Understand English:

1. Does not Apply

Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.

Above treaty clause means: 

Resident of China (resident of a Contracting State) making money in China, should not be taxed in US (the other Contracting State).
Resident of US (resident of a Contracting State) making money in US, should not be taxed in China (the other Contracting State).

for example, Chinese citizen with green card does not have to pay Chinese tax on their US incomes.

你的問題是：美國居民（resident of US）在中國獲得的收入，是否要在美國繳稅。 你的情況和你引用的條款不適用。

2.  Apply to you, you have to pay US tax, after certain treaty allowances.

3.  Is the same as 1, you lived in China more than 6 months, you claim yourself to be "Resident of China", therefore 1 applies.  Again, your question is about Resident of US, therefore 1/3 doesn't apply, but 2 applies. 

所有跟帖： 

• 看來你的理解是對的，樓主引用了兩個不相幹協議。 -水中撈月- ♂ (87 bytes) () 03/15/2015 postreply 19:03:51

• 法律條文和代數式一樣，不要代錯了變量。 -檸檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:06:15

• 對， 先前沒看清那個是對本國居民而言，而非像綠卡那樣的tax resident. -水中撈月- ♂ (134 bytes) () 03/15/2015 postreply 19:19:04

• 按你的解釋，這個條約是不是有點多此一舉。本國居民在本國賺錢當然不必在別國交稅囉。 -希臘孤客- ♂ (105 bytes) () 03/15/2015 postreply 19:23:41

• 條約針對的是僑民。中國國民當然不用交美國稅，但是中國美僑就要靠這個條約 -檸檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:31:12

• 雙重居民的情況呢？ -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:30:14

• No such thing, legally you have to live at one place or the othe -檸檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 19:31:38

• IRS文件中存在dual resident的概念 -沉石- ♂ (81 bytes) () 03/15/2015 postreply 19:41:18

• A dual resident taxpayer is one who is a resident of both the Un -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:42:03

• Can you read? -檸檬椰子汁- ♂ (314 bytes) () 03/15/2015 postreply 19:57:15