取决于所谓退休金是安保还是私企的。

https://www.irs.gov/pub/irs-trty/chintech.pdf

私人企业（包括政府雇佣）退休金要在居住国交税，国家退休金在颁发国家交税。

ARTICLE 17 Pensions and Annuities

This article deals with the taxation of private pensions and social security benefits. Pensions in consideration of government employment are covered under Article 18. Paragraph 1 provides that pensions in respect of private employment derived by a resident of a Contracting State （绿卡持有者的居住国）may be taxed only in that State（同上，绿卡持有者的居住国） On the other hand, public payments, such as social security benefits or public welfare payments, paid by a Contracting State may be taxed only in the paying State （付公共安保退休金的国家自己收税）. This provision is excepted from the “saving” clause of paragraph 2 of the Protocol, so the United States will not tax its residents on social security benefits paid to them by the People's Republic of China.

所有跟帖： 

• 谢谢柠檬，国家的，一直不知道哪里填，急 -欧洲田园风- ♀ (0 bytes) () 03/17/2017 postreply 15:08:11

• 国家安保退休金，只在颁发国交税，居住国不征税。 -柠檬椰子汁- ♂ (0 bytes) () 03/17/2017 postreply 17:20:52

• ‘Social Security’ type prongram benefits provided by a foreign g -always55- ♂ (0 bytes) () 03/19/2017 postreply 14:34:59

• government does not pay tax here. -always55- ♂ (0 bytes) () 03/19/2017 postreply 14:36:15

• 这个只是不重复征税，而且无法操作，中国的缴税证明到哪儿出。 -hello2002- ♀ (0 bytes) () 03/17/2017 postreply 15:17:48