没有treaty是flat rate 30%，但中美有treaty。
Article 14, paragraph 1: 你在美国雇主处获得的收入在美国缴税。
- Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.
Article 17, paragraph 1: 退休金是在美国雇主获得的也在只在美国缴税。
- Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.