中美税收协定条款个人所得税减免税条款概览

Code *note1 Category of Personal Services | Purpose *note22 Max. Presence in U.S. Required Employer or Payer Max. Amount of Compensation Treaty Article Citation
15 Scholarship or fellowship grant *note15 No specific limit Any U.S. or foreign resident *note5 No limit 20(b)
16 Independent personal services *note7 183 days Any contractor No limit 13
17 Dependent personal services *note8,17 183 days Any foreign contractor No limit 14
42 Public entertainment *note29 Only applies to specific activity under cultural exchange program 16
18 Teaching *note4 3 years U.S. educational or research institute No limit 19
19 Studying and Training
Remittances or allowances No specific limit Any foreign resident No limit 20(a)
Compensation during training or while gaining
experience
No specific limit Any U.S. or foreign resident $5000 per annum 20(c)

Note:
*note1 Refers to income code numbers under which the income is reported on Forms 1042-S. Personal services must be performed by a nonresident alien individual who is a resident of the specified treaty country.
此处的代码即是1042-S表格中的收入代码。个人劳务必须由非居民外国个人提供,并且该非居民须为某一特定税收协定国家的居民;此处为中国居民。关于非居民和居民的介绍,请参考美国税1on1其他文章介绍。

*note22 Withholding may be required if the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Athletes and entertainers may be able to enter into a certain withholding agreement with the IRS for reduced withholding provided certain requirements are met.
如满足税收协定优惠条款的因素直至税收年度结束之前尚未确定,代扣代缴仍然可能发生。运动员和艺术家如果满足减免预提税率的情况,可以就该代扣代缴和IRS达成协议。

*note15 Does not apply to payments from the National Institutes of Health under its Visiting Associate Program and Visiting Scientist Program.
不适用National Institutes of Health针对访问Associate和访问Scientist项目的支付支付。

*note5 Grant must be from a nonprofit organization. In many cases, the exemption also applies to amounts from either the U.S. or foreign government.
科研经费或者奖金必须由非营利机构支付。大多数情况下,免予征税还适用于中国或者外国政府支付的金额。

*note7 Exemption does not apply to the extent income is attributable to the recipient’s fixed U.S. base.
免予征税不适用于收入可归因于接受方的固定美国基地。

*note8 Does not apply to fees paid to a director of a U.S. corporation.
不适用支付给美国公司董事的费用。

*note17 The exemption does not apply if the employee’s compensation is borne by a permanent establishment (or in some cases a fixed base) that the employer has in the United States.
当雇员的劳务报酬由雇主在美国的常设机构(或者固定基地)时,不适用该条。

*note29 The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.
免予征税仅适用于中美文化交流项目。

*note4 Does not apply to compensation for research work primarily for private benefit.
不适用于主要用于私人利益的研究工作。

中美税收协定学生学者条款简介 by Pub. 4011 [p12, Rev. 2012]

China Treaty
Article 19, 20(c)
Almost all U.S. tax treaties are limited to a specific number of years and may not be available for residents for tax purposes.

The U.S. treaty with China provides that a scholar is exempt from tax on earned income for 3 years. After 2 years, a scholar will become a resident alien for tax purposes but is still entitled to 1 more year of tax benefits under the treaty. The treaty also provides that students have an exemption of up to $5,000 per year for income earned while they are studying or training. In most cases, the student will become a resident for federal tax purposes in their sixth calendar year. Students from China can continue to claim the treaty benefits on their
resident alien tax return (if they still meet the definition of a student).