ARTICLE 12(Gains)
1. Gains derived by a resident of a Contracting State 美國 from the alienation of real property referred to in Article 6
and situated in the other Contracting State 中國 may be taxed in that other Contracting State 中國.
就是說,美國綠卡人士在中國賣房,中國可以收增值稅。這個條款沒有說美國要不要收。
但是,tax treaty saving clause allows US to tax the gain. see http://bbs.wenxuecity.com/law/173436.html?
你自己去看,我懶了。