五、中美两国避免双重征税的协定中有关留学人员免税的条款：

　　ARTICLE 19 An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarilypr esent in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research insti tution in the first-mentioned Contracting State shall be exempt from tax in

　　the first-mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research. ARTICLE 20 A student, business apprentice or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Constracting State solely for the purpose of his education, training or obtaining special tech

　　nical experience shall be exempt from tax in that Contracting State with respect to:

　　(a) payments received from abroad for the purpose of his maintenance, education, study, esearch or training;

　　(b) grants or awards from a government, scientific, educational or other tax -exempt organization; and

　　(c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year. The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.

　　在美的中国留学人员有关免税问题如需要详尽资料，请与美国联邦税务部门(Internal Revenue　Service)联系查询，电话号码为：1-800-424-3676或1-800-424-1040，据了解，其 Publication901，和Publication519为此类免税问题的解释性文件。在华美国留学人员有关免税问题，请与中国国税部门联系。