缔约国一方

经济政策是应随着经济环境和经济需求进行完善和变化的，中国加入WTO后，WTO的有关条款要求作为缔约国一方的中国坚持和完善出口退税政策。

The economic policy should perfect and transform along with economic environment and economic request . After China join the WTO , the WTO relevant item requests China as one of signatory state to persist and perfect tax rebate for exports policy .

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。

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 .

仅由于来源于缔约国一方的所得而在该国负有纳税义务的人，不是本协定缔约国一方的。

A person is not a resident of a Contracting State for the purpose of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State .

但是，如果这种收益不是发生于缔约国另一方，应仅在转让者为居民的缔约国征税。

However , such gains do not arise in the other Contracting State they shall be taxable only in the Contracting State of which the alienator is a resident .

必须有权并经常为缔约国另一方企业从事营业性质的活动。

Second , it must have right to do some activities with nature of business for the other enterprise of the contracting party .

该项报酬不是由雇主设在该缔约国另一方的常设机构所负担。

However , such pension may be taxable in the other Contracting State if the individual is a resident of , and a national of , that other State .