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我是cpa,不是律师。所以以下对于treaty的理解仅供参考。ARTICLE 20 (Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State美, a resident of the other Contracting State中 and who is present in the first- mentioned Contracting State美 solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State美 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美 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. 所以,只要是F1学生身份,都可以享受。不需要像税务的resident定义那样限制年份。 |
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