阿曼—中国避免双重征税协定（2002年第40号苏丹令批准）

官方原文来源：https://tms.taxoman.gov.om/portal/documents/20126/1536973/DTA%2BChina.pdf/94e480a2-c196-c4a4-0a98-2fcee726556b?t=1738135325543 官方文件下载：https://tms.taxoman.gov.om/portal/documents/20126/1536973/DTA%2BChina.pdf/94e480a2-c196-c4a4-0a98-2fcee726556b?t=1738135325543 来源机关：Sultanate of Oman and People's Republic of China 原件 SHA-256：598d853e54e497c27cec7561da6bc02284d93562eab24f0793196656420777be 法律生命周期：current
原文语言：阿拉伯语（ar）　|　PDF 解析：pdfplumber
⚠️ 本页中文内容为非官方中文译文/机器辅助译文，以官方阿拉伯语原文为准；如与原文有冲突，以原文为准。
结构：正文 29条

正文

第 1 条

原文条文：

Article 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States.

中文条旨： 本协议适用于缔约国居民

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

适用对象
本协定适用于居住在缔约一方或双方的人员。

第 2 条

原文条文：

Article 2 TAXES COVERED

This Agreement shall apply to taxes on income imposed on behalf of a ContractingState or of its local authorities, irrespective of the manner in which they are levied.
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.
The existing taxes to which the Agreement shall apply are in particular: a) in the case of the Sultanate of Oman: (i) the company income tax imposed under Royal Decree No. 47/1981 as amended ; and (ii) the profit tax on commercial and industrial establishments imposed under Royal Decree No. 77/1989 as amended. (hereinafter referred to as “Omani tax”) b) in the case of China, (i) the individual income tax; (ii) the income tax for enterprises with foreign investment and foreign enterprises, including the local income tax. (hereinafter referred to as “Chinese tax”).
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 existing taxes. 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.

中文条旨： 适用税种范围明确

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

适用税种

本协定适用于由缔约一方或其地方当局征收的所得税，无论其征收方式如何。
所有对全部所得或所得组成部分征收的税种均视为所得税，包括对动产或不动产转让所得征收的税以及资本增值税。
本协定所适用的现行税种具体包括：
a) 在阿曼苏丹国境内：
(i) 根据第47/1981号皇家法令及其修订案征收的公司所得税；
(ii) 根据第77/1989号皇家法令及其修订案征收的商业和工业机构利润税。
（以下统称为“阿曼税”）
b) 在中国境内：
(i) 个人所得税；
(ii) 外商投资企业和外国企业所得税，包括地方所得税。
（以下统称为“中国税”）。
本协定亦适用于在本协定签署日后新征收的、与现有税种相同或实质相似的任何税种，无论是作为现有税种的补充还是替代。缔约双方主管当局应在合理期限内相互通知各自税收法律的重大变更情况。

第 3 条

原文条文：

Article 3 DEFINITIONS GENERAL

For the purposes of this Agreement, unless the context otherwise requires: a) the term “Sultanate of Oman” means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial sea and any area outside the territorial sea over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed and the sub-soil and the above-lying waters. b) 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 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 sea-bed and its sub-soil and superjacent water resources in accordance with international law; c) the terms “a Contracting State” and “the other Contracting State” mean the Sultanate of Oman or China as the context requires; d) the term “person” includes an individual, a company and any other body of persons ; e) the term “tax” means Omani tax or Chinese tax, as the context requires. f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; g) 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; h) 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; i) the term “national” means: i) any individual possessing the nationality of a Contracting State; ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; j) the term “competent authority” means; i) in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or his authorized representative; ii) in the case of China, the State Administration of Taxation or its authorized representative.
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 that 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.

中文条旨： 定义条款明确相关术语

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

一般定义

为本协定之目的，除非上下文另有规定：
a) “阿曼苏丹国”一词指阿曼苏丹国领土及其所属岛屿，包括领海以及根据国际法和阿曼国内法，阿曼苏丹国可对其行使主权权利的领海以外的海域，用于勘探和开发海底及底土资源以及上覆水资源。
b) “中国”一词指中华人民共和国；就地理意义而言，指中华人民共和国全部领土，包括其领海，其中适用中国有关税收的法律，以及其领海以外、根据国际法享有主权权利的海域，用于勘探和开发海底及底土资源和上覆水资源。
c) “缔约一方”和“另一缔约一方”分别指根据上下文需要的阿曼苏丹国或中国。
d) “个人”一词包括自然人、公司及其他各类法人团体。
e) “税”一词视具体情况指阿曼税或中国税。
f) “公司”一词指任何法人实体或在税务意义上被视为法人实体的组织。
g) “缔约一方的企业”和“另一缔约一方的企业”分别指由缔约一方居民经营的企业和由另一缔约一方居民经营的企业。
h) “国际运输”一词指由缔约一方企业运营的船舶或航空器进行的任何运输活动，但该船舶或航空器仅在另一缔约一方境内地点之间运行的情形除外。
i) “国民”一词指：
(i) 拥有缔约一方国籍的任何自然人；
(ii) 根据缔约一方现行法律取得相应身份的任何法人、合伙企业或协会。
j) “主管当局”一词指：
(i) 阿曼苏丹国方面为国民经济部长兼财政部主管或其授权代表；
(ii) 中国方面为国家税务总局或其授权代表。
就缔约一方随时适用本协定而言，凡未在本协定中明确定义的术语，除上下文另有规定外，应按该方当时针对本协定所适用税种的法律规定赋予其含义，且该方现行税法规定的含义优先于其他法律对该术语的解释。

第 4 条

原文条文：

Article 4 RESIDENT

For the purpose of this Agreement, the term “resident of a Contracting State” means any person who, under the law 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, and also includes that State and any local authority thereof.
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: 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 of the State with which his personal and economic relations are closer (centre of vital interests); 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; 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; d) if he is a national of both States or neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

中文条旨： 居民身份认定标准

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

居民

为本协定之目的，“缔约一方的居民”指根据该方法律，因住所、居所、总部所在地或其他类似标准而负有纳税义务的任何人，同时包括该方及其地方当局。
如因第一款规定某自然人同时为两缔约一方的居民，则其身份应按如下方式确定：
a) 若其在两缔约一方均拥有可供其长期居住的固定住所，则视为仅为其拥有更密切人身及经济关系（即生活重心所在）的一方居民；
b) 若无法确定其生活重心所在的一方，或其在两缔约一方均无固定住所，则视为仅为其拥有习惯性居所的一方居民；
c) 若其在两缔约一方或均无习惯性居所，则视为仅为其国籍所属的一方居民；
d) 若其同时为两缔约一方或均非任何一方的国民，则由缔约双方主管当局通过协商解决。
如因第一款规定某非自然人同时为两缔约一方的居民，则由缔约双方主管当局通过协商解决。

第 5 条

原文条文：

Article 5 ESTABLISHMENT PERMANENT

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.
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, quarry or any other place of extraction of natural resources.
The term “permanent establishment” likewise encompasses: 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 9 months. b) The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue for the same project or a connected project for a period or periods aggregating more than 9 months.
Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage or 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; 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.
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, 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 first-mentioned 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.
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. 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.
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.

中文条旨： 常设机构定义与范围

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

永久性机构

为本协定之目的，“永久性机构”一词指企业全部或部分从事其业务的固定营业场所。
“永久性机构”一词尤其包括：
a) 管理场所；
b) 分支机构；
c) 办事处；
d) 工厂；
e) 车间；以及
f) 矿场、油气井、采石场或其他任何开采自然资源的场所。
“永久性机构”一词亦涵盖：
a) 建筑工地、建筑、装配或安装项目，以及与此相关的监督活动，但仅限于该等工地、项目或活动持续时间超过9个月的情形。
b) 缔约国企业通过其雇员或其他为此目的聘用的人员提供服务，包括咨询服务，但仅限于此类性质的活动在同一项目或相关项目中累计持续时间超过9个月的情形。
尽管有本条前述规定，“永久性机构”应被视为不包括：
a) 仅为储存、展示或交付属于该企业的货物或商品而使用设施；
b) 仅为储存、展示或交付目的而维持属于该企业的货物或商品库存；
c) 仅为由另一企业加工目的而维持属于该企业的货物或商品库存；
d) 仅为为企业采购货物或商品、或收集信息而维持固定营业场所；
e) 仅为为企业开展任何其他准备性或辅助性活动而维持固定营业场所；
f) 维持上述a)至e)项所列各项活动的组合，但前提是由此产生的固定营业场所整体活动仍属准备性或辅助性性质。
尽管有第1款和第2款的规定，若某人在缔约国境内代表另一缔约国的企业行事，并且具有且经常行使以该企业名义订立合同的权限，则该企业在第一提及的缔约国境内就该人代表企业所从事的任何活动而言，应被视为拥有永久性机构，除非该人的活动仅限于第4款所述情形，而这些情形若通过固定营业场所实施，则不会使该固定营业场所根据该款规定构成永久性机构。
缔约国企业仅因通过经纪人、总代理或其他独立身份的代理人而在另一缔约国境内开展业务，不应被视为在该另一缔约国境内拥有永久性机构，前提是该等人员系在其正常业务范围内行事。然而，当该等代理人的活动完全或几乎完全专为该企业服务时，则其将不被视为本款所指的独立身份代理人。
居住在某一缔约国的公司控制或被另一缔约国居民的公司控制，或者在该另一缔约国境内开展业务（无论是否通过永久性机构），此事实本身并不构成任何一方公司为另一方的永久性机构。

第 6 条

原文条文：

Article 6 IMMOVABLE PROPERTY INCOME FROM

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 Contracting State.
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 shall also be considered as “immovable property”. Ships and aircraft shall not be regarded as immovable property.
The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
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.

中文条旨： 不动产所得征税规定

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

不动产所得

缔约国居民从位于另一缔约国境内的不动产（包括农业或林业所得）取得的收入，可在该另一缔约国境内征税。
“不动产”一词应按该不动产所在缔约国法律所赋予的含义解释。无论如何，该术语均应包括与不动产相关的附属财产、用于农业和林业的牲畜及设备、适用一般土地法规定的权利、不动产的用益权，以及作为对矿藏、水源及其他自然资源开发或使用权的对价而获得的可变或固定报酬的权利，亦应视为“不动产”。船舶和航空器不应被视为不动产。
第1款的规定适用于直接使用、出租或以其他形式利用不动产所取得的收入。
第1款和第3款的规定亦适用于企业不动产所得，以及用于提供独立个人服务的不动产所得。

第 7 条

原文条文：

Article 7 BUSINESS PROFITS

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.
Subject to the provisions of paragraph 3 of this Article, 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.
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 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.
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.
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.
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.
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.

中文条旨： 营业利润征税规则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

企业利润

缔约国一方企业的利润，仅在该缔约国征税，除非该企业在另一缔约国通过设在该另一缔约国的常设机构从事经营活动。如果该企业按照前述规定从事经营活动，则其利润可以在另一缔约国征税，但仅限于归属于该常设机构的部分。
在遵守本条第三款规定的前提下，当缔约国一方的企业通过设在另一缔约国的常设机构从事经营活动时，在每一缔约国均应将该常设机构可能取得的利润归属之，该利润应当按照该常设机构若为独立且从事相同或类似活动、处于相同或类似条件并完全独立地与所属企业进行交易时所应取得的利润来确定。
在确定常设机构利润时，应允许扣除为该常设机构业务目的而发生的各项费用，包括为此发生的行政管理费用，无论这些费用是在常设机构所在地还是其他地方发生。然而，对于常设机构向企业总部或其他分支机构支付的款项（非用于实际费用报销），无论是作为专利或其他权利使用费、特许权使用费或其他类似性质的报酬，还是作为特定服务或管理工作的佣金，亦或是除银行业务外的贷款利息，均不得予以扣除。
只要某一缔约国习惯上以企业总利润在各部分之间的分摊方式来确定归属于常设机构的利润，第二款的规定并不妨碍该缔约国采用此种惯常的分摊方法来确定应予征税的利润。但所采用的分摊方法应当确保其结果符合本条所载的原则。
仅因常设机构为企业购买货物或商品，不得将其利润归属于该常设机构。
就前述各款而言，归属于常设机构的利润应当每年采用相同的方法予以确定，除非有充分合理的理由另行处理。
如果某项利润包含在本协定其他条款中单独处理的收入项目，则本条的规定不影响那些条款的适用。

第 8 条

原文条文：

Article 8 SHIPPING AND AIR TRANSPORT

Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
The provisions of paragraph 1 of this Article shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

中文条旨： 航运与空运利润免税

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

海运与空运

缔约国一方的企业从事国际运输的船舶或航空器所取得的利润，仅在该缔约国征税。
本条第一款的规定亦适用于因参与合营、联合经营或国际营运机构而取得的利润。

第 9 条

原文条文：

Article 9 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 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.
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 the Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.

中文条旨： 关联企业利润调整规则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

关联企业

凡出现以下情形时：
a) 一缔约国的企业直接或间接参与另一缔约国企业的管理、控制或资本；或者
b) 相同人员直接或间接参与一缔约国企业和另一缔约国企业的管理、控制或资本；并且在上述任何一种情况下，两家企业在其商业或财务关系中订立或施加的条件与独立企业之间通常订立的条件不同，则凡因这些条件而未归属于其中一家企业的利润，本应归属于该企业者，可计入该企业的利润并据此征税。
当一缔约国将其本国企业利润纳入其应税所得并据此征税时，若该利润已在另一缔约国被征税，且该纳入的利润系如两家企业之间的条件为独立企业之间通常订立的条件时本应归属于第一所述缔约国企业的利润，则该另一缔约国应对该利润所征收的税额作出适当调整。在确定该调整时，应当充分考虑本协定的其他条款，并在必要时由缔约双方主管当局相互协商。

第 10 条

原文条文：

Article 10 DIVIDENDS

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.
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 not exceed 5 percent 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. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
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 income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
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 14, as the case may be, shall apply.
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.

中文条旨： 股息征税限制与条件

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

股息

由缔约国一方居民公司支付给另一缔约国居民的股息，可以在该另一缔约国征税。
然而，此类股息亦可在支付股息的公司为其居民的缔约国按照该国法律征税；但若收款人为股息的受益所有人，则所征收的税额不得超过股息总额的5%。缔约国双方主管当局应通过相互协商确定本项限制的适用方式。本款规定不影响该公司就其分配股息所源自的利润所进行的征税。
本条所称“股息”，是指来源于股份或其他非债权性质、参与利润分配的权利的收入，以及根据支付股息的公司为其居民的国家法律与股份收入适用相同税收待遇的其他公司权利所产生的收入。
第1款和第2款的规定不适用于以下情形：若股息的受益所有人系缔约国一方居民，并通过设在另一缔约国的常设机构在该另一缔约国从事经营活动，或在该另一缔约国通过设在该地的固定基地提供独立个人服务，且产生股息的持股与其上述常设机构或固定基地存在实质联系。在此情况下，应适用第7条或第14条的规定，视具体情况而定。
若缔约国一方居民公司从另一缔约国取得利润或收入，该另一缔约国不得对该公司支付的股息课税，除非该等股息支付给该另一缔约国的居民，或者产生股息的持股与设在该另一缔约国的常设机构或固定基地存在实质联系；同时，该另一缔约国亦不得对公司未分配利润征收未分配利润税，即使所支付的股息或未分配利润全部或部分来源于该另一缔约国产生的利润或收入。

第 11 条

原文条文：

Article 11 INTEREST

Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
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 percent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to: a) in the case of the Sultanate of Oman: i) the Government of the Sultanate of Oman or local authorities thereof; ii) the Central Bank of Oman; iii) the State General Reserve Fund; iv) the Omani Development Bank; and v) any other financial institution wholly owned by the Government of the Sultanate of Oman, as may be agreed from time to time between the competent authorities of the Contracting States; and b) in the case of China: i) the Government of China or local authorities thereof; ii) the People's Bank of China; iii) the State Development Bank of China; iv) the Export-Import Bank of China; vi) the Agricultural Development Bank of China; and v) any other financial institution wholly owned by the Government of China, as may be agreed from time to time between the competent authorities of the Contracting States, shall be taxable only in the other Contracting State.
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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
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 14, as the case may be, shall apply.
Interest shall be deemed to arise in a Contracting State when the payer is the Government of that State, a local authority thereof 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.
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.

中文条旨： 利息征税限制与例外

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

利息

在缔约国一方产生并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。
然而，该项利息亦可在其产生的缔约国按照该国法律征税；但若收款人为该利息的受益所有人，则所征收的税额不得超过利息总额的百分之十。缔约国双方主管当局应通过相互协商确定本项限制的适用方式。
尽管有第2款的规定，在缔约国一方产生并支付给以下主体的利息：
a) 就阿曼苏丹国而言：
i) 阿曼苏丹国政府或其地方当局；
ii) 阿曼中央银行；
iii) 国家一般储备基金；
iv) 阿曼开发银行；以及
v) 其他由阿曼苏丹国政府全资拥有的金融机构，具体名单可由缔约国双方主管当局不时商定；
b) 就中国而言：
i) 中国政府或其地方当局；
ii) 中国人民银行；
iii) 中国国家开发银行；
iv) 中国进出口银行；
v) 中国农业发展银行；以及
vi) 其他由中国政府全资拥有的金融机构，具体名单可由缔约国双方主管当局不时商定，上述利息仅在缔约国另一方征税。
本条所称“利息”是指各类债权所产生的收入，无论是否附有抵押担保，也无论是否附带参与债务人利润的权利；特别是指政府证券及债券、公司债券所产生的收入，包括与上述证券、债券或公司债券相关的溢价和奖励。因逾期付款而产生的罚金不视为本条所指的利息。
第1款、第2款及第3款的规定不适用于以下情形：当利息的受益所有人系缔约国一方居民，并通过设在利息产生地的常设机构在该缔约国另一方从事经营活动，或者在其固定基地提供独立个人服务，且该项利息所对应的债权与其常设机构或固定基地存在实质联系时。在此情况下，应适用第7条或第14条的规定（视具体情况而定）。
当支付方为该缔约国政府、其地方当局或该缔约国居民时，利息被视为在该缔约国一方产生。然而，若支付利息的人不论是否为缔约国一方居民，但在某一缔约国设有与其支付利息所依据的债务相关联的常设机构或固定基地，且该利息由该常设机构或固定基地承担，则该项利息应被视为在该常设机构或固定基地所在缔约国一方产生。
若由于支付方与受益所有人之间，或二者与第三方之间存在特殊关系，致使根据其所支付的债权计算出的利息金额超过在无此类关系的情况下支付方与受益所有人所能达成的协议金额，则本条的规定仅适用于后一金额。在此情形下，超出部分仍应按照各缔约国法律征税，并充分考虑本协定的其他相关规定。

第 12 条

原文条文：

Article 12 ROYALTIES

Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
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. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
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, or films or tapes used for radio or television broadcasting, any patent, 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.
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 14, as the case may be, shall apply.
Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that State, a local authority thereof or a resident of that State. Where, however, the person paying the royalties, 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 liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
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 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.

中文条旨： 特许权使用费征税限制

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

特许权使用费

在缔约国一方产生并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。
然而，此类特许权使用费亦可在其产生的缔约国按照该国法律征税；但若收款人为特许权使用费的受益所有人，则所征收的税额不得超过特许权使用费总额的百分之十。缔约国双方主管当局应通过相互协商确定本项限制的适用方式。
本条所称“特许权使用费”是指为使用或有权使用任何文学、艺术或科学作品的著作权（包括电影胶片以及用于广播或电视播放的影片或磁带）、任何专利、商标、设计或模型、图纸、秘密配方或工艺，或者为使用或有权使用工业、商业或科学设备，或为获取有关工业、商业或科学经验的信息而支付的任何形式的款项。
第一款和第二款的规定不适用于以下情形：当特许权使用费的受益所有人系缔约国一方居民，并在特许权使用费产生的缔约国另一方通过设在该地的常设机构从事经营活动，或者在该缔约国另一方通过设在该地的固定基地提供独立个人服务，且该项特许权使用费所涉及的权利或财产与该常设机构或固定基地存在实际联系时。在此情况下，应适用第七条或第十四条的规定，视具体情况而定。
当付款人为该缔约国政府、地方当局或该缔约国居民时，特许权使用费应视为在该缔约国一方产生。然而，如果付款人不论是否为缔约国居民，在某一缔约国设有与其承担特许权使用费支付义务相关的常设机构或固定基地，且该特许权使用费由该常设机构或固定基地负担，则该特许权使用费应视为在该常设机构或固定基地所在地的缔约国一方产生。
若因付款人与受益所有人之间，或二者与他人之间存在特殊关系，致使特许权使用费金额相对于其所支付的用途、权利或信息而言超出在无此关系情况下付款人与受益所有人所能达成的协议金额，则本条的规定仅适用于后述金额。在此情形下，超出部分仍应根据各缔约国法律予以征税，同时应充分考虑本协定的其他规定。

第 13 条

原文条文：

Article 13 CAPITAL GAINS

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 State.
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 fixed base, may be taxed in that other State.
Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.
Gains from the alienation of shares other than those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State.
Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable only in the Contracting State of which the alienator is a resident.

中文条旨： 资本利得征税规则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

资本收益

一缔约国居民因转让位于另一缔约国的第六条所述不动产而取得的收益，可以在该另一缔约国征税。
一缔约国企业在另一缔约国所设常设机构的营业财产中属于动产的部分，或者一缔约国居民为从事独立个人服务而在另一缔约国拥有的固定基地中的动产，其转让所得，包括转让该常设机构（单独或连同整个企业）或该固定基地的所得，可以在该另一缔约国征税。
一缔约国居民因转让用于国际运输的船舶或航空器，或者与该等船舶或航空器运营相关的动产而取得的收益，仅在该缔约国征税。
一缔约国居民因转让其资本股份而取得的收益，如果该公司直接或间接拥有主要由位于某一缔约国的不动产构成的财产，则该收益可以在该缔约国征税。
一缔约国居民因转让除第四款所述情形以外的股份而取得的收益，如果该股份代表对该缔约国居民企业的至少25%的参与权益，则该收益可以在该缔约国征税。
除第一至第五款所述情形以外的任何财产转让所得，仅在转让人所属的一缔约国征税。

第 14 条

原文条文：

Article 14 INDEPENDENT PERSONAL SERVICES

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 State except in one of the following circumstances, when such income may also be taxed in the other Contracting State: a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
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.

中文条旨： 独立个人服务征税规定

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

独立个人劳务

缔约国一方居民因专业服务或其他独立性质的活动取得的所得，应仅在该缔约国征税，但在下列情形之一时，该项所得亦可在另一缔约国征税：
a) 如果其在另一缔约国设有固定基地，用于从事其活动；在此情况下，仅可对该固定基地所归属的那部分所得在该另一缔约国征税；
b) 如果其在另一缔约国停留的时间，在有关纳税年度内累计达到或超过一百八十三天；在此情况下，仅可对该在其在该另一缔约国从事活动所取得的那部分所得在该另一缔约国征税。
“专业服务”一词尤其包括独立的科学、文学、艺术、教育或教学活动，以及医生、律师、工程师、建筑师、牙医和会计师等人的独立活动。

第 15 条

原文条文：

Article 15 DEPENDENT PERSONAL SERVICES

Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Agreement, 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 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 State.
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: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal 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 State.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, shall be taxable only in the Contracting State in which the enterprise operating the ship or aircraft is a resident.

中文条旨： 受雇个人服务征税规则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

受雇人员服务

除本协定第十六条、第十八条、第十九条、第二十条及第二十一条的规定外，缔约国居民因受雇而取得的薪金、工资及其他类似报酬，仅在该缔约国征税；但如该项受雇活动在另一缔约国进行，则该等报酬可在该另一缔约国征税。
尽管有第一款的规定，缔约国居民因在另一缔约国从事受雇活动而取得的报酬，如符合下列条件，仅在第一缔约国征税：
(a) 受益人在任何十二个月期间内（自相关财政年度开始或结束起算）在另一缔约国停留的时间合计不超过一百八十三天；
(b) 该报酬由非另一缔约国居民的雇主支付，或由其代理人代为支付；
(c) 该报酬不由雇主在另一缔约国设立的常设机构或固定基地负担。
尽管本条前述规定，因在国际运输中运营的船舶或航空器上从事受雇活动而取得的报酬，仅在该船舶或航空器运营企业所在缔约国征税。

第 16 条

原文条文：

Article 16 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.

中文条旨： 董事报酬征税权

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

董事酬金

缔约国居民以另一缔约国居民公司的董事会成员身份取得的董事酬金及其他类似款项，可在该另一缔约国征税。

第 17 条

原文条文：

Article 17 ARTISTES AND SPORTSMEN

Notwithstanding the provisions of Articles 14 and 15, 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 a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other State.

中文条旨： 艺术家和运动员收入征税

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

艺人与运动员

尽管有第十四条和第十五条的规定，缔约国居民作为演艺人员（如戏剧、电影、广播或电视演员、音乐家）或运动员，因其在另一缔约国从事的个人活动而取得的收入，可在该另一缔约国征税。
如演艺人员或运动员以其身份从事的个人活动所取得的收入并非归其本人所有，而是归属于他人，则尽管有第七条、第十四条及第十五条的规定，该收入仍可在演艺人员或运动员从事活动的缔约国征税。
尽管本条前述规定，缔约国居民因在另一缔约国参与两国政府间文化交流计划而从事的活动所取得的收入，可在该另一缔约国免予征税。

第 18 条

原文条文：

Article 18 PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxed only in that State.
Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

中文条旨： 养老金征税规定

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

养老金

除第十九条第二款的规定外，缔约国居民因过去受雇而取得的养老金及其他类似报酬，仅在该缔约国征税。
尽管有第一款的规定，由缔约国政府或其地方当局依据该国社会保障体系中的公共福利计划支付的养老金及其他类似款项，仅在该缔约国征税。

第 19 条

原文条文：

Article 19 GOVERNMENT SERVICE .1 a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a local authority thereof to any individual in respect of services rendered to that State or authority thereof shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State, who: i) is a national of that State, or ii) did not become a resident of that State solely for the purpose of rendering the services. .2 a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to any individual in respect of services rendered to that State or authority thereof shall be taxable only in that State. b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and national of, that other State. 3. The provisions of Article 15, 16, 17 and 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.

中文条旨： 政府服务收入征税

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

政府服务

(a) 缔约国或其地方当局向个人支付的薪金、工资及其他类似报酬（不包括养老金），用于该国或该当局提供的服务，仅在该国征税。
(b) 然而，如该服务在另一缔约国提供，且该个人为该另一缔约国居民，并符合以下任一条件，则该薪金、工资及其他类似报酬仅在另一缔约国征税：
i) 该个人为该缔约国国民；
ii) 该个人并非仅为提供服务而成为该缔约国居民。
(a) 缔约国或其地方当局为个人支付的养老金或其他类似款项，用于该国或该当局提供的服务，仅在该国征税。
(b) 然而，如该个人为另一缔约国居民并具有该缔约国国籍，则该养老金仅在另一缔约国征税。
本协定第十五条、第十六条、第十七条及第十八条的规定，适用于与缔约国或其地方当局经营的业务相关的薪金、工资及其他类似报酬以及养老金。

第 20 条

原文条文：

Article 20 TEACHERS 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 for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution recognized by the Government of the first- mentioned State derives for the purpose of such teaching, lectures or research shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State.
The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

中文条旨： 教师和研究人员免税

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

教师与研究人员

对于在访问缔约国之前即为另一缔约国居民、并以在第一缔约国从事教学、讲授或研究为主要目的的个人，其因在第一缔约国从事上述活动而取得的报酬，在其首次抵达该国之日起两年内，不得在第一缔约国征税。
本条第一款的规定不适用于那些并非出于公共利益、而是主要为特定个人或多人私人利益而开展的研究所得收入。

第 21 条

原文条文：

Article 21 STUDENTS AND APPRENTICES

Payments which a student, business apprentice or 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 State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

中文条旨： 学生和学徒免税

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

学生与学徒

一名学生、企业学徒或培训生，若其在访问缔约国之前或访问期间为另一缔约国的居民，并且仅出于教育或培训目的而身处第一缔约国，则其为维持生活、接受教育或培训所获得的款项，如该等款项来源于该缔约国境外，不得在该缔约国征税。
对于未被第1款涵盖的补助金、奖学金及非由第1款规定之雇佣报酬，上述第1款所述的学生、企业学徒或培训生，在其接受教育或培训期间，还享有与其访问国居民同等的税收豁免、减免或其他优惠待遇。

第 22 条

原文条文：

Article 22 OTHER INCOME

Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
The provisions of paragraph 1 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 14, as the case may be, shall apply.

中文条旨： 其他收入征税规则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

其他所得

缔约国一方居民的所得项目，无论其来源于何处，凡本协定前述各条未予涉及的，仅在该缔约国一方征税。
第1款的规定不适用于除第6条第2款所界定的不动产所得以外的其他所得；如果该所得的接受人作为缔约国一方居民，通过设在另一缔约国的常设机构在该另一缔约国开展业务，或者在该另一缔约国通过设于该国的固定基地从事独立个人服务，且支付该项所得的权利或财产与该常设机构或固定基地具有实际联系，则不适用第1款的规定。在此情况下，应分别适用第7条或第14条的规定。

第 23 条

原文条文：

Article 23 ELIMINATION OF DOUBLE TAXATION

In the Sultanate of Oman, double taxation shall be eliminated as follows: where a resident of the Sultanate of Oman derives income which, in accordance with the provisions of this Agreement, may be taxed in China, the Sultanate of Oman shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in China, whether directly or by deduction. Such deduction shall not, however, exceed that part of the income tax (as computed before the deduction is given) which is attributable to the income which may be taxed in China.
In China, double taxation shall be eliminated as follows: where a resident of China derives income from the Sultanate of Oman, the amount of tax on that income payable in the Sultanate of Oman in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
The tax payable in a Contracting State mentioned in paragraphs 1 and 2 of this Article shall be deemed to include the tax which would have been payable but for the tax incentives granted under the laws of the Contracting State and which are designed to promote economic development.

中文条旨： 消除双重征税措施

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

双重征税的消除

在阿曼苏丹国，双重征税应按如下方式予以消除：
当阿曼苏丹国居民取得依照本协定规定可在中华人民共和国征税的所得时，阿曼苏丹国应允许从该居民所得所征税额中扣除相当于其在中华人民共和国缴纳的所得税的金额，无论该税款是直接缴纳还是通过扣缴方式缴纳。然而，该项扣除额不得超过该居民所得（在作出扣除前计算的）中可在中国征税部分所占的比例对应的税额。
在中国，双重征税应按如下方式予以消除：
当中国居民从阿曼苏丹国取得所得时，依照本协定规定应在阿曼苏丹国就该所得缴纳的税额，可在中国对该居民征收的税额中予以抵免。但该项抵免税额不得超过按照中国税收法律、法规计算的该所得在中国应纳所得税额。
本条第1款和第2款所述缔约国应纳税额，应被视为包括若非因该缔约国法律规定的旨在促进经济发展的税收优惠而本应缴纳的税额。

第 24 条

原文条文：

Article 24 NON-DISCRIMINATION

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.
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.
Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, 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.
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 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 the first-mentioned State are or may be subjected.

中文条旨： 非歧视原则

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

非歧视原则

一缔约国的国民在另一缔约国境内，不得遭受任何税收或与其相关的征管要求，这些税收或要求应当与该另一缔约国在其相同情况下对其本国国民所适用或可能适用的税收及有关要求相同或更为优惠。本条规定尽管有第1条的规定，亦适用于并非一缔约国或两国缔约国居民的人士。
一缔约国的企业在另一缔约国境内设立的常设机构所承担的税收，在该另一缔约国境内不得低于对该缔约国境内从事相同活动的企业所征收的税收。本条规定不应被解释为要求一缔约国就其对本国居民因民事地位或家庭责任而给予的个人免税额、扣除项目及其他税收减免，向另一缔约国的居民予以同等优惠。
除第9条第1款、第11条第7款或第12条第6款的规定适用的情形外，一缔约国的企业支付给另一缔约国居民的利息、特许权使用费及其他款项，在确定该企业应纳税利润时，应按照与支付给首述缔约国居民相同的条件予以扣除。
一缔约国的企业，其资本全部或部分由另一缔约国的一名或多名居民直接或间接拥有或控制，在首述缔约国境内，不得遭受任何税收或与其相关的征管要求，这些税收或要求应当与其他同类企业在首述缔约国境内所遭受或可能遭受的税收及有关要求相同或更为优惠。

第 25 条

原文条文：

Article 25 MUTUAL AGREEMENT PROCEDURE

Where a resident of a Contracting State 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 24, 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.
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 which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
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.
The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs 2 and 3. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.

中文条旨： 相互协商程序

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

相互协商程序

当缔约国一方居民认为，由于缔约国一方或双方的措施，使其遭受的征税不符合本协定的规定时，该居民可以不依赖于上述国家国内法规定的救济途径，将其案件提交其居住地所在缔约国的主管当局；或者，如果其案件属于第24条第1款所指情形，则提交其国籍所属缔约国的主管当局。该案件应当自首次收到导致不符合本协定规定之征税行为的通知之日起三年内提出。
主管当局如认为该项异议有正当理由，且自身无法达成令人满意的解决方案时，应尽力与另一缔约国的主管当局通过相互协商解决该问题，以避免发生不符合本协定规定的征税。任何达成的协议均应予以执行，不受缔约国国内法中有关时限规定的限制。
缔约国的主管当局应尽力通过相互协商解决在解释或适用本协定过程中产生的任何困难或疑义。此外，对于本协定未予规定的事项，双方亦可进行磋商，以消除双重征税。
缔约国的主管当局为达成前两款所述之协议，可以直接相互联系。在认为有利于达成协议的情况下，缔约国主管当局的代表可以举行会晤，以口头交换意见。

第 26 条

原文条文：

Article 26 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 this Agreement insofar as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect 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. 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).

中文条旨： 信息交换义务

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

信息交换

缔约国的主管当局应当相互交换为实施本协定条款或为执行与本协定所涵盖税收相关的缔约国国内法所必需的信息，只要该等税收的征收不违反本协定的规定，尤其是为防止逃避此类税收而进行的信息交换。信息交换不受第1条的限制。任何缔约国收到的信息均应按照该国国内法所规定的保密原则予以对待，仅向与本协定所涵盖税收的征税、征收、执行、起诉或相关上诉裁决有关的人员或机关（包括法院和行政机关）披露。上述人员或机关仅得将该信息用于前述目的，但可在公开法庭审理或司法判决中予以披露。
无论如何，第1款的规定不得被解释为使缔约国承担以下义务：
a) 实施与本国或另一缔约国法律或行政惯例相违背的行政措施；
b) 提供根据本国法律或在正常行政程序下无法获取的信息；
c) 提供可能泄露任何商业、工业、贸易或专业秘密，或披露任何商业流程或信息，而该等信息的披露有悖于公共政策（ordre public）的资料。

第 27 条

原文条文：

Article 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS 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.

中文条旨： 外交使节免税特权

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

外交人员与领事官员

本协定的任何规定均不影响外交人员或领事官员依据国际法一般规则或特殊协定所享有的税务特权。

第 28 条

原文条文：

Article 28 ENTRY INTO FORCE Each of the Contracting States shall notify the other Contracting State the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the thirtieth day after the date of the later of these notifications and shall thereupon have effect in respect of income derived or arising during any taxable year beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force.

中文条旨： 协议生效条款

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

生效

缔约国双方应各自通知对方已完成其国内法所要求的使本协定生效的各项程序。本协定自较晚收到通知的一方发出通知之日起第三十天起生效，并自该日起对在本协定生效之日后的下一个公历年度的1月1日或之后开始的任何纳税年度内取得或产生的所得具有约束力。

第 29 条

原文条文：

Article 29 TERMINATION This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect in respect of income derived or arising on or after the first day of January in the calendar year immediately following that in which the notice of such termination is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. Done at Muscat on the 25th day of March 2002, corresponding to 11/1/1423 AH, in two identical originals, each in the Arabic, Chinese and English languages, all texts being equally authentic. In case of divergency in interpretation of the texts, the English text shall prevail. For the Government of the For the Government of the Sultanate of Oman People's Republic of China PROTOCOL At the signing of the Agreement between the Government of the Sultanate of Oman and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Agreement”), both the Contracting States have agreed upon the following provisions which shall form an integral part of the Agreement:

The term “head office” mentioned in paragraph 1 of Article 4 of the Agreement shall mean the central organization established in a Contracting State under the laws of that State, which is responsible for the management, operations and control over an enterprise of that State.
With respect to paragraph 1 of Article 4 of the Agreement, the State General Reserve Fund of the Sultanate of Oman, which is beneficially owned and controlled by the Sultanate of Oman, shall also be considered resident of the Sultanate of Oman for the purposes of this Agreement.
With respect to profits derived by Gulf Air Company, the provisions of paragraph 1 of Article 8 of the Agreement shall be applied, but only to such part of the profits as corresponds to the share of the Government of the Sultanate of Oman under the Constitutive Contract of the Gulf Air Company.
With respect to Article 15 of the Agreement, the employees who are nationals of a Contracting State and sent by the air transport or shipping enterprises of that State to the other Contracting State shall be taxed on their remuneration only in the first-mentioned Contracting State. With respect to Article 24 of the Agreement, the provisions of this Article shall not be fully implemented by the Sultanate of Oman until the Sultanate of Oman harmonizes the tax rates applicable to enterprises which are carrying on activities in the Sultanate of Oman. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Protocol. Done at Muscat on the 25th day of March 2002, corresponding to 11/1/1423 AH, in two identical originals, each in the Arabic, Chinese and English languages, all texts being equally authentic. In case of divergency in interpretation of the texts, the English text shall prevail. For the Government of the For the Government of the Sultanate of Oman People's Republic of China

中文条旨： 协议终止条件

中文译文（非官方中文译文/机器辅助译文，以原文为准）：

终止
本协定在缔约国之一予以终止之前持续有效。任何缔约国均可通过外交途径，自本协定生效之日起满五年后的任一公历年度结束前至少提前六个月发出终止通知，从而终止本协定。在此情形下，本协定自该终止通知发出之日所属公历年度的次年1月1日起，对在该日期或之后取得或产生的所得不再具有效力。

为证明起见，下列签署人经正式授权，特此签署本协定。

于2002年3月25日（回历1423年1月11日）在马斯喀特订立，一式两份，每份均以阿拉伯文、中文和英文书写，所有文本具有同等效力。如各文本之间存在解释上的分歧，应以英文文本为准。

阿曼苏丹国政府中华人民共和国政府

议定书
在阿曼苏丹国政府与中华人民共和国政府就避免对所得征收双重税及防止逃税所签订的协定（以下简称“本协定”）签署之际，双方缔约国一致同意如下条款，该等条款构成本协定不可分割的一部分：

本协定第4条第1款中所提及的“总机构”，系指根据缔约国法律在该国境内设立的中央管理机构，负责对该国境内企业的管理、运营及控制。
就本协定第4条第1款而言，由阿曼苏丹国享有实质所有权并实际控制的阿曼苏丹国国家储备基金，亦应被视为本协定项下的阿曼苏丹国居民。
关于海湾航空公司所取得的利润，本协定第8条第1款的规定应当适用，但仅限于该利润中属于阿曼苏丹国政府依据海湾航空公司公司章程所享有的份额部分。
就本协定第15条而言，由缔约国国民担任且由该国航空运输或航运企业派遣至另一缔约国工作的雇员，其薪酬仅应在第一缔约国征税。
至于本协定第24条，阿曼苏丹国在尚未统一适用于在其境内开展经营活动的企业之税率之前，不得全面实施该条款的规定。

为证明起见，下列签署人经正式授权，特此签署本议定书。

阿曼苏丹国政府中华人民共和国政府