Understand English:

1. Does not Apply

Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.

Above treaty clause means: 

Resident of China (resident of a Contracting State) making money in China, should not be taxed in US (the other Contracting State).
Resident of US (resident of a Contracting State) making money in US, should not be taxed in China (the other Contracting State).

for example, Chinese citizen with green card does not have to pay Chinese tax on their US incomes.

你的问题是：美国居民（resident of US）在中国获得的收入，是否要在美国缴税。 你的情况和你引用的条款不适用。

2.  Apply to you, you have to pay US tax, after certain treaty allowances.

3.  Is the same as 1, you lived in China more than 6 months, you claim yourself to be "Resident of China", therefore 1 applies.  Again, your question is about Resident of US, therefore 1/3 doesn't apply, but 2 applies. 

所有跟帖： 

• 看来你的理解是对的，楼主引用了两个不相干协议。 -水中捞月- ♂ (87 bytes) () 03/15/2015 postreply 19:03:51

• 法律条文和代数式一样，不要代错了变量。 -柠檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:06:15

• 对， 先前没看清那个是对本国居民而言，而非像绿卡那样的tax resident. -水中捞月- ♂ (134 bytes) () 03/15/2015 postreply 19:19:04

• 按你的解释，这个条约是不是有点多此一举。本国居民在本国赚钱当然不必在别国交税啰。 -希腊孤客- ♂ (105 bytes) () 03/15/2015 postreply 19:23:41

• 条约针对的是侨民。中国国民当然不用交美国税，但是中国美侨就要靠这个条约 -柠檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:31:12

• 双重居民的情况呢？ -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:30:14

• No such thing, legally you have to live at one place or the othe -柠檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:31:38

• IRS文件中存在dual resident的概念 -沉石- ♂ (81 bytes) () 03/15/2015 postreply 19:41:18

• A dual resident taxpayer is one who is a resident of both the Un -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:42:03

• Can you read? -柠檬椰子汁- ♂ (314 bytes) () 03/15/2015 postreply 19:57:15