ARTICLE 12(Gains)
1. Gains derived by a resident of a Contracting State 美国 from the alienation of real property referred to in Article 6
and situated in the other Contracting State 中国 may be taxed in that other Contracting State 中国.
就是说,美国绿卡人士在中国卖房,中国可以收增值税。这个条款没有说美国要不要收。
但是,tax treaty saving clause allows US to tax the gain. see http://bbs.wenxuecity.com/law/173436.html?
你自己去看,我懒了。