你的意思是美国人在中国卖房被征了gains tax, 在美国还要再重新被征收一次，那还有什么赚头？

中美税务协议摘录：

ARTICLE 12(Gains)
1. Gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6
and situated in the other Contracting State may be taxed in that other Contracting State.