美國的教育可是世界上最為領(lǐng)先的。在美國擁有非常多的知名學(xué)校。所以國內(nèi)很多家長都是愿意讓孩子去美國留學(xué)的。在美國有很多中國的留學(xué)生，今天我們就為大家來說說中國留學(xué)生和訪問學(xué)者在美國享受稅務(wù)減免的政策。
第一、教師、教授和高校研究人員3年內(nèi)豁免聯(lián)邦稅
1、官方文件
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.
中國居民來美國的高校和科研機(jī)構(gòu)從事教學(xué)、演講、做研究，3年內(nèi)的這部分收入無需繳納聯(lián)邦收入稅。該文件的中文版本參見這里（當(dāng)然實(shí)際報(bào)稅甚至若需要和 IRS 辯論還得引用英文版本）。
訪問學(xué)者一般是 J-1 身份，也有少數(shù)的 H-1B，如上面這位讀者。關(guān)于在美國有工資收入的博士和博士后如何報(bào)稅，參見這篇文章。
2、“Three years in the aggregate” 如何計(jì)算
既然是“aggregate”，所以無需是連續(xù)的3年，若中途離開美國、回到中國、之后再次回來美國，仍然可以接著計(jì)算。參見 IRS 在這份文件里舉的例子：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。
「年」的計(jì)算是從抵達(dá)美國之日起計(jì)算365天。最接近官方解釋的是IRS 2014 年的一份備忘錄，里面引用了 US-UK Tax Treaty 的先例，并舉了一個(gè)例子，是這樣計(jì)算的：
It is the purpose of [the exemption under Article 18 of the 1945 U.K. treaty] that such exemption shall cease at the end of 2 years from the date of [the individual’s] initial arrival in the United States. Thus, if [the individual] reaches the United States on July 1, 1945, he is exempt with respect to his remuneration earned in the United States up to June 30, 1947.
在這個(gè)例子里，美、英有類似的免稅條款，但是只適用于2年（而不是3年），假設(shè)此人1945年7月1日抵達(dá)美國開始教學(xué)，他的免稅期到1947年6月30日為止。中美條約雖然我沒找到如此翔實(shí)的例子，但該備忘錄既然參循先例，中美條約應(yīng)該也是按照這種計(jì)算方式。
3、留學(xué)完成之后立刻留下來教書也可以算
上面提到的 2014 年備忘錄，是關(guān)于中美 Treaty Article 19 是否適用于在美國留學(xué)之后留下來教學(xué)的人員，其意見認(rèn)為，只要滿足以下4個(gè)條件即可使用 Article 19：
the individual is a resident of China for the year at issue or was a resident of China immediately before visiting the United States as a student or trainee;
the individual is “temporarily present” (notwithstanding the fact that the individual was present in the United States in prior years solely for educational or training purposes) in the United
States for the year at issue for the primary purpose of teaching, giving lectures, or conducting research;
the individual's teaching, lecturing, or research activities take place at a university, college, school, or other accredited educational institution or scientific research institution in the United States; and
the individual has not claimed benefits under Article 19 for more than three years in the aggregate.
只要滿足上述條件（只是臨時(shí)職位、之前沒用過或沒用完 Article 19），即使是留學(xué)畢業(yè)之后立刻留在美國教書，仍然可以使用 Article 19 免稅。若以前已經(jīng)用完了 Article 19 的36個(gè)月免稅條款，今后就不能再用了；比如說：你 2000/07/01-2003/06/30 用 Article 19 享受了3年的免稅期，回中國工作了幾年，2006年再次來美國從事科研教學(xué)工作，就不能再享受3年的免稅了。
第二、留學(xué)生和培訓(xùn)生有5,000美元免稅額度
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:
1.payments received from abroad for the purpose of his maintenance, education, study, research or training;
2.grants or awards from a government, scientific, educational or other tax-exempt organization; and
3.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.
中國居民來美國學(xué)習(xí)或接受培訓(xùn)，學(xué)費(fèi)、獎(jiǎng)學(xué)金等收入無需交稅；其他個(gè)人收入享有5,000美元的免稅額度。這里的 taxable year 是指 calendar year，而不是365天。留學(xué)生一般是 F-1 或 M-1 簽證。
第三、轉(zhuǎn)換身份有可能無法享受豁免
本站一位作者親身經(jīng)驗(yàn)：以F-2身份入境美國，后來轉(zhuǎn)成F-1讀書，結(jié)果學(xué)校認(rèn)為她不符合 Article 20 的要求，因?yàn)樵谵D(zhuǎn)換身份前她已經(jīng)在美國居住，不是中國居民，不符合「was a resident of China immediately before visiting」，用學(xué)校提供的軟件報(bào)稅時(shí)這一項(xiàng) treaty 就是過不去。
這種理解我不是很能接受，因?yàn)閺淖置嬉馑忌蟻碚f「was a resident of China immediately before visiting the U.S.」就是說「來美國之前是中國居民」，并不是「你在得到本次 Legal Status 之前是中國居民」。
讀者如果有類似的轉(zhuǎn)換身份經(jīng)歷，并且報(bào)稅的時(shí)候也遇到過 treaty 的問題，歡迎補(bǔ)充 -- 證實(shí)或證偽均可。
以上文章內(nèi)容從三個(gè)方面為大家介紹了一下中國留學(xué)生和訪問學(xué)者在美國享受稅務(wù)減免的政策。如果你身邊有人去美國留學(xué)的話，對于這些減免政策也一定要提前來了解一下。
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