http://www.dbf.state.fl.us/bosp/china.html

INCOME TAX TREATY BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE UNITED STATES
General Effective Date January 1, 1987

Article 20--Students and Trainees

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 Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect t

(a) payments received from abroad for the purpose of his maintenance, education, study, research 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.

This tells everything. You have to live in China immediately before visiting States, and go to States solely for the purpose of education. Since you had F2 before, your solely purpose was not for education.

[此贴子已经被作者于2005-3-22 10:23:41编辑过]