当前在线人数10514
关于Treaty的理解 - 未名空间精华区
首页 - 版面精华区 - 海外生活精华区 - 交税与退税版精华区 - 精华区文章阅读 首页
未名交友
[更多]
[更多]
关于Treaty的理解

发信人: lacido (Student of Three Excellencies), 信区: TAX
标  题: 关于Treaty的理解
发信站: The unknown SPACE (Fri Feb  7 16:25:13 2003), 站内信件

该treaty针对学生的条款的通俗解释在 pub 901 page 17.

一般来说,
根据这个Treaty 的article 20(b),学生从免税机构得到的grants or awards (即学生
不需要付出劳务可以得到的奖学金等),不论所得金额大小,不必缴纳federal income
tax.

article 20(c) 针对学生的劳务所得,规定学生每年劳务所得收入有不超过$5,000的部
分可以免federal income tax。根据有关移民法规,这里合法的劳务所得,通常只能是
来自需付出劳务获得的奖学金,或者CPT, OPT过程中的收入。

通常只要学生保持valid F-1 status,就能持续获得这个条款的好处。

需要指出的是,这个协议1984年草案里第二段(paragraph 2 of 04-30-1984 protocol
)规定,一般规则:这个协议不适用于US citizen 和resident;  同时规定, article
20 不受这条一般规则的限制。
所以,如果某学生根据substantial presence test, 满足了resident alien for tax
purposes的要求, 该学生仍可以享受此条款好处.

很明显, 如果taxpayer已不再处于student or trainee期间, 该taxpayer在非studen
t or trainee期间的收入不适用这一条款。

至于通常如何在填报联邦税表时填写这些相关项目,Tax版精华区已有详细范例。 值得
注意的是,各州不一定认可这些免税额,如 Alabama, Arkansas, California, Connec
ticut, Hawaii, Kansas, Kentucky, Maryland, Mississippi, New Jersey, North Da
kota, Pennsylvania目前就不允许 treaty exemptions.

附:
Treaty 原文及解释可以在以下网址下载
http://www.irs.gov/pub/irs-trty/china.pdf
http://www.irs.gov/pub/irs-trty/chintech.pdf

有兴趣做tax research的,可参考 IRC. Sec.61, Sec.871, Sec. 7701及相关regs.

ARTICLE 20
(Students and Trainees)

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 Contracting State solely for the purp
ose of his education, training or obtaining special technical experience sha
ll be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, educat
ion, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization; and
(c) income from personal services performed in that Contracting State in an
amount not in excess of 5,000 United States dollars or its equivalent in Chi
nese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period o
f time as is reasonably necessary to complete the education or training.

--
※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 24.195.]

[返回]
赞助链接
南京航空航天大学
浙江大学
未名交友
将您的链接放在这儿
 

Site Map - Contact Us - Terms and Conditions - Privacy Policy

版权所有,未名空间(mitbbs.com),since 1996