https://www.irs.gov/pub/irs-trty/chintech.pdf
私人企業（包括政府雇傭）退休金要在居住國交稅，國家退休金在頒發國家交稅。
ARTICLE 17 Pensions and Annuities
This article deals with the taxation of private pensions and social security benefits. Pensions in consideration of government employment are covered under Article 18. Paragraph 1 provides that pensions in respect of private employment derived by a resident of a Contracting State （綠卡持有者的居住國）may be taxed only in that State（同上，綠卡持有者的居住國） On the other hand, public payments, such as social security benefits or public welfare payments, paid by a Contracting State may be taxed only in the paying State （付公共安保退休金的國家自己收稅）. This provision is excepted from the “saving” clause of paragraph 2 of the Protocol, so the United States will not tax its residents on social security benefits paid to them by the People's Republic of China.
