我同意。以前我有看过一篇文章详细讲f1报税的问题,其中提到五年并不是固定的。根据中美协议Article 20:The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training. 五年只是一个estimate,要根据每个人具体情况判断。参考链接http://www.irs.gov/pub/irs-trty/china.pdf