名称: GoBlue
作者: GoBlue
域名: blog.mitbbs.com/GoBlue
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档案日期:20061201000000 ~ 20070101000000

2006-12-13 03:02:01

主题: 国际大学创新力客观评价_crop_Page_11

2006-12-13 02:53:34

主题: 国际大学创新力客观评价_crop_Page_10

2006-12-13 02:53:14

主题: 国际大学创新力客观评价_crop_Page_09

2006-12-13 02:52:55

主题: 国际大学创新力客观评价_crop_Page_08

2006-12-13 02:51:49

主题: 国际大学创新力客观评价_crop_Page_07

2006-12-13 02:50:50

主题: 国际大学创新力客观评价_crop_Page_06

2006-12-13 02:50:31

主题: 国际大学创新力客观评价_crop_Page_05

2006-12-13 02:50:11

主题: 国际大学创新力客观评价_crop_Page_04

2006-12-13 02:48:07

主题: 国际大学创新力客观评价_crop_Page_03

2006-12-13 02:47:46

主题: 国际大学创新力客观评价_crop_Page_02

2006-12-13 02:46:54

主题: 国际大学创新力客观评价_crop_Page_01

2006-12-05 01:04:27

主题: 填税表有关的tax-treaty
每年12份的时候,一般要提交给学校下一年度的8233表。这个表的作用是在每年开始发的5000工资,或者所有的fellowship,避免被预先扣去联邦税。如果没填,校方就先把税代扣下来。然后等到下一年度,在填税表的时候,你可以根据tax-treaty填表再要回来。这个tax-treaty跟学校没有任何关系,而是中美间的tax treaty规定的,只要是F-1学生都可以享受的benefits,而且没有所谓的“五年”限制。如果是fellowhship,根据tax-treaty,一分钱不需要交联 邦税。

在填税表的时候,最重要的两个参考文件是publication 519和publication 901,这里对 tax-treaty有具体的规定和解释。我把其中最重要的3个地方摘过来:一个是5000美元的规定,一个是China-US income tax treaty 表,和 有关学生的article 20的内容。

在www.irs.gov上面的pub 519里面有具体内容,可以看看。


People's Republic of China

I was a resident of the People's Republic of China on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.

I am present in the United States solely for the purpose of my education or training.

I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and the People's Republic of China in an amount not in excess of $5,000 for any tax year.

I arrived in the United States on [insert the date of your last arrival in the United States before beginning study or training]. I am claiming this exemption only for such period of time as is reasonably necessary to complete the education or training.

Publication 901 (Rev. May 2004)
Income Tax Treaties
page 36:

不清楚请另开窗口,或者下载看 http://www37.websamba.com/agostic/photos/page36.jpg

注意15类的是fellowship,其tax-treaty为20(b),19类的20(c)(见下面 article 20的b and c)就是通常的TA,RA奖学金。而scholarship是那些不需要服务的奖励,比如因为某文章得奖,或者会议得奖等等。

China-US Tax-treay:

Article 20--------------------------------Students and Trainees

(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 purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax -exempt organization;
(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 Chinese yuan for any taxable year.

The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.

2006-12-05 00:35:13

主题: China-US Income Tax Treaties
from page 36: http://www.irs.gov/pub/irs-pdf/p901.pdf

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