NRA的股息按10%还是30%交税

买买缇

看网上不少人说是10%的中美treaty，也确实看到了关于10%的条款article 9（2），但不确定条款的意思：However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 percent of the gross amount of the dividends.

是不是应该按30%的flat rate交税呢？
来自: iPhone客户端