j1签证在美国需要缴税吗
一般情况下大家关心的是能不能缴税。
如果你问的是能不能免税,请查看US-CHINA tax treaty A20。申请人必须是中国居民(a resident)。 research grant 一般是要缴税的,fellowship可以免税,但当然先收了税再退。ARTICLE 20(Students and Trainees)A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in thatContracting State with respect to:(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;(b) grants or awards from a government, scientific, educational or other tax-exempt organization;and(c) income from personal services performed in that Contracting State in an amount not in excessof 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.The benefits provided under this Article shall extend only for such period of time as is reasonablynecessary to complete the education or training.ARTICLE 4(Residence)1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature.
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