关于对所得避免双重征税和防止偷漏税的协定

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME (Unofficial translation)

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中华人民共和国政府和法兰西共和国政府关于对所得避免双重征税和防止偷漏税的协定

　　中华人民共和国政府和法兰西共和国政府，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：

第一条

人的范围

　　本协定适用于缔约国一方或者缔约国双方居民的人。

第二条

税的范围

　　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所有税收，不论其征收方式如何。
　　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以及对资本增值征的税，应视为所得税。
　　三、本协定适用的现行税种是：
　　（一）在中华人民共和国：
　　1. 个人所得税；
　　2. 中外合资经营企业所得税；
　　3. 外国企业所得税；
　　4. 地方所得税；
　　包括上述各种税的源泉扣缴和预扣款。
　　（以下称为“中国税收”)
　　（二）在法兰西共和国：
　　1. 所得税；
　　2. 公司税；
　　包括上述各种税的源泉扣缴和预扣款。
　　（以下称为“法国税收”)
　　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所作的实质变动，在其变动后的适当时间内通知对方。

第三条

一般定义

　　一、在本协定中，除上下文另有解释的以外：
　　（一）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中华人民共和国或者法兰西共和国；
　　（二）“税收”一语，按照上下文，是指中国税收或者法国税收；
　　（三）“人”一语包括自然人、公司和任何其他团体；
　　（四）“公司”一语是指任何法人团体或者在税收上视同法人团体的实体；
　　（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；
　　（六）“国民”一语是指所有具有缔约国一方国籍的自然人和所有按照该缔约国法律建立或者组织的法人，以及在税收上，视同按照该缔约国法律建立或者组织成法人的任何非法人团体；
　　（七）“主管当局”一语，在中华人民共和国方面是指财政部或其授权的代表；在法兰西共和国方面是指负责预算的部长或其授权的代表。
　　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。

第四条

居 民

　　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、总机构所在地，或者其他类似的标准，在该缔约国负有纳税义务的人。
　　二、如果根据第一款的规定，一个自然人同时为缔约国双方的居民，缔约国双方主管当局应当通过协议，确定该自然人作为其居民的缔约国。
　　三、如果根据第一款的规定，除自然人以外的人，同时为缔约国双方的居民，应视为是其总机构所在缔约国的居民。

第五条

常设机构

　　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。
　　二、“常设机构”一语特别包括：
　　（一） 管理场所；
　　（二） 分支机构；
　　（三） 办事处；
　　（四） 工厂；
　　（五） 作业场所；
　　（六） 矿场、油井或气井、采石场或者任何其他开采自然资源的场所。
　　三、“常设机构”一语还包括：
　　（一） 建筑工地，建筑、装配或安装工程，仅以连续六个月以上的为限；
　　（二） 企业通过雇员或者为上述目的而雇用的其他人员提供的劳务，包括咨询劳务或监督活动，但这种活动仅以在该国领土上（为同一个项目和相关联的项目）在任何十二个月中连续或累计超过六个月的为限。
　　四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
　　（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；
　　（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；
　　（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；
　　（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；
　　（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。
　　五、虽有第一款和第二款的规定，当一个人（除适用于第六款的独立代理人外）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仅限于第四款，按照该款规定，不应认为该固定营业场所是常设机构。
　　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是为该企业进行的，不应认为是本款所指的独立代理人。
　　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），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。

第六条

不动产所得

　　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，可以在该缔约国另一方征税。
　　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。
　　三、第一款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
　　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。

第七条

营业利润

　　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该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
　　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缔约国另一方进行营业，如果该常设机构是一个独立和分设的企业，在相同或相似情况下从事相同或相似活动，并完全独立地同其所隶属的企业进行交易，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。
　　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他任何地方。但是，常设机构使用专利或者其他权利支付给企业总机构或该企业其他办事处的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及因借款所支付的利息（该企业是银行机构的除外）都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其他办事处取得的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及贷款给该企业总机构或该企业其他办事处所获的利息（该企业是银行机构的除外，属于偿还代垫实际发生的费用除外）。
　　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，则第二款任何规定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。
　　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。
　　六、在第一款至第五款中，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。
　　七、利润中如果包括有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。

第八条

联属企业

　　（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） 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。

第九条

股息

　　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。
　　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，如果收款人是股息实际受益人，则所征税款在任何情况下不应超过该股息总额的百分之十。
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
　　三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，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所得。
　　四、如股息实际受益人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。
　　五、中国居民收到法国居民公司支付的股息，可以得到法国有关这些股息预扣款的偿还。该项偿还款可以按照第二款的规定在法国征税。
　　六、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给缔约国另一方居民的股息或者据以支付股息的股份与设在该缔约国另一方的
　　常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。

第十条

利息

　　一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
　　二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该利息实际受益人，则所征税款不应超过利息总额的百分之十。
　　三、虽有第二款的规定，发生在缔约国一方的利息应在该缔约国一方免税，当该利息是支付给：
　　（一） 在中华人民共和国：
　　1. 中华人民共和国政府；
　　2. 中国人民银行；
　　3. 因直接或间接贷款或担保贷款的中国银行或者中国国际信托投资公司；
　　4. 中华人民共和国政府所拥有并为缔约国双方主管当局所一致承认的金融机构。
　　（二） 在法兰西共和国：
　　1. 法兰西共和国政府；
　　2. 法兰西银行；
　　3. 因直接或间接贷款或担保贷款的法国对外贸易银行或者法国对外贸易保险公司；
　　4. 法兰西共和国政府所拥有并为缔约国双方主管当局所一致承认的金融机构。
　　四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。
　　五、如果利息实际受益人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。
　　六、如果债务人为缔约国一方政府、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当利息债务人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担这种利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
　　七、由于债务人与实际受益人之间或者他们与其他人之间的特殊关系，就有关债权支付的利息数额超出债务人与实际受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应考虑本协定的其他规定。

第十一条

特许权使用费

　　一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
　　二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该特许权使用费实际受益人，则所征税款不应超过特许权使用费总额的百分之十。
　　三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
　　四、如果特许权使用费实际受益人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。
　　五、如果债务人是缔约国一方政府、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当特许权使用费债务人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
　　六、由于债务人与实际受益人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与实际受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应考虑本协定的其他规定。

第十二条

财产收益

　　一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
　　二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让该常设机构（单独或者随同整个企业）或者该固定基地取得的收益，可以在该缔约国另一方征税。
　　三、缔约国一方居民转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该缔约国一方征税。
　　四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
　　五、转让第四款所述以外的其他股票取得的收益，该项股票又相当于缔约国一方居民公司百分之二十五的股权，可以在该缔约国一方征税。
　　六、缔约国一方居民转让第一款至第五款所述财产以外的其他财产取得的收益，发生于缔约国另一方的，可以在该缔约国另一方征税。

第十三条

独立个人劳务

　　一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，也可以在缔约国另一方征税：
　　（一）该居民在缔约国另一方为从事上述活动设有经常使用的固定基地，在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
　　（二）在有关历年中在该缔约国另一方，停留连续或累计超过一百八十三天的，在这种情况下，该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

第十四条

非独立个人劳务

　　一、除适用第十五条、第十七条、第十八条、第十九条和第二十条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
　　二、虽有第一款的规定，缔约国一方居民因在缔约国另一方受雇取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税；
　　（一）受益人在有关历年中在该缔约国另一方停留连续或累计不超过一百八十三天；
　　（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
　　（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
　　三、虽有第一款和第二款的规定，在缔约国一方企业经营国际运输的船舶或飞机上受雇取得的报酬，可以在该缔约国征税。

第十五条

董事费

　　缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。

第十六条

艺术家和运动员

　　一、虽有第十三条和第十四条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
　　二、虽有第七条、第十三条和第十四条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
　　三、虽有第一款和第二款的规定，作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行活动取得的所得，在该缔约国另一方应予免税。

第十七条

退休金

　　一、除适用第十八条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其他类似报酬，应仅在该缔约国一方征税。
　　二、虽有第一款的规定，缔约国一方政府或地方当局根据法律规定的社会保险制度支付的退休金和其他款项，应仅在该缔约国一方征税。

第十八条

政府服务

　　一、
　　（一）缔约国一方政府或地方当局对向其提供服务的自然人支付退休金以外的报酬，应仅在该缔约国一方征税；
　　（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的自然人是该缔约国另一方居民，并且该居民：
　　1. 具有该缔约国国籍；或者
　　2. 不是仅由于提供该项服务，而成为该缔约国的居民。
　　该项报酬，应仅在该缔约国另一方征税。
　　二、
　　（一）缔约国一方政府或地方当局直接支付或者从其建立的基金中支付给向其提供服务的自然人的退休金，应仅在该缔约国一方征税。
　　（二）但是，如果提供服务的自然人是缔约国另一方居民，并且具有其国籍，该项退休金应仅在该缔约国另一方征税。
　　三、第十四条、第十五条、第十六条和第十七条的规定，应适用于为缔约国一方政府或地方当局进行营业提供服务取得的报酬和退休金。

第十九条

教师和研究人员

　　任何自然人是、或者在直接前往缔约国一方之前时曾是缔约国另一方居民，仅由于在该缔约国一方的大学、学院、学校或为该国政府承认的教育机构和科研机构从事教学、讲学或研究的目的，停留在该缔约国一方，从其到达之日起停留时间累计不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。

第二十条

大学生和实习生

　　学生、企业学徒或实习生是、或者在直接前往缔约国一方之前时曾是缔约国另一方居民，仅由于接受教育或培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的收到的款项，该缔约国一方应免予征税。

第二十一条

其他所得

　　一、缔约国一方居民在缔约国另一方取得的各项所得，凡本协定上述各条未作规定的，可以在该缔约国另一方征税。
　　二、但是，缔约国一方居民取得的各项所得，除第一款所述的以外，不论在什么地方发生的，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
　　三、第六条第二款规定的不动产所得以外的其他所得，如果该所得的受益人为缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十三条的规定。

第二十二条

消除双重征税方法

　　缔约国双方避免双重征税方法如下：
　　一、在中华人民共和国：
　　（一）中国居民从法国取得的所得，按照本协定在法国缴纳的税收，可以在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中华人民共和国税法和规章计算的中国税收数额。
　　（二）从法国取得的所得是法国居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于百分之十的，该项抵免应考虑支付该股息的公司就该项股息缴纳的法国税收。
　　二、在法兰西共和国：
　　（一）下述（二）项所述以外的所得，按照本协定在中国征税时，则免除第二条第三款第（二）项所述的法国税收。
　　（二）第九条、第十条、第十一条、第十二条、第十五条和第十六条所述的来自中国的所得，按照这些条款规定，可以就其全额在法国征税。法国居民就这些所得缴纳的中国税收，可以得到法国税收抵免。但是，抵免额不应超过对该项所得征收的法国税收数额。
　　（三）按照第（二）项关于第九条、第十条和第十一条的所得项目，所征中国税收的数额应视为：
　　1. 中国合资经营企业支付股息总额的百分之十，其他股息的百分之二十；
　　2. 利息总额的百分之十；
　　3. 特许权使用费总额的百分之二十。
　　（四） 虽有第（一）项和第（二）项的规定，对按照本协定在法国的应纳税所得，可以按照法国法律规定的税率，就应纳税所得全额计算法国税收。

第二十三条

无差别待遇

　　一、缔约国一方国民在缔约国另一方负担的税收或者有关义务，不应与该缔约国另一方国民的相同情况下，负担或可能负担的税收或者有关义务不同或比其更重。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者缔约国双方居民的人。
　　二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应被理解为缔约国一方由于民事地位、家庭负担给予本国居民税收上的个人扣除、优惠和减税也必须给予缔约国另一方居民。
　　三、除适用第八条、第十条第七款或第十一条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民一样予以扣除。
　　四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关义务，不应与该缔约国一方其他同类企业的负担或可能负担的税收或者有关义务不同或比其更重。
　　五、虽有第二条的规定，本条规定适用于各种税收。

第二十四条

协商程序

　　一、当一个人认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十三条第一款，可以提交本人具有其国籍的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
　　二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
　　三、缔约国双方主管当局应通过协议设法解决在实施本协定时发生的困难，也可以对本协定未作规定的消除双重征税问题进行协商。
　　四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。为有助于达成协议，双方主管当局可以进行会谈，口头交换意见。

第二十五条

情报交换

　　一、缔约国双方主管当局应交换为实施本协定的规定所必需的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所必需的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应作密件处理，仅应告知与本协定所含税种有关的查定、征收的有关人员或当局，包括与其有关的裁决上诉的法院。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程序或法庭判决中引证有关情报。
　　二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
　　（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
　　（二）提供按照该缔约国或缔约国另一方法律或正常行政惯例不能得到的情报；
　　（三）提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄漏会违反公共秩序的情报。

第二十六条

外交官

　　本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。

第二十七条

领土适用范围

　　本协定适用于：
　　（一） 在中华人民共和国方面，有效行使中国税法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开发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；
　　（二） 在法兰西共和国方面，有效行使有关本协定所含税种的法国税法的所有法兰西共和国的省或领土，包括领海以及根据国际法，法兰西共和国拥有勘探和开发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。

第二十八条

生效

　　缔约国双方在完成使本协定生效所必需的各自法律程序后，通过外交途径书面通知对方。本协定自最后一方的通知发出之日后第三十天生效。本协定将适用于在协定生效年度的次年1月1日或以后开始的会计年度中取得的所得。

第二十九条

终止

　　本协定应长期有效。但缔约国任何一方可以在本协定生效之日起五年后任何历年的7月1日以前，通过外交途径书面通知对方于年底终止本协定。在这种情况下，本协定将最后一次适用于在终止通知发出年度的次年1月1日或以后结束的会计年度中取得的所得。
双方正式授权签字人签署了本协定，以昭信守。
　　本协定于1984年5月30日在巴黎签订，一式两份，每份都用中文和法文写成，两种文本具有同等效力。

中华人民共和国政府代表　　　　     　　　　法兰西共和国政府代表
国务院总理　　　　　　　　　　     　　　　　　　 总 理
赵紫阳（签字）　　　　　　　　     　　　　彼埃尔·莫鲁瓦（签字）

议 定 书

　　在签订中华人民共和国政府和法兰西共和国政府关于对所得避免双重征税和防止偷漏税的协定时，双方同意下列规定作为该协定的组成部分：
　　一、关于协定第五条第三款，对由销售工业、商业设备或器材的企业提供的为装配或安装该设备或器材的监督管理活动，如果其监督管理费用少于销售总金额百分之五的，应认为是附属于该项销售，不构成该企业的常设机构。
　　二、关于协定第十一条第三款，对使用或有权使用工业、商业或科学设备而支付的特许权使用费，只就这些特许权使用费总额的百分之六十征税。
　　三、协定任何规定不影响1975年9月28日中华人民共和国政府和法兰西共和国政府签订的海运协定及换文的规定和1979年1月23日互免航空运输　　企业税捐的协定的规定。
　　本议定书于1984年5月30日在巴黎签订，一式两份，每份都用中文和法文写成，两种文本具有同等效力。

中华人民共和国政府代表　　　　　　　　     法兰西共和国政府代表
国务院总理　　　　　　　　　　　　　     　　　　 总 理
赵紫阳（签字）　　　　　　　　　　     　　彼埃尔·莫鲁瓦（签字）

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME (Unofficial translation)

  The Government of the People's Republic of China and the Government of the French 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:

Article 1

Personal Scope

  This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes Covered

  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.
  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, as well as taxes on capital appreciation.
  3. The existing taxes to which the Agreement shall apply are:
  (a) In the People's Republic of China:
  (i) the individual income tax;
  (ii) the income tax concerning joint ventures with Chinese and foreign investment;
  (iii) the income tax concerning foreign enterprises;
  (iv) the local income tax;
  including any withholding taxes and any prepayments with respect to the aforesaid taxes
  (hereinafter referred to as "Chinese tax" ) .
  (b) In the French Republic:
  (i) the tax on income (impt sur le revenu) ;
  (ii) the tax on companies (impt sur les sociétés) ,
  including any withholding taxes and any prepayments with respect to the aforesaid taxes
  (hereinafter referred to as "French tax" ) .
  4. The Agreement shall apply also to any taxes which are identical or substantially similar to the taxes mentioned in paragraph 3 of this Article and which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. If opportune, the competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws.

Article 3

General Definitions

  1. For the purposes of this Agreement, unless the context otherwise requires:
  (a) the term "a Contracting State" and "the other Contracting State" mean the People's Republic of China or the French Republic, as the context requires;
  (b) the term "tax" means Chinese tax or French tax, as the context requires;
  (c) the term "person" includes an individual, a company and any other body of persons;
  (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  (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;
  (f) the term "nationals" means all individuals possessing the nationality of a Contracting State and all legal entities constituted in accordance with the law in force in a Contracting State, as well as any body of persons which is not a body corporate but which is treated as a body corporate under the laws of that Contracting State for tax purposes;
  (g) the term "competent authority" means:
  (i) in the case of the People's Republic of China, the Ministry of Finance or its authorized representative;
  (ii) in the case of the French Republic, the Minister of the Budget or his authorized representative.
  2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.

Article 4

Resident

  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 or any other criterion of a similar nature.
  2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle by mutual agreement the State where such person is a resident.
  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 Contracting State in which its place of head office is situated.

Article 5

Permanent Establishment

  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.
  2. The term "permanent establishment" includes especially:
  (a) a place of management;
  (b) a branch;
  (c) an office;
  (d) a factory;
  (e) a workshop; and
  (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
  3. The term "permanent establishment shall also include:
  (a) a building site or installation or assembly project, but only if it lasts for more than 6 months;
  (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purposes, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period.
  4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include:
  (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
  (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
  (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
  (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;
  (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.
  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 the first-mentioned 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 State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business a permanent establishment under the provisions of that paragraph.
  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 a person is acting in the ordinary course of his business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
  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.

Article 6

Income from Immovable Property

  1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State.
  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.
  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.
  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.

Article 7

Business Profits

  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.
  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.
  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 business of the permanent establishment including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, of amounts charged (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
  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 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.
  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.
6. For the purposes of paragraphs 1 to 5, 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.
  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.

Article 8

Associated Enterprises

  Where
  (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
  (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, and in either case the commercial or financial relations between the two enterprises 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.

Article 9

Dividends

  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.
  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 recipient is the beneficial owner of the dividends the tax so charged shall in any case not exceed 10 per cent of the gross amount of the dividends.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
  3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits as well as other income which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident.
  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.
  5. A resident of China who receives dividends paid by a company which is a resident of France may claim a refund of the prepayment (précompte) relating to those French dividends. Such refund may be taxed in France in accordance with the provisions of paragraph 2.
  6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other
State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article l0

Interest

  1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
  2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
  3. Notwithstanding the provisions of paragraph 2, interest derived from a Contracting State is exempt from tax in that State,   if it is paid:
  (a) in the case of the People's Republic of China:
  (i) to the Government of the People's Republic of China;
  (ii) to the People's Bank of China;
  (iii) on a loan directly or indirectly financed or guaranteed by the Bank of China or the Chinese International Trust and Investment Company (CITIC) ;
  (iv) to a financial establishment appointed by the Government of the People's Republic of China and mutually agreed upon by the competent authorities of the two Contracting States;
  (b) in the case of the French Republic:
  (i) to the Government of the French Republic;
  (ii) to the Bank of France;
  (iii) on a loan, directly or indirectly financed or guaranteed by the French Bank for Foreign Trade or by the French Foreign Trade Insurance Company;
  (iv) to a financial establishment appointed by the Government of the French Republic and mutually agreed upon by the competent authorities of the two Contracting States.
  4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
  5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein,
  and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.
  6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
  7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 11

Royalties

  1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
  2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
  3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films and tapes recorded for broadcasting or television, any patent, know-how, trade mark, design or model plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.
  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.
  5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that State itself, a local authority or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and those royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
  6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 12

Capital Gains

  1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
  2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State.
  3. Gains from the alienation of ships or aircraft operated in international traffic and movable property pertaining to the operation of such ships or aircraft which are received by a resident of a Contracting State may only be taxed in that State.
4. Gains from the alienation of shares in the capital of a company, the assets of which consist mainly, directly or indirectly, of immovable property situated in a Contracting State, may be taxed in that Contracting State.
  5. Gains derived from the alienation of shares, other than those mentioned in paragraph 4 and which represent a participation of 25 per cent in a company which is a resident of a Contracting State, may be taxed in that Contracting State.
6. Gains which a resident of a Contracting State derives from the alienation of any property other than that mentioned in paragraphs 1 to 5 above, may be taxed in the other Contracting State, if those gains are derived therefrom.

Article 13
Independent Personal Services

  1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State; however, such income may also be taxed in the other Contracting State in the following circumstances:
  (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in such case so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
  (b) if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in such case only so much of the income as is derived from the activities performed in that other Contracting State may be taxed in that other State.
  2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 14

Dependent Personal Services

  1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.
  2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State: if the three following conditions are simultaneously met:
  (a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
  (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
  (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.
  3. Notwithstanding the provisions of paragraphs 1 and 2, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

Article 15

Directors' Fees

  Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 16

Artistes and Athletes

  1. Notwithstanding the provisions of Articles 13 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
  2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 13 and 14, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
  3. Notwithstanding the provisions of paragraphs 1 and 2, income derived from activities of an entertainer or an athlete who is a resident of a Contracting State, exercised in the other Contracting State within the framework of a cultural exchange program between the Governments of both Contracting States, shall not be taxed in that other Contracting State.

Article l7

Pensions

  1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
  2. Notwithstanding the provisions of paragraph 1, pensions and other payments made by a Contracting State or a local authority thereof under its social security legislation shall be taxable only in that Contracting State.

Article 18

Government Service

  1.
  (a)   Remuneration, other than a pension, paid by the Government of a Contracting State or a local authority thereof to any individual in respect of services rendered to that State or authority shall be taxable only in that State.
  (b)   However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who:
  (i) is a national of that other Contracting State; or
  (ii) did not become a resident of that other State solely for the purpose of performing the services.
  2.
  (a) Any pension paid by, or out of funds created by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that Contracting State.
  (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
  3. The provisions of Articles 14, 15, l6 and 17 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a local authority thereof.

Article 19

Professors and Researchers

  Remuneration which an individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the first-mentioned State solely for the purpose of teaching, giving lectures or engaging in research in a university, institute, school, or teaching institution or research institution recognized by the Government of that State, receives for such services shall be exempt from tax in that State for a period not exceeding, in total, three years, as from the date of his first arrival in that State.

Article 20

Students and Trainees

  Payments which a student, a business apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the first-mentioned Contracting State solely for the purpose of his education or training, receives for the purpose of his maintenance, education or training, shall be exempt from tax in that State.

Article 21

Other Income

  1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may be taxed in that other Contracting State.
  2. However, items of income of a resident of a Contracting State, wherever arising, other than those mentioned in paragraph 1, which are not dealt with in the foregoing Articles of this Agreement, shall be taxable only in that Contracting State.
  3. The provisions of paragraphs 1 and 2 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.

Article 22

Methods for the Elimination of Double Taxation

  Double taxation shall be avoided in the two Contracting States as follows:
  1. In the case of the People's Republic of China:
  (a) where a resident of China derives income from France, the tax levied in accordance with this Agreement in France on income, may be deducted from the Chinese tax payable by that resident of China, but the amount of the deduction shall not exceed the amount of Chinese tax on that income, calculated in accordance with the tax laws and regulations in the People's Republic of China;
  (b) where the income consists of dividends paid by a company that is a resident of France to a company which is a resident of China and which owns more than 10% of the shares of the company paying the dividends, then, for the deduction from Chinese tax, the French tax paid by the company paying the dividends which corresponds to those dividends must be taken into account.
  2. In the case of the French Republic:
  (a) income other than that referred to in sub-paragraph (b) below shall be exempt from the French taxes mentioned in sub-paragraph (b) of paragraph 3 of Article 2, when such income is taxable in China under this Agreement;
  (b) income referred to in Articles 9, 10, 11, 12, 15 and 16 derived from China shall be taxable in France, in accordance with the provisions of those Articles, on their gross amount. Residents of France will be entitled to a tax credit in France corresponding to the amount of Chinese tax levied on such income, but which shall not exceed the amount of French tax pertaining on such income;
  (c) for the purposes of sub-paragraph (b) and in the case of the items of income referred to in Articles 9, 10 and 11, the amount of Chinese tax levied shall be deemed to be equal to:
  (i) 10 per cent of the gross amount of the dividends paid by Chinese companies with mixed capital, 20 per cent of other dividends;
  (ii) 10 per cent of the gross amount of the interest;
  (iii) 20 per cent of the gross amount of the royalties.
  (d) notwithstanding the provisions of sub-paragraphs (a) and (b) , French tax is computable on income taxable in France by virtue of this Agreement, at rates appropriate to the total of income taxable in accordance with French law.

Article 23

Non-Discrimination

  1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
  2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
  3. Except where the provisions of Article 8, paragraph 7 of Article 10 or paragraph 6 of Article 11, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
  4  . Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly,   by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.
  5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

Article 24

Mutual Agreement Procedure

  1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
  2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States.
  3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
  4. The competent authorities of the two Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. To facilitate an agreement, the competent authorities of the two Contracting States may endeavour to reach an agreement through an oral exchange of opinions.

Article 25

Exchange of Information

  1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement and, in particular, for the prevention of tax evasion. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities, including courts and administrative bodies, involved in the assessment or collection of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. But they may disclose the information in public court proceedings or in judicial decisions.
  2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
  (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
  (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
  (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public) .

Article 26

Diplomats

  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 27

Scope of Territorial Application

  This Agreement shall apply:
  (a) in the case of the People's Republic of China, to the entire territory of the People's Republic of China in which the Chinese tax legislation is effectively applied, including the territorial sea and the areas adjacent thereto, over which the People's Republic of China may, in accordance with international law, exercise sovereign rights for the purpose of exploration and exploitation of the natural resources of the sea bed and sub-soil, and of the waters above the sea bed and sub-soil;
  (b) in the case of the French Republic, to all departments and territories of the French Republic in which the French tax legislation with respect to the taxes referred to in this Agreement effectively applies, including the territorial sea and areas adjacent thereto, over which the French Republic may, in accordance with international law, exercise sovereign rights for the purpose of exploration and exploitation of the natural resources of the sea bed and sub-soil, and of the waters above the sea bed and sub-soil.

Article 28

Entry into Force

  The two Contracting States shall notify each other in writing through diplomatic channels that the procedures required by their respective laws for the bringing into force of this Agreement have been completed. This Agreement shall enter into force on the 30th day after the date of the later of the notifications. It shall have effect on income arising as from 1 January or on income pertaining to accounting periods beginning in the course of the year following that in which the Agreement enters into force.

Article 29

Termination

  This Agreement shall continue in effect indefinitely. However, five years after the date of entry into force, each of the Contracting States may give notice through diplomatic channels, before 1 July, of termination of this Agreement at the end of that calendar year.
  In such event, the Agreement shall apply for the last time to income arising as from 1 January, or on income pertaining to accounting periods ending during the year following that in which such notice is given.
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
DONE in duplicate in Paris on 30 May 1984, in the Chinese and French languages, both texts being equally authentic.

For the Government                                                    For the Government
of the People's                                                           of the French Republic
Republic of China

PROTOCOL

  At the signature of the Agreement between the Government of the People's Republic of China and the Government of the French Republic for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, both parties have agreed upon the following provisions which will form an integral part of the Agreement:
  1. With respect to paragraph 3 of Article 5 of the Agreement, the supervision of the assembly or installation of equipment or of industrial or commercial plant by the enterprise which has sold such equipment or plant shall not constitute a permanent establishment for that enterprise if the costs for such supervision represent less than 5 per cent of the total amount of the sale, and if considered to be auxiliary to the sale.
  2. With respect to paragraph 3 of Article 11 of the Agreement, royalties paid for the use of or the right to use industrial, commercial or scientific equipment shall be subject to tax on 60 per cent of the gross amount of such royalties.
  3. Nothing in this Agreement shall affect the provisions of the Agreement on maritime shipping of 28 September 1975 and the Exchange of Letters, and of the Agreement of 23 January, 1979 on the reciprocal exemption from taxes and charges on air transport enterprises, concluded by the Government of the People's Republic of China and the Government of the French Republic.

  DONE in duplicate in Paris, on 30 May 1984 in the Chinese and French languages, both texts being equally authentic.

For the Government                                                      For the Government
of the People's                                                             of the French Republic
Republic of China