B1/B2 签证在美国的个人劳务所得无需缴税

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有读者问

日前我以艺术家身份持B1/B2签证到美国一间大学参加艺术交流活动,在美共停留五天,按照事前约定,校方会支付我一笔酬劳(当中包括差旅报销款项)。

回国后校方给我邮件,让我进这所大学的一个报税网站登记填表,以确定我是否需要这笔酬劳缴税,我理解这就是报税。但可能因为网络原因,我一直无法登陆这个报税网站,后来我发现校方已经直接将酬劳全额汇到我的国内银行帐号上。

这事有些奇怪,我想请问现在的情况,我是否可以理解为校方确定我不需要报税吗? 还是应该继续主动报税呢?

若这位读者该年度在美国停留不超过183天,上述收入无需向美国缴税 -- 而应该向中国政府报税。依据是中美税务协定第13条:

第十三条 独立个人劳务

一、缔约国一方居民的个人由于专业性劳务或者其他独立性 活动取得的所得,应仅在该缔约国征税,除非该居民在缔约国另 一方为从事上述活动的目的设有经常使用的固定基地,或者在该 缔约国另一方有关历年中连续或累计停留超过 183 天。如果该居民拥有上述固定基地或在该缔约国另一方连续或累计停留上述 日期,其所得可以在该缔约国另一方征税,但仅限归属于该固定 16 基地的所得,或者在该缔约国另一方上述连续或累计期间取得的所得。

二、「专业性劳务」一语特别包括独立的科学、文学、艺术、 教育或教学活动,以及医师、律师、工程师、建筑师、牙医师和 会计师的独立活动。

英文版在此

ARTICLE 13 (Independent Personal Services)

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days in the calendar year concerned. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State, but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods.

2. The term “professional services” includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

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Derek Yang 生于湘西农村,毕业于北京大学,曾在广东省中山电视台、北京盛唐传扬公关公司、迪思传媒集团工作,2012 年底移居美国首都华盛顿特区,在 Arlington 生子、Falls Church 买房。了解更多,请参见:戴睿可美国日记美国攻略(ZAQ.US)、眼界计划

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