回複：US-china treatry規定期(前三年）的收入免稅,包括銀行裏的利息嗎？

http://www.irs.gov/pub/irs-trty/china.pdf

ARTICLE 10

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that
other Contracting State

ARTICLE 20
(Students and Trainees)

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 that
Contracting 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 excess
of 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 reasonably
necessary to complete the education or training.
ARTICLE 21
(Other Income)
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles
of this Agreement shall be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to income other than that from real property as defined in
paragraph 2 of Article 6 if the recipient of such income, being a resident of a Contracting State, carries on business
in the other Contracting State through a permanent establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base situated therein, and the right or property in
respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or 13, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not
dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in
that other Contracting State.