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回復 #1 fenjoy 的帖子
第一次報稅最好請專業人員, 而且費用亦可抵稅. 美中之間有稅收協議, 其中有些相互減免條款, 綠卡持有人大概不在受益者之列, 如果能用英語有效閱讀的話, 不妨在國稅局網站試試, 能學到不少東西, 下列為有關條款(Publication 901, IRS)
China, People's Republic of
Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States (except as athletes or public entertainers) is exempt from U.S. income tax if the residents:
Are present in the United States for no more than 183 days in the calendar year, and
Do not have a fixed base regularly available in the United States for performing the services.
If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base.
Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States (except as athletes or public entertainers) is exempt from U.S. tax if:
The residents are present in the United States for no more than 183 days in the calendar year,
The pay is paid by or for an employer who is not a U.S. resident, and
The pay is not borne by a permanent establishment or fixed base that the employer has in the United States.
These exemptions do not apply to directors' fees for service on the board of directors of a U.S. corporation.
These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U.S. and Chinese governments
[ 本帖最後由 Unknown 於 2007-1-26 09:18 編輯 ] |
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