{"id":15827,"date":"2025-02-02T23:55:30","date_gmt":"2025-02-02T23:55:30","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15827"},"modified":"2025-02-03T00:00:59","modified_gmt":"2025-02-03T00:00:59","slug":"%e5%a4%96%e5%9b%bd%e5%a4%96%e5%9b%bd%e5%a7%94%e6%89%98%e4%ba%ba%e4%bf%a1%e6%89%98%ef%bc%9a%e5%af%b9%e5%a7%94%e6%89%98%e4%ba%ba%e5%8f%8a%e5%8f%97%e7%9b%8a%e4%ba%ba%e7%9a%84%e7%a8%8e%e5%8a%a1%e5%bd%b1","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/%e5%a4%96%e5%9b%bd%e5%a4%96%e5%9b%bd%e5%a7%94%e6%89%98%e4%ba%ba%e4%bf%a1%e6%89%98%ef%bc%9a%e5%af%b9%e5%a7%94%e6%89%98%e4%ba%ba%e5%8f%8a%e5%8f%97%e7%9b%8a%e4%ba%ba%e7%9a%84%e7%a8%8e%e5%8a%a1%e5%bd%b1\/","title":{"rendered":"\u5916\u56fd\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\uff1a\u5bf9\u59d4\u6258\u4eba\u53ca\u53d7\u76ca\u4eba\u7684\u7a0e\u52a1\u5f71\u54cd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15827\" class=\"elementor elementor-15827\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0151a16 e-flex e-con-boxed e-con e-parent\" data-id=\"0151a16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa18951 elementor-widget elementor-widget-text-editor\" data-id=\"fa18951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5f15\u8a00<\/p><p>\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\uff08Foreign Grantor Trust\uff09\u662f\u6307\u7531\u59d4\u6258\u4eba\uff08\u53c8\u79f0\u8bbe\u7acb\u4eba\u6216\u4fe1\u6258\u4eba\uff09\u5728\u7f8e\u56fd\u5883\u5916\u8bbe\u7acb\u7684\u4fe1\u6258\u3002\u8be5\u59d4\u6258\u4eba\u65e2\u53ef\u80fd\u662f\u7f8e\u56fd\u4eba\u58eb\uff08U.S. Person\uff09\uff0c\u4e5f\u53ef\u80fd\u662f\u975e\u7f8e\u56fd\u4eba\u58eb\uff08Non-U.S. Person\uff09\u3002\u6839\u636e\u7f8e\u56fd\u6cd5\u5f8b\uff0c\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u7a0e\u52a1\u5904\u7406\u53d6\u51b3\u4e8e\u59d4\u6258\u4eba\u548c\u53d7\u76ca\u4eba\u7684\u5c45\u4f4f\u8eab\u4efd\u4ee5\u53ca\u4fe1\u6258\u5177\u4f53\u6761\u6b3e\u7684\u4e0d\u540c\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u5728\u7f8e\u56fd\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u91cd\u70b9\u5173\u6ce8\u6d89\u53ca\u7f8e\u56fd\u53d7\u76ca\u4eba\u3001\u4ee5\u53ca\u59d4\u6258\u4eba\u4e3a\u7f8e\u56fd\u6216\u975e\u7f8e\u56fd\u4eba\u58eb\u7684\u4e0d\u540c\u60c5\u5f62\u3002<\/p><ol><li>\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u6982\u8ff0<\/li><\/ol><p>\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u5728\u7f8e\u56fd\u7a0e\u6cd5\u4e0a\u88ab\u89c6\u4e3a\u201c\u59d4\u6258\u4eba\u4fe1\u6258\uff08Grantor Trust\uff09\u201d\uff0c\u4f46\u5176\u6210\u7acb\u5730\u4e0d\u5728\u7f8e\u56fd\u5883\u5185\u3002\u6839\u636e\u300a\u7f8e\u56fd\u56fd\u5185\u7a0e\u6cd5\u300b\uff08Internal Revenue Code\uff0c\u4ee5\u4e0b\u7b80\u79f0\u201cIRC\u201d\uff09\u7b2c 7701(a)(31) \u6761\u7684\u89c4\u5b9a\uff0c\u5982\u6ee1\u8db3\u4ee5\u4e0b\u4efb\u4e00\u6761\u4ef6\uff0c\u5219\u8be5\u4fe1\u6258\u88ab\u8ba4\u5b9a\u4e3a\u201c\u5916\u56fd\u4fe1\u6258\u201d\uff1a<br \/>(1) \u6cd5\u9662\u5ba1\u7406\u6807\u51c6\uff08Court Test\uff09\uff1a\u6709\u5916\u56fd\u6cd5\u9662\u5bf9\u4fe1\u6258\u7684\u7ba1\u7406\u5177\u6709\u4e3b\u8981\u7ba1\u8f96\u6743\u3002<br \/>(2) \u63a7\u5236\u6807\u51c6\uff08Control Test\uff09\uff1a\u6ca1\u6709\u4e00\u4e2a\u6216\u591a\u4e2a\u7f8e\u56fd\u4eba\u58eb\u80fd\u591f\u5bf9\u6240\u6709\u91cd\u5927\u4fe1\u6258\u51b3\u7b56\u62e5\u6709\u63a7\u5236\u6743\u3002<\/p><p>\u5bf9\u4e8e\u7f8e\u56fd\u7a0e\u6cd5\u800c\u8a00\uff0c\u201c\u59d4\u6258\u4eba\u4fe1\u6258\u201d\u662f\u6307\u7b26\u5408 IRC \u7b2c 671-679 \u6761\u89c4\u5b9a\uff0c\u7531\u59d4\u6258\u4eba\u88ab\u89c6\u4e3a\u8be5\u4fe1\u6258\u8d44\u4ea7\u7684\u6240\u6709\u4eba\uff0c\u5e76\u7531\u59d4\u6258\u4eba\u627f\u62c5\u4fe1\u6258\u6536\u5165\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/p><ol start=\"2\"><li>\u5bf9\u59d4\u6258\u4eba\u7684\u7a0e\u52a1\u5f71\u54cd<\/li><\/ol><p>2a. \u7f8e\u56fd\u59d4\u6258\u4eba\uff08U.S. Grantors\uff09<br \/>\u5982\u679c\u59d4\u6258\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb\uff08\u5982\u7f8e\u56fd\u516c\u6c11\u6216\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff09\uff0c\u5219\u9002\u7528\u4ee5\u4e0b\u7a0e\u52a1\u89c4\u5219\uff1a<br \/>(1) \u6240\u5f97\u7a0e\uff08Income Taxation\uff09\uff1a\u6839\u636e IRC \u7b2c 671 \u6761\uff0c\u59d4\u6258\u4eba\u9700\u5bf9\u4fe1\u6258\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u7eb3\u7a0e\uff0c\u4e0d\u8bba\u8be5\u6536\u5165\u662f\u5426\u5206\u914d\u7ed9\u53d7\u76ca\u4eba\u3002\u8fd9\u662f\u56e0\u4e3a\u7f8e\u56fd\u7a0e\u6cd5\u5c06\u59d4\u6258\u4eba\u89c6\u4e3a\u4fe1\u6258\u8d44\u4ea7\u7684\u5b9e\u9645\u62e5\u6709\u8005\u3002<br \/>(2) \u8d60\u4e0e\u7a0e\uff08Gift Tax\uff09\uff1a\u82e5\u59d4\u6258\u4eba\u5411\u4fe1\u6258\u6ce8\u8d44\u4e14\u8be5\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u5e76\u975e\u59d4\u6258\u4eba\u672c\u4eba\uff0c\u5219\u8fd9\u90e8\u5206\u51fa\u8d44\u53ef\u80fd\u89e6\u53d1 IRC \u7b2c 2501 \u6761\u89c4\u5b9a\u7684\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u59d4\u6258\u4eba\u53ef\u4f7f\u7528\u5176\u7ec8\u8eab\u8d60\u4e0e\u7a0e\u514d\u7a0e\u989d\uff082023\u5e74\u4e3a 12.92\u767e\u4e07\u7f8e\u5143\uff0c\u53c2\u89c1 IRC \u7b2c 2010(c) \u6761\uff09\u6765\u62b5\u6263\u76f8\u5e94\u7a0e\u989d\u3002<br \/>(3) \u9057\u4ea7\u7a0e\uff08Estate Tax\uff09\uff1a\u5982\u679c\u59d4\u6258\u4eba\u5728\u4fe1\u6258\u4e2d\u4fdd\u7559\u4e86\u67d0\u4e9b\u6743\u5229\u6216\u6743\u76ca\uff08\u4f8b\u5982\uff0c\u6839\u636e IRC \u7b2c 2036 \u6761\u89c4\u5b9a\u7684\u4fdd\u7559\u6743\u76ca\uff0c\u6216\u4f9d\u636e IRC \u7b2c 2038 \u6761\u89c4\u5b9a\u7684\u5904\u7f6e\u6743\uff09\uff0c\u5219\u8be5\u4fe1\u6258\u8d44\u4ea7\u53ef\u80fd\u88ab\u8ba1\u5165\u59d4\u6258\u4eba\u7684\u9057\u4ea7\u800c\u9700\u7f34\u7eb3\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002<br \/>(4) \u7533\u62a5\u8981\u6c42\uff08Reporting Requirements\uff09\uff1a\u59d4\u6258\u4eba\u987b\u6309 IRC \u7b2c 6048 \u6761\u8981\u6c42\u63d0\u4ea4 Form 3520\uff08Annual Return to Report Transactions with Foreign Trusts\uff09\uff0c\u5e76\u786e\u4fdd\u4fe1\u6258\u63d0\u4ea4 Form 3520-A\uff08Annual Information Return of Foreign Trust with a U.S. Owner\uff09\u3002<\/p><p>2b. \u975e\u7f8e\u56fd\u59d4\u6258\u4eba\uff08Non-U.S. Grantors\uff09<br \/>\u82e5\u59d4\u6258\u4eba\u4e3a\u975e\u7f8e\u56fd\u4eba\u58eb\uff0c\u5219\u7a0e\u52a1\u5f71\u54cd\u6709\u6240\u4e0d\u540c\uff1a<br \/>(1) \u6240\u5f97\u7a0e\uff08Income Taxation\uff09\uff1a\u59d4\u6258\u4eba\u901a\u5e38\u65e0\u9700\u4e3a\u4fe1\u6258\u6536\u5165\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\uff0c\u9664\u975e\u8be5\u6536\u5165\u4e0e\u7f8e\u56fd\u5883\u5185\u8d38\u6613\u6216\u4e1a\u52a1\u6709\u5b9e\u8d28\u8054\u7cfb\uff08\u201cEffectively Connected Income\u201d\uff09\uff0c\u9002\u7528 IRC \u7b2c 871(b) \u6216 IRC \u7b2c 882 \u6761\u3002<br \/>(2) \u8d60\u4e0e\u7a0e\uff08Gift Tax\uff09\uff1a\u975e\u7f8e\u56fd\u59d4\u6258\u4eba\u4e00\u822c\u65e0\u9700\u5c31\u5bf9\u5916\u56fd\u4fe1\u6258\u7684\u6ce8\u8d44\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u9664\u975e\u8be5\u6ce8\u8d44\u6d89\u53ca\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff08\u5982\u7f8e\u56fd\u623f\u5730\u4ea7\u6216\u7f8e\u56fd\u4f01\u4e1a\u6743\u76ca\uff09\uff0c\u624d\u53ef\u80fd\u89e6\u53d1 IRC \u7b2c 2501 \u6761\u6240\u89c4\u5b9a\u7684\u8d60\u4e0e\u7a0e\u3002<br \/>(3) \u9057\u4ea7\u7a0e\uff08Estate Tax\uff09\uff1a\u975e\u7f8e\u56fd\u59d4\u6258\u4eba\u82e5\u53bb\u4e16\u65f6\u6301\u6709\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff08\u5305\u62ec\u4fe1\u6258\u6301\u6709\u7684\u7f8e\u56fd\u8d44\u4ea7\uff09\uff0c\u6839\u636e IRC \u7b2c 2101 \u6761\uff0c\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u9057\u4ea7\u7a0e\uff1b\u82e5\u4fe1\u6258\u8d44\u4ea7\u4e0d\u5728\u7f8e\u56fd\uff0c\u5219\u65e0\u9700\u7f34\u7eb3\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002<br \/>(4) \u7533\u62a5\u8981\u6c42\uff08Reporting Requirements\uff09\uff1a\u5982\u679c\u6839\u636e\u7f8e\u56fd\u7a0e\u6cd5\uff0c\u975e\u7f8e\u56fd\u59d4\u6258\u4eba\u4ecd\u88ab\u89c6\u4e3a\u4fe1\u6258\u8d44\u4ea7\u7684\u6240\u6709\u4eba\uff0c\u53ef\u80fd\u4e5f\u9700\u9075\u5faa\u76f8\u5e94\u7684\u7533\u62a5\u8981\u6c42\u3002<\/p><ol start=\"3\"><li>\u5bf9\u53d7\u76ca\u4eba\u7684\u7a0e\u52a1\u5f71\u54cd<\/li><\/ol><p>3a. \u7f8e\u56fd\u53d7\u76ca\u4eba\uff08U.S. Beneficiaries\uff09<br \/>\u5f53\u7f8e\u56fd\u4eba\u58eb\u4e3a\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u65f6\uff0c\u53ef\u80fd\u9762\u4e34\u4ee5\u4e0b\u7a0e\u52a1\u540e\u679c\uff1a<br \/>(1) \u6536\u5165\u5206\u914d\u7684\u6240\u5f97\u7a0e\uff08Distributions of Income\uff09\uff1a\u6839\u636e IRC \u7b2c 652 \u6761\u548c\u7b2c 662 \u6761\uff0c\u82e5\u4fe1\u6258\u5c06\u6536\u5165\u5206\u914d\u7ed9\u7f8e\u56fd\u53d7\u76ca\u4eba\uff0c\u8be5\u53d7\u76ca\u4eba\u987b\u5c31\u6240\u83b7\u5206\u914d\u90e8\u5206\u7533\u62a5\u5e76\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u5206\u914d\u7684\u6536\u5165\u6027\u8d28\uff08\u4f8b\u5982\u666e\u901a\u6536\u5165\u3001\u8d44\u672c\u5229\u5f97\u7b49\uff09\u5728\u53d7\u76ca\u4eba\u7aef\u4fdd\u6301\u4e0d\u53d8\u3002<br \/>(2) \u8ffd\u6eaf\u7a0e\uff08Throwback Tax\uff09\uff1a\u82e5\u4fe1\u6258\u5411\u53d7\u76ca\u4eba\u5206\u914d\u4e86\u4ee5\u524d\u5e74\u5ea6\u7d2f\u79ef\u7684\u6536\u5165\uff08\u672a\u5f53\u5e74\u5206\u914d\u7684\u6536\u76ca\uff09\uff0c\u53ef\u80fd\u89e6\u53d1 IRC \u7b2c 665-668 \u6761\u89c4\u5b9a\u7684\u201c\u8ffd\u6eaf\u7a0e\u201d\uff0c\u4ee5\u9632\u6b62\u7eb3\u7a0e\u4eba\u901a\u8fc7\u5916\u56fd\u4fe1\u6258\u9012\u5ef6\u7eb3\u7a0e\u3002<br \/>(3) \u7533\u62a5\u8981\u6c42\uff08Reporting Requirements\uff09\uff1a\u6839\u636e IRC \u7b2c 6048(c) \u6761\uff0c\u82e5\u7f8e\u56fd\u53d7\u76ca\u4eba\u4ece\u5916\u56fd\u4fe1\u6258\u83b7\u5f97\u5206\u914d\uff0c\u5fc5\u987b\u5728 Form 3520 \u4e0a\u7533\u62a5\uff0c\u5426\u5219\u53ef\u80fd\u9762\u4e34 IRC \u7b2c 6677 \u6761\u89c4\u5b9a\u7684\u9ad8\u989d\u7f5a\u6b3e\u3002<\/p><p>3b. \u975e\u7f8e\u56fd\u53d7\u76ca\u4eba\uff08Non-U.S. Beneficiaries\uff09<br \/>\u5982\u679c\u53d7\u76ca\u4eba\u5e76\u975e\u7f8e\u56fd\u4eba\u58eb\uff0c\u4e00\u822c\u65e0\u9700\u5c31\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u5206\u914d\u6536\u5165\u7f34\u7eb3\u7f8e\u56fd\u7a0e\uff0c\u9664\u975e\u8be5\u5206\u914d\u4e0e\u7f8e\u56fd\u5883\u5185\u8d38\u6613\u6216\u4e1a\u52a1\u6709\u5b9e\u8d28\u8054\u7cfb\uff08\u9002\u7528 IRC \u7b2c 871 \u6216 IRC \u7b2c 882 \u6761\uff09\u3002<\/p><ol start=\"4\"><li>\u7279\u6b8a\u8003\u8651\u56e0\u7d20<\/li><\/ol><p>4a. \u59d4\u6258\u4eba\u4fe1\u6258\u5730\u4f4d\u7684\u7ec8\u6b62\uff08Termination of Grantor Trust Status\uff09<br \/>\u82e5\u4fe1\u6258\u4e0d\u518d\u6ee1\u8db3\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u6761\u4ef6\uff08\u4f8b\u5982\uff0c\u59d4\u6258\u4eba\u53bb\u4e16\u6216\u4fe1\u6258\u6761\u6b3e\u53d8\u66f4\uff09\uff0c\u5219\u8be5\u4fe1\u6258\u53ef\u80fd\u8f6c\u53d8\u4e3a\u201c\u5916\u56fd\u975e\u59d4\u6258\u4eba\u4fe1\u6258\u201d\uff08foreign non-grantor trust\uff09\uff0c\u8fd9\u4f1a\u5e26\u6765\u91cd\u5927\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<br \/>(1) \u89c6\u540c\u5206\u914d\uff08Deemed Distribution\uff09\uff1a\u6839\u636e IRC \u7b2c 684 \u6761\uff0c\u4fe1\u6258\u53ef\u80fd\u88ab\u89c6\u4e3a\u5411\u53d7\u76ca\u4eba\u5206\u914d\u4e86\u6240\u6709\u7d2f\u79ef\u6536\u5165\uff0c\u4ece\u800c\u53ef\u80fd\u5bfc\u81f4\u5373\u65f6\u7eb3\u7a0e\u3002<br \/>(2) \u540e\u7eed\u5f81\u7a0e\uff08Ongoing Taxation\uff09\uff1a\u8f6c\u53d8\u4e3a\u5916\u56fd\u975e\u59d4\u6258\u4eba\u4fe1\u6258\u540e\uff0c\u4fe1\u6258\u672a\u6765\u4ece\u7f8e\u56fd\u6765\u6e90\u7684\u6536\u5165\uff08U.S.-source income\uff09\u9700\u4f9d\u636e IRC \u7b2c 641 \u6761\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\u3002<\/p><p>4b. \u7a0e\u6536\u534f\u5b9a\u7684\u5f71\u54cd\uff08Treaty Considerations\uff09<br \/>\u82e5\u59d4\u6258\u4eba\u6216\u53d7\u76ca\u4eba\u6240\u5728\u56fd\u4e0e\u7f8e\u56fd\u7b7e\u8ba2\u4e86\u7a0e\u6536\u534f\u5b9a\uff08Tax Treaty\uff09\uff0c\u5219\u8be5\u534f\u5b9a\u53ef\u80fd\u4f1a\u5f71\u54cd\u4fe1\u6258\u6536\u5165\u3001\u8d60\u4e0e\u6216\u9057\u4ea7\u7a0e\u7684\u5f81\u7a0e\u65b9\u5f0f\u3002\u4f8b\u5982\uff0c\u67d0\u4e9b\u534f\u5b9a\u5bf9\u53cc\u91cd\u5f81\u7a0e\u63d0\u4f9b\u7f13\u89e3\uff0c\u6216\u964d\u4f4e\u4ece\u4fe1\u6258\u5206\u914d\u65f6\u7684\u9884\u63d0\u7a0e\u3002\u76f8\u5173\u5224\u4f8b\u5305\u62ec Cook v. Tait, 265 U.S. 47 (1924)\uff0c\u5bf9\u7a0e\u6536\u534f\u5b9a\u7684\u9002\u7528\u5177\u6709\u4e00\u5b9a\u53c2\u8003\u610f\u4e49\u3002<\/p><p>4c. \u672a\u9075\u5b88\u7533\u62a5\u4e49\u52a1\u7684\u7f5a\u5219\uff08Penalties for Non-Compliance\uff09<br \/>\u6839\u636e IRC \u7b2c 6677 \u6761\uff0c\u82e5\u7eb3\u7a0e\u4eba\u672a\u6309\u89c4\u5b9a\u63d0\u4ea4 Form 3520 \u6216 Form 3520-A \u7b49\u4fe1\u606f\u7533\u62a5\u8868\uff0c\u53ef\u80fd\u9762\u4e34\u9ad8\u989d\u7f5a\u6b3e\u3002\u4ec5 Form 3520 \u4e00\u9879\u82e5\u672a\u7533\u62a5\uff0c\u5176\u7f5a\u6b3e\u53ef\u8fbe\u5e94\u7533\u62a5\u91d1\u989d\u7684 35%\u3002<\/p><ol start=\"5\"><li>\u5b9e\u52a1\u8303\u4f8b<\/li><\/ol><p>\u8303\u4f8b 1\uff1a\u7f8e\u56fd\u59d4\u6258\u4eba\uff0c\u53d7\u76ca\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb<br \/>\u4e00\u4f4d\u7f8e\u56fd\u516c\u6c11\u8bbe\u7acb\u4e86\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u53d7\u76ca\u4eba\u4e3a\u5176\u5c45\u4f4f\u5728\u7f8e\u56fd\u7684\u5b50\u5973\u3002<br \/>\u6839\u636e IRC \u7b2c 671 \u6761\uff0c\u59d4\u6258\u4eba\u9700\u5bf9\u4fe1\u6258\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1b\u82e5\u5bf9\u53d7\u76ca\u4eba\u8fdb\u884c\u5206\u914d\uff0c\u5219\u8be5\u5206\u914d\u53ef\u80fd\u4f1a\u53d7\u5230\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7ea6\u675f\uff08IRC \u7b2c 2501 \u6761\uff09\u3002<br \/>\u53d7\u76ca\u4eba\u5c31\u6240\u83b7\u5f97\u7684\u6536\u5165\u5206\u914d\u4f9d\u636e IRC \u7b2c 652 \u6761\u7533\u62a5\u7eb3\u7a0e\uff0c\u5e76\u9700\u5728 IRC \u7b2c 6048(c) \u6761\u89c4\u5b9a\u7684 Form 3520 \u4e2d\u8fdb\u884c\u7533\u62a5\u3002<\/p><p>\u8303\u4f8b 2\uff1a\u975e\u7f8e\u56fd\u59d4\u6258\u4eba\uff0c\u53d7\u76ca\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb<br \/>\u4e00\u4f4d\u975e\u7f8e\u56fd\u4eba\u58eb\u8bbe\u7acb\u4e86\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u53d7\u76ca\u4eba\u4e3a\u5176\u5c45\u4f4f\u5728\u7f8e\u56fd\u7684\u5b59\u8f88\u3002<br \/>\u6839\u636e IRC \u7b2c 871 \u6761\uff0c\u82e5\u4fe1\u6258\u6536\u5165\u4e0e\u7f8e\u56fd\u5883\u5185\u4e1a\u52a1\u65e0\u5173\uff0c\u59d4\u6258\u4eba\u65e0\u9700\u5411\u7f8e\u56fd\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1b\u4f46\u7f8e\u56fd\u53d7\u76ca\u4eba\u6536\u5230\u7684\u6536\u5165\u5206\u914d\u9700\u6839\u636e IRC \u7b2c 662 \u6761\u7eb3\u7a0e\u3002<br \/>\u53d7\u76ca\u4eba\u540c\u6837\u5e94\u5728 Form 3520 \u4e2d\u7533\u62a5\u8fd9\u4e9b\u5206\u914d\uff08IRC \u7b2c 6048(c) \u6761\uff09\u3002<\/p><ol start=\"6\"><li>\u7ed3\u8bba<\/li><\/ol><p>\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u5728\u9057\u4ea7\u89c4\u5212\u3001\u8d44\u4ea7\u4fdd\u62a4\u7b49\u65b9\u9762\u5177\u6709\u8f83\u5927\u7075\u6d3b\u6027\uff0c\u4f46\u7f8e\u56fd\u7a0e\u6cd5\u9488\u5bf9\u8fd9\u79cd\u7ed3\u6784\u7684\u89c4\u5219\u76f8\u5f53\u590d\u6742\u3002\u59d4\u6258\u4eba\u4e0e\u53d7\u76ca\u4eba\u7684\u7a0e\u52a1\u5f85\u9047\u53d6\u51b3\u4e8e\u4ed6\u4eec\u5404\u81ea\u7684\u5c45\u4f4f\u8eab\u4efd\u3001\u4fe1\u6258\u67b6\u6784\u4ee5\u53ca\u6536\u5165\u5206\u914d\u7684\u6027\u8d28\u3002\u5145\u5206\u7684\u7533\u62a5\u548c\u5408\u89c4\u81f3\u5173\u91cd\u8981\uff0c\u5426\u5219\u53ef\u80fd\u62db\u81f4\u9ad8\u989d\u7f5a\u6b3e\uff0c\u4e5f\u53ef\u80fd\u9519\u5931\u6f5c\u5728\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u9274\u4e8e\u8fd9\u4e9b\u89c4\u5b9a\u7684\u590d\u6742\u6027\uff0c\u6d89\u53ca\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u4e2a\u4eba\u5e94\u54a8\u8be2\u62e5\u6709\u8de8\u56fd\u7a0e\u52a1\u7ecf\u9a8c\u7684\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u6216\u5f8b\u5e08\u3002<\/p><p>\u514d\u8d23\u58f0\u660e\uff08Disclaimers\uff09<br \/>\u672c\u6587\u4ef6\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u3001\u7a0e\u52a1\u6216\u8d22\u52a1\u5efa\u8bae\u3002\u672c\u6587\u6240\u63d0\u4f9b\u7684\u4fe1\u606f\u4e3a\u4e00\u822c\u6027\u5185\u5bb9\uff0c\u672a\u5fc5\u9002\u7528\u4e8e\u60a8\u7684\u5177\u4f53\u60c5\u51b5\u3002\u7a0e\u6cd5\u53ca\u76f8\u5173\u6cd5\u89c4\u590d\u6742\u591a\u53d8\uff0c\u53ef\u80fd\u968f\u65f6\u4fee\u6539\u3002\u60a8\u5e94\u54a8\u8be2\u5408\u683c\u7684\u7a0e\u52a1\u6216\u6cd5\u5f8b\u4e13\u4e1a\u4eba\u58eb\uff0c\u4ee5\u83b7\u5f97\u9488\u5bf9\u81ea\u8eab\u60c5\u51b5\u7684\u5efa\u8bae\u3002\u672c\u6587\u4f5c\u8005\u53ca\u6240\u5728\u5f8b\u5e08\u4e8b\u52a1\u6240\u5bf9\u4f9d\u636e\u672c\u6587\u4ef6\u5185\u5bb9\u6240\u91c7\u53d6\u6216\u672a\u91c7\u53d6\u7684\u4efb\u4f55\u884c\u4e3a\u6982\u4e0d\u8d1f\u8d23\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u5f15\u8a00 \u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\uff08Foreign Grantor Trust\uff09\u662f\u6307\u7531\u59d4\u6258\u4eba\uff08\u53c8\u79f0\u8bbe\u7acb\u4eba\u6216\u4fe1\u6258\u4eba\uff09\u5728\u7f8e\u56fd\u5883\u5916\u8bbe\u7acb\u7684\u4fe1\u6258\u3002\u8be5\u59d4\u6258\u4eba\u65e2\u53ef\u80fd\u662f\u7f8e\u56fd\u4eba\u58eb\uff08U.S. Person\uff09\uff0c\u4e5f\u53ef\u80fd\u662f\u975e\u7f8e\u56fd\u4eba\u58eb\uff08Non-U.S. Person\uff09\u3002\u6839\u636e\u7f8e\u56fd\u6cd5\u5f8b\uff0c\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u7a0e\u52a1\u5904\u7406\u53d6\u51b3\u4e8e\u59d4\u6258\u4eba\u548c\u53d7\u76ca\u4eba\u7684\u5c45\u4f4f\u8eab\u4efd\u4ee5\u53ca\u4fe1\u6258\u5177\u4f53\u6761\u6b3e\u7684\u4e0d\u540c\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u5728\u7f8e\u56fd\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u91cd\u70b9\u5173\u6ce8\u6d89\u53ca\u7f8e\u56fd\u53d7\u76ca\u4eba\u3001\u4ee5\u53ca\u59d4\u6258\u4eba\u4e3a\u7f8e\u56fd\u6216\u975e\u7f8e\u56fd\u4eba\u58eb\u7684\u4e0d\u540c\u60c5\u5f62\u3002 \u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u6982\u8ff0 \u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u5728\u7f8e\u56fd\u7a0e\u6cd5\u4e0a\u88ab\u89c6\u4e3a\u201c\u59d4\u6258\u4eba\u4fe1\u6258\uff08Grantor Trust\uff09\u201d\uff0c\u4f46\u5176\u6210\u7acb\u5730\u4e0d\u5728\u7f8e\u56fd\u5883\u5185\u3002\u6839\u636e\u300a\u7f8e\u56fd\u56fd\u5185\u7a0e\u6cd5\u300b\uff08Internal Revenue Code\uff0c\u4ee5\u4e0b\u7b80\u79f0\u201cIRC\u201d\uff09\u7b2c 7701(a)(31) \u6761\u7684\u89c4\u5b9a\uff0c\u5982\u6ee1\u8db3\u4ee5\u4e0b\u4efb\u4e00\u6761\u4ef6\uff0c\u5219\u8be5\u4fe1\u6258\u88ab\u8ba4\u5b9a\u4e3a\u201c\u5916\u56fd\u4fe1\u6258\u201d\uff1a(1) \u6cd5\u9662\u5ba1\u7406\u6807\u51c6\uff08Court Test\uff09\uff1a\u6709\u5916\u56fd\u6cd5\u9662\u5bf9\u4fe1\u6258\u7684\u7ba1\u7406\u5177\u6709\u4e3b\u8981\u7ba1\u8f96\u6743\u3002(2) \u63a7\u5236\u6807\u51c6\uff08Control Test\uff09\uff1a\u6ca1\u6709\u4e00\u4e2a\u6216\u591a\u4e2a\u7f8e\u56fd\u4eba\u58eb\u80fd\u591f\u5bf9\u6240\u6709\u91cd\u5927\u4fe1\u6258\u51b3\u7b56\u62e5\u6709\u63a7\u5236\u6743\u3002 \u5bf9\u4e8e\u7f8e\u56fd\u7a0e\u6cd5\u800c\u8a00\uff0c\u201c\u59d4\u6258\u4eba\u4fe1\u6258\u201d\u662f\u6307\u7b26\u5408 IRC \u7b2c 671-679 \u6761\u89c4\u5b9a\uff0c\u7531\u59d4\u6258\u4eba\u88ab\u89c6\u4e3a\u8be5\u4fe1\u6258\u8d44\u4ea7\u7684\u6240\u6709\u4eba\uff0c\u5e76\u7531\u59d4\u6258\u4eba\u627f\u62c5\u4fe1\u6258\u6536\u5165\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002 \u5bf9\u59d4\u6258\u4eba\u7684\u7a0e\u52a1\u5f71\u54cd 2a. \u7f8e\u56fd\u59d4\u6258\u4eba\uff08U.S. Grantors\uff09\u5982\u679c\u59d4\u6258\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb\uff08\u5982\u7f8e\u56fd\u516c\u6c11\u6216\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff09\uff0c\u5219\u9002\u7528\u4ee5\u4e0b\u7a0e\u52a1\u89c4\u5219\uff1a(1) \u6240\u5f97\u7a0e\uff08Income Taxation\uff09\uff1a\u6839\u636e IRC \u7b2c 671 \u6761\uff0c\u59d4\u6258\u4eba\u9700\u5bf9\u4fe1\u6258\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u7eb3\u7a0e\uff0c\u4e0d\u8bba\u8be5\u6536\u5165\u662f\u5426\u5206\u914d\u7ed9\u53d7\u76ca\u4eba\u3002\u8fd9\u662f\u56e0\u4e3a\u7f8e\u56fd\u7a0e\u6cd5\u5c06\u59d4\u6258\u4eba\u89c6\u4e3a\u4fe1\u6258\u8d44\u4ea7\u7684\u5b9e\u9645\u62e5\u6709\u8005\u3002(2) 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