http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
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.
在控诉人家种族歧视前，要看看人家是否有道理。中国学者到美国讲学进修的收入，不付美国税。你们都已经有绿卡了，已经不符合“temporarily present"的条件，因为绿卡是“permanent residency".
ARTICLE 19
(Teachers, Professors and Researchers)
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.
在控诉人家种族歧视前，要看看人家是否有道理。中国学者到美国讲学进修的收入，不付美国税。你们都已经有绿卡了，已经不符合“temporarily present"的条件，因为绿卡是“permanent residency".
