b****w
发帖数: 692 | 1 看到Article 19大意说中国的researcher和teacher不是可以免税三年。但是翻了一些
老贴，有些争议，有些人说试过可以，有些人说之前不能在美国读书而是必须返回中国并居住满了
一年。不知版上大家有没有用过这个条款，或者知道比较authoritative的答案，或者知道如何得
到authoritative的答案。多谢大家。
附原文如下：
www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State
was, a resident of the other Contracting
State and is temporarily present in the first-mentioned Contracting
State
for the primary purpose of teaching, giving
lectures or conducting research at a university, college, school or
other
accredited educational institution or scientific
research institution in the first mentioned Contracting State shall be
exempt from tax in the first mentioned
Contracting State for a period not exceeding three years in the
aggregate
in respect of remuneration for such
teaching, lectures or research. |
b*****t
发帖数: 1700 | 2 回国呆满1年才能用中美的treaty
【在 b****w 的大作中提到】
: 看到Article 19大意说中国的researcher和teacher不是可以免税三年。但是翻了一些
: 老贴，有些争议，有些人说试过可以，有些人说之前不能在美国读书而是必须返回中国并居住满了
: 一年。不知版上大家有没有用过这个条款，或者知道比较authoritative的答案，或者知道如何得
: 到authoritative的答案。多谢大家。
: 附原文如下：
: www.irs.gov/pub/irs-trty/china.pdf
: ARTICLE 19
: (Teachers, Professors and Researchers)
: An individual who is, or immediately before visiting a Contracting State
: was, a resident of the other Contracting
|
b****w
发帖数: 692 | 3 我确实也看到了这种说法，但不知是不是可靠，请问你是从哪里了解到的呢？谢谢！
【在 b*****t 的大作中提到】
: 回国呆满1年才能用中美的treaty
|
w****e
发帖数: 776 | 4 co-ask
这里的resident definition 没有具体到说要回国待满一年才行阿
难道是maintain resident status for tax purpose in China 需要待满一年？??
【在 b*****t 的大作中提到】
: 回国呆满1年才能用中美的treaty
|
s***l
发帖数: 2769 | 5 留学生毕业直接做教授须回国一年。
国内直接过来教书可直接用这个credit。 |
b*****t
发帖数: 1700 | 6 IRS对你可以用哪个国家treaty的基本定义就是你在到美国前的一年是哪个国家税务意
义上的resident（在那个国家居住了超过365天）
比如你在来美前在德国留学了2年，你就适用于德美间的treaty而不是中美间的treaty
【在 b****w 的大作中提到】
: 我确实也看到了这种说法，但不知是不是可靠，请问你是从哪里了解到的呢？谢谢！
|
b*****t
发帖数: 1700 | 7 yes
【在 w****e 的大作中提到】
: co-ask
: 这里的resident definition 没有具体到说要回国待满一年才行阿
: 难道是maintain resident status for tax purpose in China 需要待满一年？??
|
b****w
发帖数: 692 | 8 可是在visiting美国（开始读书）前，确实是在中国的啊？还是说必须是这个以
research为目的的
visit前？我觉得字面上看不出来啊，IRS的定义在哪能看到呢？
谢谢
treaty
【在 b*****t 的大作中提到】
: IRS对你可以用哪个国家treaty的基本定义就是你在到美国前的一年是哪个国家税务意
: 义上的resident（在那个国家居住了超过365天）
: 比如你在来美前在德国留学了2年，你就适用于德美间的treaty而不是中美间的treaty
|
S****Y
发帖数: 4634 | 9 IRS有专门举例子说过。要看自己去找
【在 b****w 的大作中提到】
: 可是在visiting美国（开始读书）前，确实是在中国的啊？还是说必须是这个以
: research为目的的
: visit前？我觉得字面上看不出来啊，IRS的定义在哪能看到呢？
: 谢谢
:
: treaty
|
g******s
发帖数: 3056 | 10 不需要回国。 不知到的不要乱说。
我们都适用。德州奥司丁国际办公室网站以前有专门讲这个事情的。
你的税表要多填一个什么东西。
多年以前我用过。 |
|
|
b*****t
发帖数: 1700 | 11 呵呵，用过不代表对
【在 g******s 的大作中提到】
: 不需要回国。 不知到的不要乱说。
: 我们都适用。德州奥司丁国际办公室网站以前有专门讲这个事情的。
: 你的税表要多填一个什么东西。
: 多年以前我用过。
|
l*f
发帖数: 26 | 12 How about Chinese citizen who is a resident alien?
【在 g******s 的大作中提到】
: 不需要回国。 不知到的不要乱说。
: 我们都适用。德州奥司丁国际办公室网站以前有专门讲这个事情的。
: 你的税表要多填一个什么东西。
: 多年以前我用过。
|
k******e
发帖数: 720 | 13 比如OPT其间的老师,可以用这个treaty么?? |
b****w
发帖数: 692 | 14 我找到一个technical explanation, 不过还是没有提到这个。把链接和原文贴在下面
。这个文档和tax treaty doc是我在irs网站上找到china treaty documents的全部。
请指点一下，我还应该怎么找呢？多谢多谢
（我昨天给IRS发信问了，如有回音会贴在这里）
www.irs.gov/pub/irs-trty/chintech.pdf
ARTICLE 19
Teachers, Professors and Researchers
This article provides that a resident of a Contracting State who goes to the
other Contracting State for the primary purpose of teaching, lecturing, or
conducting research at an accredited educational institution or scientific
research institution in that other State will be exempt from tax in that
other State on the remuneration for such activities for a period of up to
three years in the aggregate. Thus, for example, a resident of China who
visits the United States to conduct research at the National Institute of
Health (NIH) for two years, 1986 and 1987, returns to China for a year, and
then comes back for another year of research at NIH in 1989 would be exempt
from tax on his NIH remuneration for each of the three years. However, if he
stayed at NIH in 1990 or returned at a later time the exemption would no
onger be available. The exemption provided in this article is not available
if the research is not undertaken in the public interest, but for the
private gain of a specific person or persons.
This article is excepted from the "saving clause" of paragraph 2 of the
Protocol, so its benefits are available to persons who otherwise qualify
even if they become U.S. residents.
【在 S****Y 的大作中提到】
: IRS有专门举例子说过。要看自己去找
|
b*****t
发帖数: 1700 | 15 no
你还是F1学生身份
【在 k******e 的大作中提到】
: 比如OPT其间的老师,可以用这个treaty么??
|
b*****t
发帖数: 1700 | 16 当然是指以research为目的的visit前。。
【在 b****w 的大作中提到】
: 可是在visiting美国（开始读书）前，确实是在中国的啊？还是说必须是这个以
: research为目的的
: visit前？我觉得字面上看不出来啊，IRS的定义在哪能看到呢？
: 谢谢
:
: treaty
|
k******e
发帖数: 720 | 17 可这个treaty病没有说F1不行啊
而且我来美国前确实在国内是老师，这样符合treaty吧：）
【在 b*****t 的大作中提到】
: no
: 你还是F1学生身份
|
b*****t
发帖数: 1700 | 18 F1是学生签证
你如果来美的目的是做Teachers/Professors/Researchers
就不会给你发F1签证
和你来美国前的身份没有关系
【在 k******e 的大作中提到】
: 可这个treaty病没有说F1不行啊
: 而且我来美国前确实在国内是老师，这样符合treaty吧：）
|
b****w
发帖数: 692 | 19 IRS 回信了，但是跟没说一样....
The Answer To Your Question Is:
Thank you for your recent inquiry concerning the U.S. China Income Tax
Treaty as it relates to teachers. I apologize for the delay in our response
to your question.
An individual who is a resident of the People's Republic of China and who is
temporarily in the United States primarily to teach, lecture, or conduct
research at a university or other accredited educational institution or
scientific research institution is exempt from U.S. income tax on income for
the teaching, lecturing, or research for a total of not more than 3 years.
This exemption does not apply to income from research carried on mainly for
the private benefit of any person rather than in the public interest. In
addition to Article 19 of the U.S. China Income Tax Treaty, the language
listed above is found on page 16 of the Publication 901, U.S. Tax Treaties.
Based on the information you have provided, we have attempted to answer your
question; but you should be aware that our response does not constitute an
official ruling by the Internal Revenue Service (IRS), and it should not be
used as such.
If when you file your return you are denied treaty benefits, you can request
assistance from the U.S. competent authority (See the instructions in
Revenue Procedure 2006-54) if you think that the actions of the United
States, a treaty country, or both, cause or will cause a tax situation not
intended by the treaty between the two countries. It is important that you
make your request for competent authority consideration as soon as you have
been denied treaty benefits or the actions of both the United States and the
foreign country have resulted in double taxation or will result in taxation
not intended by the treaty. Except where otherwise provided in an
applicable treaty, taxpayers have discretion over the time for filing a
request; however, delays in filing may preclude effective relief. In
addition to a timely request for assistance, you should take the following
measures to protect your right to the review of your case by the competent
authorities. File a timely protective claim for credit or refund of U.S.
taxes in accordance with Section 9 of Revenue Procedure 2006-54. Take
appropriate action under the procedures of the foreign country to avoid the
lapse or termination of your right of appeal under the foreign country's
income tax law.
If you have additional questions on this or other topics please call toll
free 1-800-829-1040 in the U.S.; Monday through Friday 6:00 a.m. until 10:00
p.m. your local time, or when calling from outside the U.S. you may call
our International Tax Law line at 267-941-1000 Monday through Friday 6:00 am
until 11:00 pm Eastern Time. This is not a toll free number. Thank you
for using this service.
国并居住满了
者知道如何得
【在 b****w 的大作中提到】
: 看到Article 19大意说中国的researcher和teacher不是可以免税三年。但是翻了一些
: 老贴，有些争议，有些人说试过可以，有些人说之前不能在美国读书而是必须返回中国并居住满了
: 一年。不知版上大家有没有用过这个条款，或者知道比较authoritative的答案，或者知道如何得
: 到authoritative的答案。多谢大家。
: 附原文如下：
: www.irs.gov/pub/irs-trty/china.pdf
: ARTICLE 19
: (Teachers, Professors and Researchers)
: An individual who is, or immediately before visiting a Contracting State
: was, a resident of the other Contracting
|
n*****s
发帖数: 58 | 20 俺觉得19可以用，只要是来美前是中国的resident就可以，treaty里没有说要回国一年
，也没有规定享受treaty要什么身份，只要工作性质满足要求就可以了。 |
|
|
i**********9
发帖数: 158 | |
S****Y
发帖数: 4634 | 22 可惜IRS不这么认为
【在 n*****s 的大作中提到】
: 俺觉得19可以用，只要是来美前是中国的resident就可以，treaty里没有说要回国一年
: ，也没有规定享受treaty要什么身份，只要工作性质满足要求就可以了。
|
n*****s
发帖数: 58 | 23 irs也没几个懂的。
【在 S****Y 的大作中提到】
: 可惜IRS不这么认为
|
v****0
发帖数: 480 | 24 re
【在 i**********9 的大作中提到】
: huaren 上有个人被audit了，用的就是这个article19
: http://www.huaren.us/dispbbs.asp?BoardID=331&ID=921389&skin=0
|
