“ It is agreed that if an individual to whom Article 19 applies is present in the host state for the primary purpose of teaching, giving lectures, or conducting research for more than three years following the entry date, then the host state may begin to tax the individual's remuneration for teaching, giving lectures or conducting research starting with the first day of the fourth year. ”

“ The competent authorities of the United States and the People's Republic of China hereby enter into the following agreement (the "Agreement") regarding the application of Article 19 (Professors and Teachers) of the Agreement Between the Government of the United States of America and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and accompanying Protocol, signed at Beijing on April 30, 1984, as amended by the Protocol signed at Beijing on May 10, 1986 (the "Treaty") . ”