博后选择J1还是H1B签证

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高丢丢
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大家好,我现在拿到offer要去科罗拉多州读博后,那边让选择办理J1还是H1B签证,根据下面的中美协议,从中国拿到签证的研究人员前三年可以免税。但是现在听到最多的就是J1可以免税,H1B不免税,不知道可不可以交完税在申请退税。希望有人可以帮忙提提建议。
ARTICLE 19 (Teachers, Professors and Researchers) in UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION,an individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research
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