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dingyonghui銅蟲 (小有名氣)
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[求助]
中國公民從第三國(e.g. 香港)去美國J1如何免稅? 已有1人參與
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本人剛從香港PhD畢業(yè),3月底馬上要去美國科羅拉多大學(xué)博士后,關(guān)于J1學(xué)者前三年免稅的問題非常困惑,希望有識之士幫忙解答,不勝感激! 我是拿的中國護照,在香港讀的PhD,香港申請的J1 visa,從香港飛丹佛~ 在網(wǎng)上查了很多資料,大家說法不一,主要有二種說法: 第一,只要拿中國護照就可以三年免稅; 第二,免稅只適用于中國大陸的resident,跟國籍和中國護照無關(guān),只要你去美國之前不是在中國大陸居住,都不可以享受免稅; 基于以上兩種說法,產(chǎn)生的不明問題: (1) 哪種說法是正確的?正確的說法適用于各個洲么?同時適用于聯(lián)邦稅和洲稅? (2) 如果第二種說法正確,我這種情況還有什么可以挽救的方法? 稅好高,好心疼,希望各位大神伸出援助之手,感激感激!!也希望大家的交流給后來人提供幫助。 |

銅蟲 (小有名氣)

鐵桿木蟲 (著名寫手)
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免稅條款跟國籍無關(guān),只跟原居住地有關(guān)。 比如一個中國國籍的公民,去德國留學(xué)3年,然后再去美國做博士后。那么因為他是德國居民,按照協(xié)議, 他只能享受“德-美免稅協(xié)議”而無權(quán)使用“中-美免稅協(xié)議”。 你看一下US-China Tax Treaty,法律條款寫得清清楚楚。 UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION 其中 ARTICLE 20 A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident(注意這里) 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; 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 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. 注意,條款里寫的是“resident”,而不是“citizen”。怕引起歧義,treaty中還特意用了個條款解釋什么叫“resident” ARTICLE 4 (Residence) 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which that individual shall be deemed to be a resident for the purposes of this Agreement. 3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine through consultations the Contracting State of which the company shall be deemed to be a resident for the purposes of this Agreement, and, if they are unable to so determine, the company shall not be considered to be a resident of either Contracting State for purposes of enjoying benefits under this Agreement. 4. Where by reason of the provisions of paragraph 1 a company is a resident of the United States of America, and, under a tax agreement between the People's Republic of China and a third country is also a resident of that third country, the company shall not be considered to be a resident of the United States of America for purposes of enjoying benefits under this Agreement. |
銅蟲 (小有名氣)

銅蟲 (小有名氣)

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