取決於所謂退休金是安保還是私企的。

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.

所有跟帖： 

• 謝謝檸檬，國家的，一直不知道哪裏填，急 -歐洲田園風- ♀ (0 bytes) () 03/17/2017 postreply 15:08:11

• 國家安保退休金，隻在頒發國交稅，居住國不征稅。 -檸檬椰子汁- ♂ (0 bytes) () 03/17/2017 postreply 17:20:52

• ‘Social Security’ type prongram benefits provided by a foreign g -always55- ♂ (0 bytes) () 03/19/2017 postreply 14:34:59

• government does not pay tax here. -always55- ♂ (0 bytes) () 03/19/2017 postreply 14:36:15

• 這個隻是不重複征稅，而且無法操作，中國的繳稅證明到哪兒出。 -hello2002- ♀ (0 bytes) () 03/17/2017 postreply 15:17:48