你的意思是美國人在中國賣房被征了gains tax, 在美國還要再重新被征收一次，那還有什麽賺頭？

中美稅務協議摘錄：

ARTICLE 12(Gains)
1. Gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6
and situated in the other Contracting State may be taxed in that other Contracting State.