海外华人论坛关于税务问题的讨论有相当比例是和博士后签证类型有关系; 博士后Postdoc对于签证和纳税的影响敏感程度虽管中窥豹仍可见一斑。究竟签证类型和博士后的税后收入有何关系,本文尝试进行彻底分析。国际惯例:本文仅供学习、研究、分享,但并构成法律意见。

博士后的签证类型选择

J1,一般受two year rule限制,签证期满必须回国两年。否则必须在5年之内waiver 并且转成学校或者公司的H1b签证才能继续留在美国.

H1B, 一般是给科研机构、大学或者非盈利组织的工作签证;这和营利性的工商业H1B工作签证是不不相同的。好处是不受配额限制,只要符合条件的博士后接收单位愿意作为sponsor, 随时可以申请。

有些朋友认为拿J1现在容易,但将来博士后毕业就很受限;拿H1现在美国老师会有些为难(而且不一定能成),但将来博士后毕业就宽松。这其实并不完全正确,对于以上两种类型的签证持有者而言,都需要重新申请或者转H1B。但对于博士和博士后而言,如果属于符合条件的特殊领域人才,即便没有雇主支持,也还可以在毕业之前自己为自己申请绿卡。具体信息请务必咨询专业人士

中美税收协定教授、学者条款引用

第十九条教师和研究人员

任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民,主要由于在该缔约国一方的大学、学院、学校或其他公认的教育机构和科研机构从事教学、讲学或研究的目的暂时停留在该缔约国一方,其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。ARTICLE 19 TEACHERS 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.

Technical Explanation of Arti 19 by Treasury Department 中美税收协定19条官方解释

http://tax1on1.org/the-official-interpretation-of-the-sino-us-tax-treaty/
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 longer 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.

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).

博士后的签证类型和美国纳税义务

单纯从税收协定看签证类型并没有任何直接联系,只要是符合条件的教师和研究人员都可以享受中美税收协定19条待遇,因为税收协定本身并没有限定J1或者H1B签证才符合条件。但如需判定具体的美国纳税义务,关键还需从博士后的工作状态、居留时间来判定。如在 ZHENGNAN SHI, Petitioner v. C.I.R.(T.C. Memo. 2014-173)一案中, F转H1B签证的教授可以根据中美税收协定19条享受联邦税免税, 即使已经成为美国居民。如在Tian Zhang v. Wis. Dept. of Rev. (Wisconsin Tax Appeals Commission, No. 97-I-423 (4-8-99))中, 联邦税可以免, 但是Wisconsin州的州税却不可以免, 因为中美税收协定不包含州税在内, 因此Wisconsin州的州税税表中仍然要全额申报收入.

Social and Medicare Tax以及代扣代缴?

不能一概而论,取决于你在美国的居留时间长短以及工作的性质。OPT期间也同样遵循这项原则。

以下代扣代缴表格为Upenn2011年的政策给大家做参考。具体政策以各个学校实施为准。国际惯例:Not responsible的那些,不代表个人一定没有纳税义务。有时候学校不给扣,最终你没有申报,IRS肯定还是要找纳税人的责任。

http://www.med.upenn.edu/bpc/TaxIssues.shtml

As of January, 2011, Penn has made changes to the withholding of income taxes for postdocs. This varies by your visa type and job title, as shown in the table below.

Job Title
Visa
Federal
State
Local
FICA
Postdoctoral Researcher
H1-B
Withheld
Withheld
Withheld
Withheld
Postdoctoral Fellow
J1/F1
14% withheld (or tax treaty)
Withheld
Withheld
Not responsible
Postdoctoral Fellow
J1/F1
14% withheld (or tax treaty)
Withheld
Withheld
Not responsible
NRSA Postdoctoral Fellow
Non-resident
14% withheld (or tax treaty)
Withheld
Withheld
Not responsible
Postdoctoral Researcher
US
Not withheld, but responsible
Withheld
Withheld
Not responsible
Postdoctoral Fellow
US
Not withheld, but responsible
Withheld
Withheld
Not responsible
NRSA Postdoctoral Fellow
US
Not withheld, but responsible
Withheld
Withheld
Not responsible

中国纳税义务 – 法不责众?

绝大多数在美华人身处美国,很少回国,收入也都来自于美国,在美国交税,一般很少再有人过问中国税。由于中国和美国一样是全球收入纳税国家,中国居民应当就自己的全球收入向中国税务局申报重新计算应纳税额,如果在扣减美国已纳税款之后,仍需缴纳中国税,需要在次年的1月30日之前自行向主管税务机关进行年度自行申报。虽然现在中国的国际税收这一领域主要不是针对个人,而且中美个人所得税实际税率相近,很少有人想到中国纳税义务这件事,另外“法不责众”也是大家的心里安慰。今后随着国际纳税监督系统的完善,中国纳税义务绝对有可能会成为相当一部分在美工作的华人的年度大事之一。