{"id":15837,"date":"2025-02-03T02:50:32","date_gmt":"2025-02-03T02:50:32","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15837"},"modified":"2025-02-03T02:51:32","modified_gmt":"2025-02-03T02:51:32","slug":"%e9%9d%9e%e7%be%8e%e5%9b%bd%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%ef%bc%88nra%ef%bc%89%e8%ae%be%e7%ab%8b%e4%bf%a1%e6%89%98%e6%83%a0%e5%8f%8a%e7%be%8e%e5%9b%bd%e5%8f%97%e7%9b%8a%e4%ba%ba%ef%bc%9a","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/uncategorized\/%e9%9d%9e%e7%be%8e%e5%9b%bd%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%ef%bc%88nra%ef%bc%89%e8%ae%be%e7%ab%8b%e4%bf%a1%e6%89%98%e6%83%a0%e5%8f%8a%e7%be%8e%e5%9b%bd%e5%8f%97%e7%9b%8a%e4%ba%ba%ef%bc%9a\/","title":{"rendered":"\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08NRA\uff09\u8bbe\u7acb\u4fe1\u6258\u60e0\u53ca\u7f8e\u56fd\u53d7\u76ca\u4eba\uff1a\u6bd4\u8f83\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u4e0e\u5916\u56fd\u4fe1\u6258"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15837\" class=\"elementor elementor-15837\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc22632 e-flex e-con-boxed e-con e-parent\" data-id=\"cc22632\" 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-6727240 elementor-widget elementor-widget-text-editor\" data-id=\"6727240\" 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><strong>\u5f15\u8a00<\/strong><br \/>\u5bf9\u4e8e\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08NRA\uff09\u800c\u8a00\uff0c\u5982\u679c\u5e0c\u671b\u4e3a\u7f8e\u56fd\u53d7\u76ca\u4eba\u8bbe\u7acb\u4fe1\u6258\uff0c\u9700\u8981\u9762\u5bf9\u7f8e\u56fd\u7a0e\u6cd5\u7684\u591a\u91cd\u590d\u6742\u6027\u3002\u4fe1\u6258\u88ab\u8ba4\u5b9a\u4e3a\u201c\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u201d\u6216\u201c\u5916\u56fd\u4fe1\u6258\u201d\u7684\u5206\u7c7b\uff0c\u4f1a\u663e\u8457\u5f71\u54cd\u5176\u5728\u7f8e\u56fd\u7684\u6240\u5f97\u7a0e\u3001\u9057\u4ea7\u4e0e\u8d60\u4e0e\u7a0e\u4ee5\u53ca\u7533\u62a5\u4e49\u52a1\u3002\u672c\u6587\u5c06\u6982\u8ff0NRA\u59d4\u6258\u4eba\u5728\u7f8e\u56fd\u8bbe\u7acb\u7684\u6388\u4e88\u4eba\u4fe1\u6258\uff08Grantor Trust\uff09\u4e4b\u8fd0\u4f5c\u673a\u5236\uff0c\u5e76\u6bd4\u8f83\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u4e0e\u5916\u56fd\u4fe1\u6258\u7684\u4e3b\u8981\u5dee\u5f02\u3002\u540c\u65f6\uff0c\u5c06\u7ed3\u5408\u7f8e\u56fd\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\uff08Internal Revenue Code\uff0c\u4ee5\u4e0b\u7b80\u79f0\u201cIRC\u201d\uff09\u3001\u8d22\u653f\u90e8\u89c4\u7ae0\uff08Treasury Regulations\uff09\u548c\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff08IRS\uff09\u7684\u76f8\u5173\u6307\u5f15\uff0c\u63d0\u4f9b\u6743\u5a01\u53c2\u8003\u3002<\/p><p><strong>1. \u5173\u952e\u5b9a\u4e49\u4e0e\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/p><ol><li><p>\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08NRA\uff09<br \/>\u201c\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u201d\u662f\u6307\u65e2\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\uff0c\u4e5f\u672a\u6ee1\u8db3\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff08\u4f8b\u5982\u5e76\u672a\u6839\u636eIRC \u00a7\u202f7701(b)(3) \u7684\u201c\u5b9e\u8d28\u5c45\u4f4f\u6d4b\u8bd5\u201d\u6210\u4e3a\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff0c\u4e5f\u4e0d\u662f\u5408\u6cd5\u6c38\u4e45\u5c45\u6c11\uff09\u3002<\/p><\/li><li><p>\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258 vs. \u5916\u56fd\u4fe1\u6258<br \/>\u6839\u636eIRC \u00a7\u202f7701(a)(30)-(31)\u4ee5\u53ca\u8d22\u653f\u90e8\u89c4\u7ae0\uff08Treas. Reg. \u00a7\u202f301.7701-7\uff09\uff0c\u82e5\u4fe1\u6258\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u8ba4\u5b9a\u4e3a\u201c\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u201d\uff1a<br \/>(1) \u4fe1\u6258\u53d7\u5230\u7f8e\u56fd\u6cd5\u9662\u7684\u4e3b\u8981\u76d1\u7763\u7ba1\u8f96\uff08\u201c\u6cd5\u9662\u5ba1\u7406\u6807\u51c6\u201d\uff09\uff1b<br \/>(2) \u4e00\u4f4d\u6216\u591a\u4f4d\u7f8e\u56fd\u4eba\u58eb\u80fd\u5bf9\u6240\u6709\u91cd\u5927\u4fe1\u6258\u51b3\u7b56\u62e5\u6709\u63a7\u5236\u6743\uff08\u201c\u63a7\u5236\u6807\u51c6\u201d\uff09\u3002<br \/>\u82e5\u4fe1\u6258\u4e0d\u6ee1\u8db3\u4e0a\u8ff0\u4efb\u610f\u4e00\u9879\u6807\u51c6\uff0c\u5219\u88ab\u89c6\u4e3a\u201c\u5916\u56fd\u4fe1\u6258\u201d\u3002<\/p><\/li><li><p>\u59d4\u6258\u4eba\u4fe1\u6258\uff08Grantor Trust\uff09<br \/>\u4f9d\u636eIRC \u00a7\u00a7\u202f671\u2013679\uff0c\u5982\u59d4\u6258\u4eba\u5bf9\u4fe1\u6258\u8d44\u4ea7\u4fdd\u6709\u67d0\u4e9b\u6cd5\u5b9a\u6743\u9650\u6216\u6743\u76ca\uff0c\u8be5\u59d4\u6258\u4eba\u5c06\u88ab\u89c6\u4e3a\u8be5\u4fe1\u6258\u8d44\u4ea7\u7684\u6240\u6709\u4eba\uff0c\u4fe1\u6258\u5373\u4e3a\u59d4\u6258\u4eba\u4fe1\u6258\u3002\u5bf9\u4e8e\u5916\u56fd\u4fe1\u6258\uff0c\u5982\u59d4\u6258\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb\u4e14\u53d7\u76ca\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb\uff0cIRC \u00a7\u202f679\u4f1a\u81ea\u52a8\u5c06\u8be5\u4fe1\u6258\u89c6\u4e3a\u7531\u7f8e\u56fd\u59d4\u6258\u4eba\u5b9e\u9645\u62e5\u6709\u3002\u4e0d\u8fc7\uff0c\u5982\u679c\u59d4\u6258\u4eba\u4e3aNRA\uff0c\u53ea\u8981\u7b26\u5408IRC \u00a7\u00a7\u202f673\u2013677\u6240\u89c4\u5b9a\u7684\u6743\u9650\u6216\u6743\u76ca\uff0c\u4e5f\u53ef\u80fd\u88ab\u89c6\u4e3a\u62e5\u6709\u4fe1\u6258\u8d44\u4ea7\uff0c\u4ece\u800c\u5f62\u6210\u59d4\u6258\u4eba\u4fe1\u6258\u3002<\/p><\/li><\/ol><p><strong>2. NRA\u59d4\u6258\u4eba\u5728\u7f8e\u56fd\u8bbe\u7acb\u56fd\u5185\u4fe1\u6258\uff0c\u4e14\u53d7\u76ca\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb<\/strong><br \/>2.1 \u6240\u5f97\u7a0e\u540e\u679c<br \/>\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u4e00\u822c\u9700\u5c31\u5176\u5168\u7403\u6536\u5165\u5728\u7f8e\u56fd\u7f34\u7a0e\uff08IRC \u00a7\u202f641\uff09\u3002\u4f46\u5982\u679c\u8be5\u4fe1\u6258\u88ab\u89c6\u4e3a\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u5219\u6240\u6709\u6536\u5165\u5c06\u201c\u7a7f\u900f\u201d\u5230NRA\u59d4\u6258\u4eba\u7aef\uff08IRC \u00a7\u202f671\uff09\u3002\u6839\u636eIRC \u00a7\u00a7\u202f871(a)\u2013(b)\uff0cNRA\u53ea\u9700\u5c31\u4ee5\u4e0b\u7f8e\u56fd\u6765\u6e90\u6536\u5165\u7eb3\u7a0e\uff1a<br \/>(1) \u56fa\u5b9a\u3001\u53ef\u786e\u5b9a\u3001\u5e74\u5ea6\u6027\u6216\u5b9a\u671f\uff08FDAP\uff09\u7684\u7f8e\u56fd\u6765\u6e90\u6536\u5165\uff08\u901a\u5e38\u9884\u626330%\u7a0e\u6b3e\uff0c\u6216\u4f9d\u636e\u7a0e\u6536\u534f\u5b9a\u4eab\u53d7\u964d\u4f4e\u7a0e\u7387\u7684\u4f18\u60e0\uff09\uff1b<br \/>(2) \u4e0e\u7f8e\u56fd\u5883\u5185\u8d38\u6613\u6216\u4e1a\u52a1\u6709\u5b9e\u8d28\u5173\u8054\u7684\u6536\u5165\uff08ECI\uff09\uff0c\u91c7\u7528\u7d2f\u8fdb\u7a0e\u7387\u7eb3\u7a0e\u3002<br \/>\u56e0\u6b64\uff0c\u5982\u679c\u4fe1\u6258\u6536\u5165\u6765\u81ea\u975e\u7f8e\u56fd\u6765\u6e90\uff08foreign-source\uff09\uff0c\u800c\u8be5\u6536\u5165\u5f52\u4e8eNRA\u59d4\u6258\u4eba\uff0c\u901a\u5e38\u65e0\u987b\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\uff1b\u4f46\u82e5\u662f\u7f8e\u56fd\u6765\u6e90\u6536\u5165\uff0c\u5c31\u5fc5\u987b\u4f9d\u636e\u4e0a\u8ff0\u89c4\u5219\u6263\u7f34\u6216\u7533\u62a5\u3002<\/p><p>\u53ea\u8981\u4fe1\u6258\u4ecd\u7136\u5c5e\u4e8eNRA\u59d4\u6258\u4eba\u7684\u6709\u6548\u201c\u6388\u4e88\u4eba\u4fe1\u6258\u201d\u6027\u8d28\uff0c\u5bf9\u7f8e\u56fd\u53d7\u76ca\u4eba\u7684\u5206\u914d\u5728\u6240\u5f97\u7a0e\u5c42\u9762\u5e76\u4e0d\u89c6\u4e3a\u53d7\u76ca\u4eba\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u56e0\u4e3a\u89c6\u540cNRA\u59d4\u6258\u4eba\u76f4\u63a5\u62e5\u6709\u8be5\u8d44\u4ea7\u3002\u7136\u800c\uff0c\u5982\u679cNRA\u6216\u4e0eNRA\u7b49\u540c\u7684\u4fe1\u6258\u5bf9\u7f8e\u56fd\u53d7\u76ca\u4eba\u8fdb\u884c\u5927\u989d\u8d60\u4e0e\uff0c\u5219\u7f8e\u56fd\u53d7\u76ca\u4eba\u53ef\u80fd\u9700\u6839\u636eIRC \u00a7\u202f6048(c) \u53ca\u8d22\u653f\u90e8\u89c4\u7ae0 \u00a7\u202f301.6048-4\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u63d0\u4ea4Form 3520\u7533\u62a5\u3002<\/p><p>2.2 \u9057\u4ea7\u7a0e\u4e0e\u8d60\u4e0e\u7a0e\u95ee\u9898<br \/>\u82e5\u4fe1\u6258\u4e2d\u5305\u542b\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff08\u4f8b\u5982\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6216\u67d0\u4e9b\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\uff09\uff0c\u800cNRA\u5728\u4fe1\u6258\u4e2d\u4fdd\u7559\u4e86IRC \u00a7\u00a7\u202f2036\u20132038\u6240\u8ff0\u7684\u76f8\u5173\u6743\u5229\uff0c\u5219\u8fd9\u4e9b\u8d22\u4ea7\u53ef\u80fd\u4f9d\u636eIRC \u00a7\u00a7\u202f2103\u20132104\u8ba1\u5165NRA\u7684\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u3002\u4e0e\u7f8e\u56fd\u516c\u6c11\u6216\u5c45\u6c11\u4e0d\u540c\uff0cNRA\u5728\u7f8e\u56fd\u901a\u5e38\u53ea\u67096\u4e07\u7f8e\u5143\u5de6\u53f3\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u3002\u6839\u636eIRC \u00a7\u202f2501(a)(2)\uff0cNRA\u4ec5\u5c31\u8f6c\u79fb\u7f8e\u56fd\u5883\u5185\u6709\u5f62\u8d22\u4ea7\u65f6\u624d\u9700\u627f\u62c5\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u800c\u5bf9\u4e8e\u65e0\u5f62\u8d22\u4ea7\uff08\u5982\u7f8e\u56fd\u516c\u53f8\u80a1\u4efd\uff09\u4e4b\u8d60\u4e0e\u5219\u901a\u5e38\u65e0\u9700\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff08\u89c1\u8d22\u653f\u90e8\u89c4\u7ae0 \u00a7\u202f25.2511-3\uff09\u3002<\/p><p>2.3 \u7533\u62a5\u4e49\u52a1<br \/>\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u4e00\u822c\u9700\u63d0\u4ea4Form 1041\uff08\u9664\u975e\u5b8c\u5168\u7531\u59d4\u6258\u4eba\u6240\u6709\uff0c\u53ef\u7528\u201cGrantor Statement\u201d\u66ff\u4ee3\uff09\u3002\u5982\u4fe1\u6258\u53d6\u5f97\u7f8e\u56fd\u6765\u6e90FDAP\u6536\u5165\uff0c\u4ed8\u6b3e\u65b9\u6216\u4fe1\u6258\u53ef\u80fd\u987b\u4f9d\u6cd5\u6263\u7f3430%\u9884\u63d0\u7a0e\uff08\u6216\u7ecf\u7a0e\u7ea6\u8c03\u51cf\uff09\u3002\u7f8e\u56fd\u53d7\u76ca\u4eba\u82e5\u6536\u5230NRA\u8d60\u4e0e\u8d85\u8fc7\u4e00\u5b9a\u6570\u989d\uff0c\u4e5f\u9700\u5728Form 3520\u4e0a\u7533\u62a5\uff08IRC \u00a7\u202f6048(c)\uff09\u3002<\/p><p><strong>3. NRA\u59d4\u6258\u4eba\u5728\u5916\u56fd\u8bbe\u7acb\u4fe1\u6258\uff0c\u4e14\u53d7\u76ca\u4eba\u4e3a\u7f8e\u56fd\u4eba\u58eb<\/strong><br \/>3.1 \u6240\u5f97\u7a0e\u540e\u679c<br \/>\u5916\u56fd\u4fe1\u6258\u5e76\u975e\u81ea\u52a8\u5c31\u5176\u5168\u7403\u6536\u5165\u5728\u7f8e\u56fd\u7eb3\u7a0e\u3002\u82e5\u4f9d\u636eIRC \u00a7\u00a7\u202f671\u2013677\uff0c\u8be5\u4fe1\u6258\u4e3aNRA\u59d4\u6258\u4eba\u7684\u201c\u6388\u4e88\u4eba\u4fe1\u6258\u201d\uff0c\u5219NRA\u4ec5\u5c31\u7f8e\u56fd\u6765\u6e90\u7684FDAP\u6216ECI\u627f\u62c5\u7f8e\u56fd\u6240\u5f97\u7a0e\uff08IRC \u00a7\u00a7\u202f871, 872\uff09\uff1b\u800c\u5916\u56fd\u6765\u6e90\u6536\u5165\u57fa\u672c\u4e0d\u5728\u7f8e\u56fd\u5f81\u7a0e\u8303\u56f4\u5185\u3002<\/p><p>\u53ea\u8981\u7ef4\u6301\u201cNRA\u59d4\u6258\u4eba\u4fe1\u6258\u201d\u7684\u6709\u6548\u72b6\u6001\uff0c\u5bf9\u7f8e\u56fd\u53d7\u76ca\u4eba\u800c\u8a00\uff0c\u4fe1\u6258\u5206\u914d\u5e76\u4e0d\u76f4\u63a5\u5f62\u6210\u5176\u5e94\u7a0e\u6536\u5165\u3002\u4f46\u7f8e\u56fd\u53d7\u76ca\u4eba\u4ecd\u5fc5\u987b\u5c31\u6bcf\u7b14\u6765\u81ea\u5916\u56fd\u4fe1\u6258\u7684\u5206\u914d\u586b\u5199Form 3520\uff08IRC \u00a7\u202f6048(c)\uff09\uff0c\u82e5\u672a\u7533\u62a5\uff0c\u53ef\u80fd\u9762\u4e34\u76f8\u5f53\u4e8e\u5206\u914d\u989d35%\u7684\u5904\u7f5a\uff08IRC \u00a7\u202f6677\uff09\u3002\u5982\u679c\u4fe1\u6258\u4e0d\u518d\u5177\u5907\u59d4\u6258\u4eba\u4fe1\u6258\u5730\u4f4d\uff08\u5982NRA\u53bb\u4e16\uff09\uff0c\u5219\u8f6c\u6362\u6210\u201c\u5916\u56fd\u975e\u59d4\u6258\u4eba\u4fe1\u6258\u201d\uff0c\u6b64\u540e\u5bf9\u7f8e\u56fd\u53d7\u76ca\u4eba\u7684\u5206\u914d\u53ef\u80fd\u89e6\u53d1IRC \u00a7\u00a7\u202f665\u2013668\u7684\u201c\u8ffd\u6eaf\u7a0e\uff08throwback tax\uff09\u201d\u3002<\/p><p>3.2 \u9057\u4ea7\u7a0e\u4e0e\u8d60\u4e0e\u7a0e\u95ee\u9898<br \/>NRA\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u7684\u4e3b\u8981\u4f18\u52bf\u5728\u4e8e\uff1a\u5bf9\u4e8e\u975e\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff0c\u901a\u5e38\u4e0d\u5728\u7f8e\u56fd\u9057\u4ea7\u53ca\u8d60\u4e0e\u7a0e\u8303\u7574\uff08IRC \u00a7\u202f2103\uff09\u3002\u7136\u800c\uff0c\u5982\u679c\u5916\u56fd\u4fe1\u6258\u6301\u6709\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff0c\u800cNRA\u4fdd\u7559\u4e86IRC \u00a7\u00a7\u202f2036\u20132038\u6240\u5217\u6743\u5229\uff0c\u90a3\u4e48\u8fd9\u4e9b\u7f8e\u56fd\u8d44\u4ea7\u53ef\u80fd\u5728NRA\u53bb\u4e16\u65f6\u7eb3\u5165\u5176\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u3002\u90e8\u5206NRA\u4f1a\u4f7f\u7528\u5916\u56fd\u516c\u53f8\u6301\u6709\u7f8e\u56fd\u8d22\u4ea7\uff0c\u4ee4\u4fe1\u6258\u95f4\u63a5\u6301\u80a1\uff0c\u4ee5\u6b64\u7ed5\u5f00\u7f8e\u56fd\u9057\u4ea7\u7a0e\uff1b\u4f46\u5982\u82e5\u7ed3\u6784\u88ab\u89c6\u4e3a\u865a\u5047\u5b89\u6392\uff08Cook v. Tait, 265 U.S. 47 (1924)\uff09\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5c06\u4e25\u52a0\u5ba1\u67e5\u3002<\/p><p>3.3 \u7533\u62a5\u4e49\u52a1<br \/>\u5982\u6709\u7f8e\u56fd\u4eba\u58eb\u88ab\u89c6\u4e3a\u8be5\u4fe1\u6258\u7684\u201c\u6240\u6709\u8005\u201d\uff0c\u5219\u901a\u5e38\u9700\u63d0\u4ea4Form 3520-A\uff08IRC \u00a7\u202f6048(b)\uff09\uff1b\u82e5\u65e0\u7f8e\u56fd\u6240\u6709\u8005\uff0c\u4f46\u5bf9\u7f8e\u56fd\u53d7\u76ca\u4eba\u6709\u5206\u914d\uff0c\u5219\u53d7\u76ca\u4eba\u987b\u63d0\u4ea4Form 3520\uff08IRC \u00a7\u202f6048(c)\uff09\u3002\u672a\u80fd\u53ca\u65f6\u7533\u62a5\u53ef\u80fd\u5bfc\u81f4\u9ad8\u989d\u7f5a\u6b3e\u3002<\/p><p><strong>4. \u6bd4\u8f83\uff1a\u56fd\u5185\u4fe1\u6258\u4e0e\u5916\u56fd\u4fe1\u6258\uff08NRA\u59d4\u6258\u4eba\u4e14\u7f8e\u56fd\u53d7\u76ca\u4eba\uff09<\/strong><br \/>\u2022 \u7f8e\u56fd\u6240\u5f97\u7a0e\u65b9\u9762\uff1a<br \/>\u2013 \u56fd\u5185\u4fe1\u6258\uff1a\u5bf9\u5168\u7403\u6536\u5165\u5f81\u7a0e\uff1b\u5982\u4e3a\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u5219\u5b9e\u9645\u5f52NRA\u5f81\u7a0e\u3002NRA\u4ec5\u5c31\u7f8e\u56fd\u6765\u6e90FDAP\/ECI\u7eb3\u7a0e\u3002<br \/>\u2013 \u5916\u56fd\u4fe1\u6258\uff1a\u672c\u8eab\u4e0d\u81ea\u52a8\u5bf9\u5168\u7403\u6536\u5165\u7eb3\u7a0e\uff1bNRA\u4ec5\u5c31\u7f8e\u56fd\u6765\u6e90FDAP\/ECI\u7eb3\u7a0e\u3002<\/p><p>\u2022 \u9057\u4ea7\u7a0e\u4e0e\u8d60\u4e0e\u7a0e\uff1a<br \/>\u2013 \u56fd\u5185\u4fe1\u6258\uff1a\u82e5\u5305\u542b\u7f8e\u56fd\u5883\u5185\u8d44\u4ea7\uff0c\u5e76\u4e14NRA\u4fdd\u7559\u90e8\u5206\u6743\u5229\uff0c\u53ef\u80fd\u987b\u8ba1\u5165\u5176\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u3002<br \/>\u2013 \u5916\u56fd\u4fe1\u6258\uff1a\u975e\u7f8e\u56fd\u5883\u5185\u8d44\u4ea7\u901a\u5e38\u4e0d\u5728\u7f8e\u56fd\u9057\u4ea7\u7a0e\u8303\u56f4\uff1b\u82e5\u6301\u6709\u7f8e\u56fd\u8d44\u4ea7\u4e14NRA\u4fdd\u7559\u6743\u5229\uff0c\u4ecd\u53ef\u80fd\u89e6\u53d1\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002<\/p><p>\u2022 \u7533\u62a5\uff1a<br \/>\u2013 \u56fd\u5185\u4fe1\u6258\uff1a\u53ef\u80fd\u9700\u8981\u63d0\u4ea4Form 1041\uff0c\u6263\u7f34FDAP\uff0c\u53ca\u53d7\u76ca\u4eba\u7533\u62a5\u8d60\u4e0e\u3002<br \/>\u2013 \u5916\u56fd\u4fe1\u6258\uff1a\u7f8e\u56fd\u53d7\u76ca\u4eba\u9700\u5c31\u5206\u914d\u63d0\u4ea4Form 3520\uff0c\u82e5\u6709\u7f8e\u56fd\u6240\u6709\u8005\u6216\u76f8\u5e94\u7ed3\u6784\u5219\u9700Form 3520-A\uff1b\u82e5\u672a\u7533\u62a5\uff0c\u5904\u7f5a\u4e25\u5389\u3002<\/p><p>\u2022 \u4f18\u70b9\uff1a<br \/>\u2013 \u56fd\u5185\u4fe1\u6258\uff1a\u7ba1\u7406\u66f4\u5bb9\u6613\u7b26\u5408\u7f8e\u56fd\u6cd5\u5f8b\u8981\u6c42\u3002<br \/>\u2013 \u5916\u56fd\u4fe1\u6258\uff1a\u975e\u7f8e\u56fd\u8d44\u4ea7\u901a\u5e38\u65e0\u9700\u8d1f\u62c5\u7f8e\u56fd\u9057\u4ea7\/\u8d60\u4e0e\u7a0e\uff1b\u56fd\u5185\u7533\u62a5\u538b\u529b\u8f83\u5c0f\u3002<\/p><p>\u2022 \u7f3a\u70b9\uff1a<br \/>\u2013 \u56fd\u5185\u4fe1\u6258\uff1a\u53ef\u80fd\u589e\u52a0\u7f8e\u56fd\u5883\u5185\u9057\u4ea7\u7a0e\u98ce\u9669\u3002<br \/>\u2013 \u5916\u56fd\u4fe1\u6258\uff1a\u7f8e\u56fd\u53d7\u76ca\u4eba\u6709\u66f4\u4e25\u683c\u7684\u7533\u62a5\u8981\u6c42\uff08Form 3520\uff09\uff1b\u4e00\u65e6\u8f6c\u4e3a\u975e\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u53ef\u80fd\u9762\u4e34\u201c\u8ffd\u6eaf\u7a0e\u201d\u3002<\/p><p><strong>5. \u5e38\u89c1\u98ce\u9669\u4e0eIRS\u6267\u6cd5\u91cd\u70b9<\/strong><br \/>\u2022 \u865a\u5047\u5b89\u6392<br \/>\u5982\u679c\u7531\u7f8e\u56fd\u4eba\u58eb\u5b9e\u9645\u51fa\u8d44\uff0c\u5374\u5047\u501fNRA\u540d\u4e49\u59d4\u6258\u8bbe\u7acb\u5916\u56fd\u4fe1\u6258\uff0c\u53ef\u80fd\u53d7\u5230IRC \u00a7\u202f679\uff08\u9488\u5bf9\u201c\u62e5\u6709\u7f8e\u56fd\u53d7\u76ca\u4eba\u7684\u5916\u56fd\u4fe1\u6258\u201d\uff09\u7684\u9650\u5236\u3002\u7f8e\u56fd\u56fd\u7a0e\u5c40\u53ef\u4f9d\u636e\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u539f\u5219\uff08Gregory v. Helvering, 293 U.S. 465 (1935)\uff09\u8fdb\u884c\u91cd\u5b9a\u6027\u3002<\/p><p>\u2022 \u672a\u6267\u884cFDAP\u9884\u6263<br \/>\u4f9d\u636eIRC \u00a7\u00a7\u202f1441\u20131442\uff0c\u7f8e\u56fd\u6765\u6e90FDAP\u652f\u4ed8\u7ed9NRA\u987b\u9884\u626330%\u7a0e\u6b3e\uff08\u6216\u9002\u7528\u534f\u5b9a\u7a0e\u7387\uff09\u3002\u82e5\u5ffd\u89c6\u8be5\u9884\u6263\u4e49\u52a1\uff0c\u652f\u4ed8\u65b9\u4e0e\u4fe1\u6258\u5747\u53ef\u80fd\u627f\u62c5\u8d23\u4efb\u3002<\/p><p>\u2022 \u672a\u53ca\u65f6\u63d0\u4ea4Form 3520<br \/>\u6839\u636eIRC \u00a7\u202f6048(c)\uff0c\u7f8e\u56fd\u53d7\u76ca\u4eba\u4ece\u5916\u56fd\u4fe1\u6258\u83b7\u5f97\u4efb\u4f55\u5206\u914d\uff0c\u5747\u987b\u63d0\u4ea4Form 3520\uff1b\u82e5\u4e0d\u7533\u62a5\uff0c\u7f5a\u91d1\u6700\u9ad8\u53ef\u8fbe\u5206\u914d\u989d\u768435%\uff08IRC \u00a7\u202f6677\uff09\u3002<\/p><p>\u2022 \u9057\u4ea7\u7a0e\u8bef\u533a<br \/>NRA\u82e5\u8bbe\u60f3\u53ea\u8981\u662f\u5916\u56fd\u4fe1\u6258\u5c31\u81ea\u52a8\u514d\u9664\u7f8e\u56fd\u9057\u4ea7\u7a0e\uff0c\u6781\u6613\u5ffd\u89c6\u4fe1\u6258\u6301\u6709\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u4e14\u59d4\u6258\u4eba\u4fdd\u7559\u5173\u952e\u6743\u5229\u65f6\u7684\u7eb3\u7a0e\u98ce\u9669\uff08IRC \u00a7\u00a7\u202f2036\u20132038\uff09\u3002<\/p><p><strong>6. \u7ed3\u8bba<\/strong><br \/>\u5bf9\u4e8e\u5e0c\u671b\u60e0\u53ca\u7f8e\u56fd\u53d7\u76ca\u4eba\u7684NRA\u800c\u8a00\uff0c\u65e0\u8bba\u9009\u62e9\u201c\u7f8e\u56fd\u56fd\u5185\u59d4\u6258\u4eba\u4fe1\u6258\u201d\u8fd8\u662f\u201c\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u201d\uff0c\u90fd\u9700\u7efc\u5408\u8003\u91cf\u7f8e\u56fd\u6240\u5f97\u7a0e\u9002\u7528\u8303\u56f4\u3001\u9057\u4ea7\/\u8d60\u4e0e\u7a0e\u5f71\u54cd\u4ee5\u53ca\u76f8\u5e94\u7684\u7533\u62a5\u4e49\u52a1\u3002\u4e24\u79cd\u7ed3\u6784\u90fd\u53ef\u4ee5\u6ee1\u8db3\u5408\u6cd5\u7684\u8d22\u5bcc\u89c4\u5212\u4e0e\u8d44\u4ea7\u4fdd\u62a4\u9700\u6c42\uff0c\u4f46\u82e5\u523b\u610f\u9690\u7792\u771f\u5b9e\u5f52\u5c5e\u6216\u7528\u4ee5\u9003\u907f\u7f8e\u56fd\u7a0e\u6536\uff0c\u5c06\u9762\u4e34\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7684\u4e25\u5389\u6253\u51fb\u3002IRC \u00a7\u00a7\u202f671\u2013679\u30016048\u3001679\u7b49\u6761\u6b3e\u53ca\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u539f\u5219\uff08Substance-over-Form\uff09\u5747\u4f1a\u5bf9\u4e0d\u5f53\u5b89\u6392\u8fdb\u884c\u5426\u5b9a\u3002\u9274\u4e8e\u8be5\u9886\u57df\u4e4b\u590d\u6742\u6027\uff0c\u5982NRA\u59d4\u6258\u4eba\u4e0e\u7f8e\u56fd\u53d7\u76ca\u4eba\u76f8\u5173\u7684\u8de8\u56fd\u4fe1\u6258\u89c4\u5212\u5e94\u5f53\u5728\u4e13\u4e1a\u5f8b\u5e08\u548c\u7a0e\u52a1\u987e\u95ee\u7684\u534f\u52a9\u4e0b\u5b8c\u6210\uff0c\u4ee5\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u548c\u8fbe\u6210\u957f\u8fdc\u89c4\u5212\u76ee\u6807\u3002<\/p><p><strong>\u514d\u8d23\u58f0\u660e<\/strong><br \/>\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\u4e4b\u7528\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u3001\u7a0e\u52a1\u6216\u8d22\u52a1\u5efa\u8bae\u3002\u6587\u4e2d\u4fe1\u606f\u5177\u6709\u4e00\u822c\u6027\uff0c\u53ef\u80fd\u65e0\u6cd5\u6db5\u76d6\u6240\u6709\u6cd5\u5f8b\u6761\u6587\u7684\u6700\u65b0\u53d8\u5316\uff0c\u4e5f\u672a\u5fc5\u9002\u7528\u4e8e\u8bfb\u8005\u7279\u5b9a\u60c5\u5f62\u3002\u7f8e\u56fd\u7a0e\u6cd5\u4e0e\u76f8\u5173\u89c4\u5b9a\u590d\u6742\u591a\u53d8\uff0c\u5efa\u8bae\u60a8\u54a8\u8be2\u5177\u5907\u8de8\u56fd\u7a0e\u52a1\u4e13\u4e1a\u80cc\u666f\u7684\u5408\u683c\u5f8b\u5e08\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\u5bf9\u4e8e\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08NRA\uff09\u800c\u8a00\uff0c\u5982\u679c\u5e0c\u671b\u4e3a\u7f8e\u56fd\u53d7\u76ca\u4eba\u8bbe\u7acb\u4fe1\u6258\uff0c\u9700\u8981\u9762\u5bf9\u7f8e\u56fd\u7a0e\u6cd5\u7684\u591a\u91cd\u590d\u6742\u6027\u3002\u4fe1\u6258\u88ab\u8ba4\u5b9a\u4e3a\u201c\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u201d\u6216\u201c\u5916\u56fd\u4fe1\u6258\u201d\u7684\u5206\u7c7b\uff0c\u4f1a\u663e\u8457\u5f71\u54cd\u5176\u5728\u7f8e\u56fd\u7684\u6240\u5f97\u7a0e\u3001\u9057\u4ea7\u4e0e\u8d60\u4e0e\u7a0e\u4ee5\u53ca\u7533\u62a5\u4e49\u52a1\u3002\u672c\u6587\u5c06\u6982\u8ff0NRA\u59d4\u6258\u4eba\u5728\u7f8e\u56fd\u8bbe\u7acb\u7684\u6388\u4e88\u4eba\u4fe1\u6258\uff08Grantor Trust\uff09\u4e4b\u8fd0\u4f5c\u673a\u5236\uff0c\u5e76\u6bd4\u8f83\u7f8e\u56fd\u56fd\u5185\u4fe1\u6258\u4e0e\u5916\u56fd\u4fe1\u6258\u7684\u4e3b\u8981\u5dee\u5f02\u3002\u540c\u65f6\uff0c\u5c06\u7ed3\u5408\u7f8e\u56fd\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\uff08Internal Revenue Code\uff0c\u4ee5\u4e0b\u7b80\u79f0\u201cIRC\u201d\uff09\u3001\u8d22\u653f\u90e8\u89c4\u7ae0\uff08Treasury Regulations\uff09\u548c\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff08IRS\uff09\u7684\u76f8\u5173\u6307\u5f15\uff0c\u63d0\u4f9b\u6743\u5a01\u53c2\u8003\u3002 1. \u5173\u952e\u5b9a\u4e49\u4e0e\u6cd5\u5f8b\u4f9d\u636e \u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08NRA\uff09\u201c\u975e\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u201d\u662f\u6307\u65e2\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\uff0c\u4e5f\u672a\u6ee1\u8db3\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff08\u4f8b\u5982\u5e76\u672a\u6839\u636eIRC \u00a7\u202f7701(b)(3) \u7684\u201c\u5b9e\u8d28\u5c45\u4f4f\u6d4b\u8bd5\u201d\u6210\u4e3a\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff0c\u4e5f\u4e0d\u662f\u5408\u6cd5\u6c38\u4e45\u5c45\u6c11\uff09\u3002 \u7f8e\u56fd\u56fd\u5185\u4fe1\u6258 vs. \u5916\u56fd\u4fe1\u6258\u6839\u636eIRC \u00a7\u202f7701(a)(30)-(31)\u4ee5\u53ca\u8d22\u653f\u90e8\u89c4\u7ae0\uff08Treas. 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