{"id":15878,"date":"2026-03-02T17:22:41","date_gmt":"2026-03-02T17:22:41","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15878"},"modified":"2026-03-02T17:26:59","modified_gmt":"2026-03-02T17:26:59","slug":"elementor-15878","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/uncategorized\/elementor-15878\/","title":{"rendered":"\u4e2d\u56fd\u4eba\u5728\u7f8e\u56fd\u4e70\u623f\u7684\u7a0e\u52a1\u89c4\u5212"},"content":{"rendered":"\t\t
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\u53d1\u8868\u4e8e\uff1aCynthia Wu\uff5c2026\u5e741\u670824\u65e5<\/p>

\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08Nonresident Alien\uff0c\u7b80\u79f0 NRA<\/strong>\uff09\u5982\u679c\u5728\u7f8e\u56fd\u6301\u6709\u623f\u5730\u4ea7\uff0c\u6d89\u53ca\u7684\u8054\u90a6\u7a0e\u52a1\u95ee\u9898\u5f80\u5f80\u65e2\u590d\u6742\u53c8\u5bb9\u6613\u8e29\u5751\u3002\u60f3\u628a\u53ef\u80fd\u4ea7\u751f\u7684\u8054\u90a6\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u8d1f\u62c5\u964d\u5230\u6700\u4f4e\uff0c\u63d0\u524d\u89c4\u5212<\/strong>\u548c\u4e13\u4e1a\u6307\u5bfc<\/strong>\u975e\u5e38\u91cd\u8981\u3002\u5426\u5219\uff0cNRA \u5728\u7f8e\u56fd\u7684\u623f\u4ea7\u53ef\u80fd\u4f1a\u5e26\u6765\u5f88\u9ad8\u7684\u7a0e\u52a1\u6210\u672c\uff0c\u4e5f\u4f1a\u8ba9\u7ee7\u627f\u4eba\u5904\u7406\u8d77\u6765\u975e\u5e38\u9ebb\u70e6\u2014\u2014\u7ee7\u627f\u4eba\u751a\u81f3\u53ef\u80fd\u8981\u591a\u4ea4\u51e0\u767e\u4e07\u7f8e\u5143<\/strong>\u7684\u7a0e\uff0c\u800c\u8fd9\u4e9b\u7a0e\u672c\u6765\u662f\u6709\u673a\u4f1a\u51cf\u5c11\uff0c\u751a\u81f3\u5b8c\u5168\u907f\u514d\u7684\u3002<\/p>

\u4e0b\u9762\u8fd9\u4e2a\u5047\u8bbe\u6848\u4f8b\uff0c\u5c31\u901a\u8fc7\u5206\u6790 NRA \u6301\u6709\u7f8e\u56fd\u623f\u4ea7\u53ef\u80fd\u89e6\u53d1\u7684\u8054\u90a6\u8d60\u4e0e\u7a0e\u3001\u9057\u4ea7\u7a0e\u548c\u6240\u5f97\u7a0e\u540e\u679c\uff0c\u6765\u8bf4\u660e\u4e3a\u4ec0\u4e48\u8981\u5c3d\u65e9\u505a\u89c4\u5212\uff0c\u4ee5\u53ca\u53ef\u4ee5\u8003\u8651\u54ea\u4e9b\u9057\u4ea7\u89c4\u5212\u7b56\u7565\u3002<\/p>

\u4e00\u4e2a\u503c\u5f97\u8b66\u60d5\u7684\u6848\u4f8b<\/h2>

2015\u5e74\uff0c\u6765\u81ea\u4e2d\u56fd\u7684\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb Frank \u5148\u751f\u5728\u6d1b\u6749\u77f6\u8d2d\u4e70\u4e86\u4e00\u5957\u4ef7\u503c 200\u4e07\u7f8e\u5143<\/strong>\u7684\u8c6a\u5b85\uff0c\u7528\u4e8e\u6295\u8d44\u3002\u8fd9\u5957\u623f\u4ea7\u7684\u8d44\u91d1\u5168\u90e8\u6765\u81ea\u7f8e\u56fd\u5883\u5916\u3002\u4e3a\u4e86\u786e\u4fdd\u513f\u5b50 Sam \u5c06\u6765\u4e5f\u80fd\u4ece\u8fd9\u9879\u6295\u8d44\u4e2d\u53d7\u76ca\uff0cFrank \u5728\u623f\u4ea7\u4ea7\u6743\u4e0a\u628a Sam \u52a0\u6210\u4e86\u5171\u540c\u5171\u6709\uff08\u9644\u751f\u5b58\u8005\u7ee7\u627f\u6743\uff09<\/strong>\u3002\u5f53\u65f6\u770b\u8d77\u6765\uff0c\u8fd9\u53ea\u662f\u4e00\u4e2a\u7b80\u5355\u3001\u8d34\u5fc3\u7684\u5b89\u6392\uff0c\u4f46 Frank \u5e76\u4e0d\u77e5\u9053\uff0c\u8fd9\u4e2a\u52a8\u4f5c\u4f1a\u5e26\u6765\u4e00\u7cfb\u5217\u7f8e\u56fd\u7a0e\u52a1\u4e0a\u7684\u5f71\u54cd\u3002<\/p>

\u628a Sam \u52a0\u4e3a\u5171\u540c\u5171\u6709\u540e\uff0c\u7b49\u4e8e Frank \u5f53\u65f6\u5c31\u628a\u623f\u4ea7 50% \u7684\u4ef7\u503c\u8d60\u4e0e\u7ed9\u4e86\u513f\u5b50<\/strong>\u3002\u6309\u7167\u7f8e\u56fd\u7a0e\u6cd5\uff0c\u8fd9\u4f1a\u89e6\u53d1\u8d60\u4e0e\u7a0e<\/strong>\u95ee\u9898\u3002\u9057\u61be\u7684\u662f\uff0cFrank \u5e76\u6ca1\u6709\u63d0\u4ea4 **Form 709\uff08\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7533\u62a5\u8868\uff09**\u53bb\u7533\u62a5\u8fd9\u7b14\u8d60\u4e0e\uff0c\u4e5f\u6ca1\u6709\u54a8\u8be2\u7f8e\u56fd\u7a0e\u52a1\u5f8b\u5e08\u4e86\u89e3\u540e\u679c\u3002<\/p>

2021\u5e74\uff0cFrank \u610f\u5916\u53bb\u4e16\u3002\u90a3\u65f6\u8fd9\u5957\u623f\u4ea7\u5df2\u7ecf\u5347\u503c\u5230 400\u4e07\u7f8e\u5143<\/strong>\u3002Sam \u4f5c\u4e3a\u5171\u540c\u5171\u6709\u4e00\u65b9\uff0c\u901a\u8fc7\u201c\u751f\u5b58\u8005\u7ee7\u627f\u6743\u201d\u81ea\u52a8\u53d6\u5f97\u623f\u4ea7\u6240\u6709\u6743\u3002\u5f53\u65f6 Sam \u4f4f\u5728\u82f1\u56fd\u3002\u5230\u4e86 2025\u5e742\u6708<\/strong>\uff0cSam \u51b3\u5b9a\u642c\u5230\u6d1b\u6749\u77f6\u91cd\u65b0\u5f00\u59cb\uff0c\u5e76\u6210\u4e3a\u52a0\u5dde\u5c45\u6c11\u3002\u6b64\u65f6\u623f\u4ea7\u8fdb\u4e00\u6b65\u5347\u503c\u5230 450\u4e07\u7f8e\u5143<\/strong>\uff0cSam \u968f\u5373\u4ee5\u540c\u6837\u7684\u4ef7\u683c\u628a\u623f\u4ea7\u5356\u6389\u3002\u5f88\u5feb\u4ed6\u5c31\u4f53\u4f1a\u5230\u4e86\u7f8e\u56fd\u7a0e\u6cd5\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u5e26\u6765\u7684\u201c\u73b0\u5b9e\u6210\u672c\u201d\uff1a\u7531\u4e8e\u5f53\u521d\u6ca1\u6709\u7533\u62a5 Form 709\u3001\u4e5f\u6ca1\u6709\u505a\u7cfb\u7edf\u7684\u9057\u4ea7\u89c4\u5212\uff0c\u6700\u7ec8\u5bfc\u81f4\u4e86\u76f8\u5f53\u53ef\u89c2\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002<\/p>

\u8d60\u4e0e\u7a0e\uff08Gift Tax\uff09<\/h2>

Frank \u628a Sam \u52a0\u4e3a\u5171\u540c\u5171\u6709\uff08\u9644\u751f\u5b58\u8005\u7ee7\u627f\u6743\uff09\u4e4b\u540e\uff0cIRS \u4f1a\u628a\u8fd9\u89c6\u4e3a Frank \u5728 2015 \u5e74<\/strong>\u628a\u623f\u4ea7\u4ef7\u503c\u7684 **50%**\u8d60\u4e0e\u7ed9\u513f\u5b50\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5f53\u5e74\u7b49\u540c\u4e8e\u8d60\u4e0e\u4e86 100 \u4e07\u7f8e\u5143<\/strong>\u3002<\/p>

\u5728 2015 \u5e74<\/strong>\uff0c\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7684\u5e74\u5ea6\u514d\u7a0e\u989d\uff08annual exclusion\uff09\u662f\u6bcf\u4e2a\u53d7\u8d60\u4eba 14,000 \u7f8e\u5143<\/strong>\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u5728\u4e0d\u4ea7\u751f\u8d60\u4e0e\u7a0e\u3001\u4e5f\u4e0d\u9700\u8981\u63d0\u4ea4 Form 709 \u7684\u60c5\u51b5\u4e0b\uff0c\u8d60\u4e0e\u4eba\u6bcf\u5e74\u53ef\u4ee5\u5411\u540c\u4e00\u53d7\u8d60\u4eba\u8d60\u4e0e\u4e0d\u8d85\u8fc7\u8be5\u91d1\u989d\u3002\u6263\u9664\u8fd9 14,000 \u7f8e\u5143\u540e\uff0c\u672c\u6848\u7684\u5e94\u7a0e\u8d60\u4e0e\u989d\u4e3a 986,000 \u7f8e\u5143<\/strong>\uff081,000,000 \u2212 14,000\uff09\u3002[1] \u6839\u636e\u7f8e\u56fd\u7a0e\u6cd5\uff0c\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08NRA\uff09\u5bf9\u8d85\u8fc7\u5e74\u5ea6\u514d\u7a0e\u989d\u7684\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u8d60\u4e0e<\/strong>\u9700\u8981\u7f34\u7eb3\u8d60\u4e0e\u7a0e\u3002 [2] \u4e0e\u7f8e\u56fd\u516c\u6c11\u6216\u7a0e\u52a1\u5c45\u6c11\u4e0d\u540c\uff0cNRA \u901a\u5e38\u4e0d\u80fd\u4f7f\u7528\u7edf\u4e00\u7684\u7ec8\u8eab\u8d60\u4e0e\/\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d<\/strong>\u53bb\u62b5\u6263\u8d85\u8fc7\u5e74\u5ea6\u514d\u7a0e\u989d\u7684\u8d60\u4e0e\u3002 [3] \u6309\u8d60\u4e0e\u7a0e\u7684\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff0c\u4e0d\u8003\u8651\u7f5a\u91d1\u4e0e\u5229\u606f\uff0cFrank \u5f53\u5e74\u7684\u8d60\u4e0e\u7a0e\u7a0e\u8d1f\u5927\u7ea6\u4e3a 345,340 \u7f8e\u5143<\/strong>\u3002 [4]<\/p>

\u4f46\u95ee\u9898\u5728\u4e8e\uff0cFrank \u4ece\u672a\u63d0\u4ea4 Form 709 \u53bb\u7533\u62a5\u8fd9\u7b14\u8d60\u4e0e\uff0c\u56e0\u6b64 IRS \u8fd8\u53ef\u80fd\u5bf9\u5176\u9057\u4ea7\uff08\u6216\u76f8\u5173\u7a0e\u52a1\u8d23\u4efb\u4e3b\u4f53\uff09\u8ffd\u5f81\u989d\u5916\u7f5a\u91d1\u3002\u903e\u671f\u7533\u62a5\u7f5a\u91d1\u6700\u9ad8\u53ef\u8fbe\u6bcf\u6708 5%\uff08\u7d2f\u8ba1\u4e0a\u9650 25%\uff09<\/strong>\uff1b\u672a\u7f34\u7a0e\u7f5a\u91d1\u4e3a\u6bcf\u6708 0.5%\uff08\u7d2f\u8ba1\u4e0a\u9650 25%\uff09<\/strong>\uff0c\u4e24\u8005\u53e0\u52a0\u4f7f\u7f5a\u91d1\u5927\u7ea6\u589e\u52a0 86,335 \u7f8e\u5143<\/strong>\u3002 [5] \u6b64\u5916\uff0c\u5229\u606f\u6309\u5e73\u5747\u5e74\u5229\u7387 **5%**\u8ba1\u7b97\uff0c\u7d2f\u8ba1 10 \u5e74<\/strong>\u5927\u7ea6\u589e\u52a0 259,005 \u7f8e\u5143<\/strong>\u3002 [6] \u56e0\u6b64\uff0c\u8d60\u4e0e\u7a0e\u7684\u603b\u5f71\u54cd\uff08\u542b\u7f5a\u91d1\u4e0e\u5229\u606f\uff09\u5927\u7ea6\u8fbe\u5230 777,015 \u7f8e\u5143<\/strong>\u3002\u66f4\u7cdf\u7cd5\u7684\u662f\uff0c\u7a0e\u52a1\u95ee\u9898\u5e76\u6ca1\u6709\u5230\u6b64\u7ed3\u675f\u3002<\/p>

\u9057\u4ea7\u7a0e\uff08Estate Tax\uff09<\/h2>

\u6309\u7f8e\u56fd\u5bf9 NRA \u7684\u9057\u4ea7\u7a0e\u89c4\u5219\uff08I.R.C. \u00a7\u00a7 2103\u30012104\uff09\uff0cNRA \u7684\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7<\/strong>\u8981\u7eb3\u5165\u5176\u5e94\u7a0e\u9057\u4ea7\u3002Frank \u4e8e 2021 \u5e74<\/strong>\u53bb\u4e16\u65f6\uff0c\u8be5\u623f\u4ea7\u5e02\u503c\u4e3a 400 \u4e07\u7f8e\u5143<\/strong>\u3002\u5728\u5171\u540c\u5171\u6709\uff08\u9644\u751f\u5b58\u8005\u7ee7\u627f\u6743\uff09\u7684\u60c5\u5f62\u4e0b\uff0cI.R.C. \u00a7 2040(a) \u7684\u57fa\u672c\u89c4\u5219\u662f\uff1a\u9664\u975e\u5e78\u5b58\u7684\u5171\u540c\u5171\u6709\u4eba\u80fd\u591f\u8bc1\u660e\u4e24\u70b9\u2014\u2014\uff081\uff09\u5176\u6301\u6709\u4efd\u989d\u7684\u8d44\u91d1\u6765\u6e90\u4e8e\u5176\u672c\u4eba\u51fa\u8d44\uff1b\uff082\uff09\u5176\u53d6\u5f97\u8be5\u6743\u76ca\u5e76\u975e\u6765\u81ea\u88ab\u7ee7\u627f\u4eba\u7684\u8d60\u4e0e\uff0c\u6216\u5e76\u975e\u4ee5\u4f4e\u4e8e\u5145\u5206\u3001\u5408\u7406\u5bf9\u4ef7\u53d6\u5f97\u2014\u2014\u5426\u5219\uff0c\u8be5\u5171\u540c\u5171\u6709\u8d22\u4ea7\u901a\u5e38\u4f1a\u4ee5\u201c\u5168\u989d\u201d\u8ba1\u5165\u88ab\u7ee7\u627f\u4eba\u9057\u4ea7<\/strong>\u3002 [7] \u6362\u53e5\u8bdd\u8bf4\uff0c\u5982\u679c Sam \u65e0\u6cd5\u8bc1\u660e\u4ed6\u5f53\u521d\u786e\u5b9e\u7528\u81ea\u5df1\u7684\u8d44\u91d1\u652f\u4ed8\u4e86 50% \u7684\u8d2d\u623f\u6210\u672c\uff0c\u90a3\u4e48\u8fd9\u5957\u623f\u4ea7 400 \u4e07\u7f8e\u5143\u7684\u5168\u90e8\u4ef7\u503c<\/strong>\u5f88\u53ef\u80fd\u90fd\u4f1a\u88ab\u8ba1\u5165 Frank \u7684\u5e94\u7a0e\u9057\u4ea7\u3002<\/p>

\u6b64\u5916\uff0c\u4f5c\u4e3a NRA\uff0cFrank \u7684\u9057\u4ea7\u5728\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u65b9\u9762\u4ec5\u4eab\u6709\u975e\u5e38\u6709\u9650\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\uff0c\u5373 60,000 \u7f8e\u5143<\/strong>\u3002 [8] \u56e0\u6b64\uff0c\u5e94\u7a0e\u9057\u4ea7\u5927\u7ea6\u4e3a 3,940,000 \u7f8e\u5143<\/strong>\u3002\u6309\u9057\u4ea7\u7a0e\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff08\u672a\u8003\u8651\u4efb\u4f55\u62b5\u514d\u9879\u4e4b\u524d\uff09\uff0c\u9057\u4ea7\u7a0e\u7a0e\u8d1f\u7ea6\u4e3a 1,521,800 \u7f8e\u5143<\/strong>\u3002<\/p>

\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gains Tax\uff09<\/h2>

Frank \u53bb\u4e16\u540e\uff0c\u7531\u4e8e\u8be5\u623f\u4ea7\u88ab\u5168\u989d\u8ba1\u5165\u9057\u4ea7<\/strong>\uff0c\u56e0\u6b64\u623f\u4ea7\u7684\u6210\u672c\u57fa\u7840\u4f1a\u201c\u8c03\u9ad8\u201d\uff08step-up\uff09\u5230\u53bb\u4e16\u65f6\u7684\u516c\u5141\u5e02\u573a\u4ef7\u503c\uff0c\u5373 400 \u4e07\u7f8e\u5143<\/strong>\u3002 [9] \u6240\u4ee5\uff0c\u5f53 Sam \u5728 2025 \u5e74<\/strong>\u4ee5 450 \u4e07\u7f8e\u5143<\/strong>\u5356\u51fa\u65f6\uff0c\u53ea\u6709 Frank \u53bb\u4e16\u540e\u65b0\u589e\u7684 50 \u4e07\u7f8e\u5143\u589e\u503c<\/strong>\u9700\u8981\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>

\u53e6\u5916\uff0c\u5982\u679c Sam \u7684\u8c03\u6574\u540e\u603b\u6536\u5165\uff08modified adjusted gross income\uff09\u8d85\u8fc7\u9002\u7528\u95e8\u69db\uff08\u5355\u8eab\u8d85\u8fc7 200,000 \u7f8e\u5143<\/strong>\uff1b\u592b\u59bb\u5408\u5e76\u7533\u62a5\u8d85\u8fc7 250,000 \u7f8e\u5143<\/strong>\uff09\uff0c\u8fd8\u53ef\u80fd\u9002\u7528 3.8% \u7684\u51c0\u6295\u8d44\u6536\u5165\u7a0e\uff08NIIT\uff09<\/strong>\u3002 [10]<\/p>

\u5047\u8bbe Sam \u4ee5\u5355\u8eab\u8eab\u4efd\u7533\u62a5\uff0c\u4e14\u5176\u5e94\u7a0e\u6536\u5165\u8d85\u8fc7 492,300 \u7f8e\u5143<\/strong>\uff0c\u90a3\u4e48 50 \u4e07\u7f8e\u5143\u7684\u957f\u671f\u8d44\u672c\u5229\u5f97\u5927\u7ea6\u4ea7\u751f 68,691.25 \u7f8e\u5143<\/strong>\u7684\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u518d\u52a0\u4e0a\u8d44\u672c\u5229\u5f97\u5bf9\u5e94\u7684 NIIT 11,400 \u7f8e\u5143<\/strong>\uff0c\u4e24\u9879\u5408\u8ba1\uff0cSam \u7684\u8d44\u672c\u5229\u5f97\u76f8\u5173\u7a0e\u8d1f\u7ea6\u4e3a 80,091.25 \u7f8e\u5143<\/strong>\u3002<\/p>

\u603b\u7a0e\u8d1f\uff08Total Tax Liabilities\uff09[11]<\/h2>

\u672c\u6848\u4e2d\uff0c\u8d60\u4e0e\u7a0e\uff08\u542b\u7f5a\u91d1\u4e0e\u5229\u606f\uff09\u7ea6\u4e3a 777,015 \u7f8e\u5143<\/strong>\uff0c\u9057\u4ea7\u7a0e\u7ea6\u4e3a 1,521,800 \u7f8e\u5143<\/strong>\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u7ea6\u4e3a 80,091.25 \u7f8e\u5143<\/strong>\u3002\u4e09\u9879\u5408\u8ba1\uff0c\u603b\u7a0e\u8d1f\u7ea6\u4e3a 2,378,906.25 \u7f8e\u5143<\/strong>\u3002 [11]<\/p>

\u6848\u4f8b\u542f\u793a\uff08The Lesson Learned\uff09<\/h2>

\u5728\u8fd9\u4e2a\u5047\u8bbe\u6848\u4f8b\u91cc\uff0cFrank \u548c Sam \u7684\u7ecf\u5386\u975e\u5e38\u76f4\u89c2\u5730\u63d0\u9192\u6211\u4eec\uff1a\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08NRA\uff09\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\u65f6\uff0c\u7a0e\u52a1\u4e0e\u9057\u4ea7\u89c4\u5212\u5e76\u4e0d\u662f\u201c\u53ef\u6709\u53ef\u65e0\u201d\uff0c\u800c\u662f\u51b3\u5b9a\u6027\u56e0\u7d20<\/strong>\u3002\u5982\u679c\u7f3a\u4e4f\u7cfb\u7edf\u89c4\u5212\uff0c\u539f\u672c\u770b\u4f3c\u7b80\u5355\u7684\u4ea7\u6743\u5b89\u6392\uff08\u6bd4\u5982\u52a0\u5171\u540c\u5171\u6709\uff09\u53ef\u80fd\u4f1a\u5f15\u7206\u610f\u60f3\u4e0d\u5230\u7684\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u6210\u672c\uff0c\u76f4\u63a5\u541e\u566c\u6295\u8d44\u6536\u76ca\uff0c\u6700\u7ec8\u8ba9\u7ee7\u627f\u4eba\u62ff\u5230\u7684\u201c\u9057\u4ea7\u4ef7\u503c\u201d\u5927\u6253\u6298\u6263\u3002\u76f8\u53cd\uff0c\u5982\u679c\u63d0\u524d\u642d\u5efa\u5408\u9002\u7684\u7ed3\u6784\u4e0e\u7b56\u7565\uff0c\u8fd9\u4e9b\u7a0e\u8d1f\u5f80\u5f80\u53ef\u4ee5\u88ab\u5927\u5e45\u964d\u4f4e\u2014\u2014\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u751a\u81f3\u6709\u673a\u4f1a\u901a\u8fc7\u9002\u7528\u7684\u89c4\u5212\u5de5\u5177\u628a\u98ce\u9669\u964d\u5230\u63a5\u8fd1\u53ef\u63a7\u8303\u56f4\u3002<\/p>

NRA \u7684\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u57fa\u672c\u89c4\u5219\uff08Rules of Income Tax, Gift Tax, and Estate Taxes for NRAs\uff09<\/h2>

\u5bf9\u7a0e\u52a1\u5f8b\u5e08\u6765\u8bf4\uff0c\u63a5\u624b\u4e00\u4e2a\u6848\u4ef6\u65f6\u901a\u5e38\u7b2c\u4e00\u6b65\u5c31\u662f\u786e\u8ba4\u5ba2\u6237\u7684\u79fb\u6c11\u8eab\u4efd\/\u7a0e\u52a1\u8eab\u4efd<\/strong>\uff0c\u56e0\u4e3a\u7f8e\u56fd\u7a0e\u6cd5\u5bf9\u201c\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u201d\u548c\u201c\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08NRA\uff09\u201d\u9002\u7528\u7684\u662f\u4e24\u5957\u622a\u7136\u4e0d\u540c\u7684\u89c4\u5219\u3002\u4e3e\u4f8b\u6765\u8bf4\uff0c\u540c\u6837\u662f\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u3001\u9057\u4ea7\u7a0e\uff0c\u7a0e\u52a1\u540e\u679c\u4f1a\u56e0\u4e3a\u8eab\u4efd\u4e0d\u540c\u800c\u51fa\u73b0\u5de8\u5927\u5dee\u5f02\u3002<\/p>

\u7b2c\u4e8c\u4e2a\u5173\u952e\u95ee\u9898\u662f\uff1a\u6d89\u53ca\u7684\u8d44\u4ea7\u662f\u5426\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\uff08U.S.-situs assets\uff09<\/strong>\u3002\u8fd9\u4e00\u70b9\u5bf9\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u5c24\u5176\u91cd\u8981\u2014\u2014\u8d44\u4ea7\u662f\u5426\u88ab\u8ba4\u5b9a\u4e3a\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff0c\u5f80\u5f80\u76f4\u63a5\u51b3\u5b9a\u7f8e\u56fd\u7a0e\u6cd5\u662f\u5426\u4ecb\u5165\uff0c\u4ee5\u53ca\u7a0e\u8d1f\u5982\u4f55\u8ba1\u7b97\u3002<\/p>

NRA \u7684\u6240\u5f97\u7a0e\u89c4\u5219\uff08Income Taxes for NRAs\uff09<\/h2>

\u5728\u7f8e\u56fd\u6240\u5f97\u7a0e\u5c42\u9762\uff0c\u4e00\u4e2a\u4eba\u901a\u5e38\u5728\u4e24\u79cd\u60c5\u51b5\u4e0b\u4f1a\u88ab\u89c6\u4e3a\u201c\u7a0e\u52a1\u5c45\u6c11\u201d\uff1a\u4e00\u662f\u6301\u6709\u7eff\u5361\uff08green card\uff09[12]\uff1b\u4e8c\u662f\u6ee1\u8db3\u201c\u5b9e\u8d28\u5c45\u7559\u6d4b\u8bd5\u201d\uff08substantial presence test\uff09\uff0c\u4e00\u822c\u8981\u6c42\u5f53\u5e74\u5728\u7f8e\u56fd\u5c45\u7559\u81f3\u5c11 31 \u5929<\/strong>\uff0c\u5e76\u4e14\u6309\u52a0\u6743\u89c4\u5219\u8ba1\u7b97\uff0c\u5f53\u5e74\u4e0e\u524d\u4e24\u5e74\u7684\u5c45\u7559\u5929\u6570\u52a0\u603b\u8fbe\u5230 183 \u5929<\/strong>\u3002 [13] \u5982\u679c\u4e24\u9879\u90fd\u4e0d\u6ee1\u8db3\uff0c\u5c31\u4f1a\u88ab\u5f52\u7c7b\u4e3a\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08NRA\uff09<\/strong>\u3002 [14] \u4f5c\u4e3a NRA\uff0c\u901a\u5e38\u53ea\u5c31\u7f8e\u56fd\u6765\u6e90\u6536\u5165<\/strong>\u4ee5\u53ca\u4e0e\u7f8e\u56fd\u8425\u4e1a\u6d3b\u52a8\u201c\u5b9e\u8d28\u5173\u8054\u201d\u7684\u6536\u5165\uff08effectively connected with a U.S. trade or business\uff0c\u7b80\u79f0 ECI\uff09\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\u3002 [15]<\/p>

\u5f53 NRA \u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u65f6\uff0c\u79df\u91d1\u6536\u5165\u5c5e\u4e8e\u7f8e\u56fd\u6765\u6e90\u6536\u5165\u3002\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u8fd9\u7c7b\u79df\u91d1\u4f1a\u6309\u603b\u989d<\/strong>\u88ab\u5f81\u6536 30% \u7684\u9884\u63d0\u7a0e<\/strong>\uff08withholding tax\uff09\u3002 [16] \u4f46 NRA \u53ef\u4ee5\u6839\u636e I.R.C. \u00a7 871(d) \u9009\u62e9\u628a\u79df\u91d1\u6536\u5165\u89c6\u4e3a ECI\uff0c\u8fd9\u6837\u5c31\u53ef\u4ee5\u6309\u51c0\u989d<\/strong>\u7528\u7d2f\u8fdb\u7a0e\u7387\u7eb3\u7a0e\uff0c\u5e76\u4e14\u80fd\u591f\u6263\u9664\u623f\u4ea7\u76f8\u5173\u8d39\u7528\uff08\u4f8b\u5982\u6298\u65e7\u3001\u7ef4\u4fee\u3001\u7269\u4e1a\u7ba1\u7406\u8d39\u7b49\uff09\uff0c\u6709\u65f6\u8fd8\u53ef\u80fd\u7ed3\u5408\u7a0e\u6536\u534f\u5b9a\u83b7\u5f97\u8fdb\u4e00\u6b65\u4f18\u5316\u7a7a\u95f4\u3002 [17]<\/p>

\u51fa\u552e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\u540c\u6837\u901a\u5e38\u4f1a\u5728\u300a\u5916\u56fd\u6295\u8d44\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u7a0e\u6cd5\u300b\uff08FIRPTA\uff09\u6846\u67b6\u4e0b\u88ab\u89c6\u4e3a ECI \u8fdb\u884c\u5f81\u7a0e\u3002\u8d44\u672c\u5229\u5f97\u5c06\u9002\u7528\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u7387\uff0c\u6700\u9ad8\u53ef\u8fbe 20%<\/strong>\uff1b\u540c\u65f6\uff0c\u4e70\u65b9\u5728\u4ea4\u5272\u65f6\u4e00\u822c\u9700\u8981\u6309\u6210\u4ea4\u4ef7\u603b\u989d\u7684 15% \u8fdb\u884c\u9884\u63d0\u6263\u7f34<\/strong>\u5e76\u4e0a\u7f34 IRS\u3002 [18] NRA \u9700\u8981\u63d0\u4ea4 Form 1040-NR<\/strong> \u6765\u7533\u62a5\u8be5\u9879\u4ea4\u6613\u6536\u76ca\uff0c\u5e76\u4e14\u5982\u679c FIRPTA \u7684\u9884\u63d0\u91d1\u989d\u9ad8\u4e8e\u5b9e\u9645\u5e94\u7eb3\u7a0e\u989d\uff0c\u53ef\u4ee5\u901a\u8fc7\u7533\u62a5\u62b5\u6263\u3001\u7533\u8bf7\u9000\u7a0e\u7b49\u65b9\u5f0f\u5904\u7406\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0cNRA \u4e00\u822c\u4e0d\u9002\u7528 3.8% \u7684\u51c0\u6295\u8d44\u6536\u5165\u7a0e\uff08NIIT\uff09<\/strong>\u3002 [19]<\/p>

NRA \u7684\u8d60\u4e0e\u7a0e\u89c4\u5219\uff08Gift Taxes for NRAs\uff09<\/h2>

\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u662f\uff1a\u5728\u7f8e\u56fd\u7a0e\u6cd5\u91cc\uff0cNRA \u5728\u201c\u6240\u5f97\u7a0e\u201d\u610f\u4e49\u4e0a\u7684\u5b9a\u4e49\uff0c\u4e0e\u5728\u201c\u8d60\u4e0e\u7a0e\/\u9057\u4ea7\u7a0e\u201d\u610f\u4e49\u4e0a\u7684\u5b9a\u4e49\u5e76\u4e0d\u5b8c\u5168\u76f8\u540c<\/strong>\u3002\u5c31\u8d60\u4e0e\u7a0e\u800c\u8a00\uff0c\u201c\u662f\u5426\u4e3a\u5c45\u6c11\u201d\u4e3b\u8981\u770b\u7eb3\u7a0e\u4eba\u5728\u8d60\u4e0e\u53d1\u751f\u65f6\u7684\u4f4f\u6240\u5730\/\u5b9a\u5c45\u5730\uff08domicile\uff09<\/strong>\u3002\u5982\u679c\u4e00\u4e2a\u4eba\u5c45\u4f4f\u5728\u7f8e\u56fd\u2014\u2014\u54ea\u6015\u65f6\u95f4\u5f88\u77ed\u2014\u2014\u5e76\u4e14\u5f53\u65f6\u6ca1\u6709\u660e\u786e\u3001\u73b0\u5b9e\u7684\u79bb\u5f00\u610f\u56fe<\/strong>\uff0c\u5c31\u53ef\u80fd\u88ab\u8ba4\u4e3a\u5728\u7f8e\u56fd\u6709\u4f4f\u6240\u5730\u3002 [20] \u5bf9\u4e8e\u4e0d\u4ee5\u7f8e\u56fd\u4e3a\u4f4f\u6240\u5730\u7684 NRA<\/strong>\uff0c\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u901a\u5e38\u53ea\u5bf9\u5176\u8f6c\u8ba9\u7684\u7f8e\u56fd\u7a0e\u6e90\u5730\u6709\u5f62\u8d22\u4ea7<\/strong>\u5f81\u7a0e\uff0c\u6bd4\u5982\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5185\u7684\u4e0d\u52a8\u4ea7\uff0c\u6216\u5b9e\u9645\u5728\u7f8e\u56fd\u5883\u5185\u7684\u6709\u5f62\u52a8\u4ea7\uff08\u5b9e\u7269\u8d22\u4ea7\uff09\u3002\u6362\u8a00\u4e4b\uff0c\u89c4\u5219\u7684\u6838\u5fc3\u662f\uff1a\u5bf9\u201c\u6709\u5f62\u3001\u5728\u7f8e\u56fd\u201d\u7684\u8d22\u4ea7\u8f6c\u8ba9\u5f81\u7a0e<\/strong>\u3002<\/p>

\u6839\u636e I.R.C. \u00a7 2501(a)(2)\uff0cNRA \u8d60\u4e0e\u65e0\u5f62\u8d22\u4ea7<\/strong>\u4e00\u822c\u4e0d\u5f81\u6536\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u4e14\u4e0d\u53d7\u8d22\u4ea7\u6240\u5728\u5730\u5f71\u54cd\uff1b\u4f46\u5982\u679c\u8d60\u4e0e\u4eba\u5c5e\u4e8e I.R.C. \u00a7 2501(a)(3) \u6240\u6307\u7684\u201ccovered expatriate\u201d\uff08\u901a\u5e38\u8bd1\u4e3a\u201c\u53d7\u7ba1\u5236\u7684\u79bb\u5883\u8005\u201d\/\u201c\u53d7\u8986\u76d6\u7684\u79bb\u5883\u8005\u201d\uff09\u5219\u53e6\u5f53\u522b\u8bba\u3002 [21] [22] \u8d22\u653f\u90e8\u6cd5\u89c4 25.2511-3(b)(3)(i) \u8fdb\u4e00\u6b65\u660e\u786e\uff1a\u7f8e\u56fd\u516c\u53f8\u80a1\u7968<\/strong>\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u7684\u65e0\u5f62\u8d22\u4ea7\u3002 [23] \u4f46\u5bf9\u4e8e\u4e0d\u5c5e\u4e8e covered expatriate \u7684 NRA\uff0c\u57fa\u4e8e \u00a7 2501(a)(2) \u7684\u5e7f\u6cdb\u8c41\u514d\uff0c\u5373\u4fbf\u8d60\u4e0e\u7684\u662f\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\uff0c\u901a\u5e38\u4e5f\u4e0d\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e<\/strong>\u3002\u76f8\u5e94\u5730\uff0c\u5916\u56fd\u516c\u53f8\u80a1\u7968<\/strong>\u88ab\u89c6\u4e3a\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u7684\u65e0\u5f62\u8d22\u4ea7\uff0c\u540c\u6837\u5728 NRA \u8d60\u4e0e\u65f6\u4e00\u822c\u4e5f\u4e0d\u5f81\u6536\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002 [24]<\/p>

\u6b64\u5916\uff0cNRA \u540c\u6837\u53ef\u4ee5\u4eab\u53d7\u5e74\u5ea6\u8d60\u4e0e\u514d\u7a0e\u989d\uff08annual exclusion\uff09\u3002\u4ee5 2025 \u5e74\u4e3a\u4f8b<\/strong>\uff0c\u6bcf\u4f4d\u53d7\u8d60\u4eba\u5e74\u5ea6\u514d\u7a0e\u989d\u4e3a 19,000 \u7f8e\u5143<\/strong>\uff1b\u8d85\u8fc7\u8be5\u989d\u5ea6\u7684\u8d60\u4e0e\uff0c\u5c06\u6309 **18% \u5230 40%**\u7684\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\u3002 [25] \u603b\u4f53\u800c\u8a00\uff0c\u8fd9\u5957\u5236\u5ea6\u4e3a NRA \u63d0\u4f9b\u4e86\u76f8\u5f53\u591a\u7684\u89c4\u5212\u7a7a\u95f4\uff1a\u7279\u522b\u662f\u5728\u901a\u8fc7\u6d77\u5916\u4fe1\u6258\u6216\u5883\u5916\u5b9e\u4f53\u8fdb\u884c\u8d22\u5bcc\u8f6c\u79fb\u65f6\uff0c\u5982\u679c\u7ed3\u6784\u8bbe\u8ba1\u5f97\u5f53\uff0c\u5f80\u5f80\u53ef\u4ee5\u5728\u5408\u89c4\u524d\u63d0\u4e0b\u5927\u5e45\u964d\u4f4e\u751a\u81f3\u907f\u514d\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u8d1f\u62c5\u3002<\/p>

NRA \u7684\u9057\u4ea7\u7a0e\u89c4\u5219\uff08Estate Taxes for NRAs\uff09<\/h2>

\u5728\u9057\u4ea7\u7a0e\u5c42\u9762\uff0c\u201c\u662f\u5426\u4e3a\u5c45\u6c11\u201d\u7684\u5224\u65ad\u540c\u6837\u4ee5\u6b7b\u4ea1\u65f6\u7684**\u4f4f\u6240\u5730\uff08domicile\uff09**\u4e3a\u51c6\u3002 [26] \u5982\u679c\u4e00\u4e2a\u4eba\u5728\u53bb\u4e16\u65f6\u88ab\u8ba4\u5b9a\u5728\u7f8e\u56fd\u5177\u6709\u4f4f\u6240\u5730\uff0c\u5c31\u4f1a\u88ab\u89c6\u4e3a\u7f8e\u56fd\u9057\u4ea7\u7a0e\u610f\u4e49\u4e0a\u7684\u201c\u5c45\u6c11\u201d\u3002\u7f8e\u56fd\u7a0e\u52a1\u4f53\u7cfb\u5bf9\u4f4f\u6240\u5730\u7684\u7ecf\u5178\u8868\u8ff0\u662f\uff1a\u4e00\u4e2a\u4eba\u53ea\u8981\u5728\u67d0\u5730\u5c45\u4f4f\u2014\u2014\u54ea\u6015\u5f88\u77ed\u65f6\u95f4\u2014\u2014\u5e76\u4e14\u6ca1\u6709\u660e\u786e\u3001\u73b0\u5b9e\u7684\u79bb\u5f00\u610f\u56fe\uff0c\u5c31\u53ef\u80fd\u5728\u8be5\u5730\u53d6\u5f97\u4f4f\u6240\u5730\u3002 [27]<\/p>

\u5bf9\u4e8e\u4e0d\u4ee5\u7f8e\u56fd\u4e3a\u4f4f\u6240\u5730\u7684 NRA\uff0c\u5176\u9057\u4ea7\u901a\u5e38\u53ea\u5c31**\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\uff08U.S.-situated property\uff09**\u7f34\u7eb3\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002 [28] \u4f46 NRA \u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u975e\u5e38\u6709\u9650\uff0c\u901a\u5e38\u53ea\u6709 60,000 \u7f8e\u5143<\/strong>\u3002 [29] \u8d85\u8fc7\u514d\u7a0e\u989d\u7684\u90e8\u5206\uff0c\u518d\u6309 **18% \u5230 40%**\u7684\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\u9057\u4ea7\u7a0e\u3002 [30]<\/p>

Frank \u600e\u6837\u624d\u80fd\u628a\u8f6c\u8ba9\u7ed9 Sam \u7684\u7a0e\u52a1\u6210\u672c\u964d\u5230\u6700\u4f4e\uff1f<\/h2>

\u56de\u5230\u6211\u4eec\u8fd9\u4e2a\u5047\u8bbe\u6848\u4f8b\uff1aFrank \u8981\u600e\u6837\u505a\uff0c\u624d\u80fd\u51cf\u5c11\u9057\u4ea7\u7a0e\uff0c\u5e76\u907f\u514d\u8ba9 Sam \u627f\u53d7\u6c89\u91cd\u7684\u7a0e\u52a1\u540e\u679c\uff1f\u53ef\u884c\u7684\u7b56\u7565\u5176\u5b9e\u4e0d\u6b62\u4e00\u79cd\uff0c\u4f46\u6bcf\u79cd\u65b9\u6848\u90fd\u6709\u76f8\u5e94\u7684\u7a0e\u52a1\u53d6\u820d\u4e0e\u98ce\u9669\u70b9\u3002<\/p>

\u7b56\u7565\u4e00\uff1a\u8d60\u4e0e\u4e0d\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u7684\u73b0\u91d1\uff08Gifting Cash That Is Not U.S.-Situs\uff09<\/h2>

\u5047\u8bbe Frank \u5df2\u7ecf\u610f\u8bc6\u5230\uff1a\u4ed6\u5728\u7f8e\u56fd\u5883\u5185\u7684\u8d44\u4ea7\uff08\u4f8b\u5982\u5b9e\u9645\u4f4d\u4e8e\u7f8e\u56fd\u7684\u623f\u4ea7\u3001\u6216\u5728\u7a0e\u6cd5\u4e0a\u88ab\u8ba4\u5b9a\u4e3a\u201c\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u201d\u7684\u8d44\u4ea7\uff09\u53ef\u80fd\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u3002\u4e3a\u4e86\u964d\u4f4e\u8fd9\u7c7b\u7a0e\u8d1f\u66b4\u9732\uff0cFrank \u53ef\u4ee5\u628a\u8f6c\u8ba9\u5bf9\u8c61\u9650\u5b9a\u4e3a\u4e0d\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u7684\u8d44\u4ea7<\/strong>\u3002<\/p>

\u56e0\u6b64\uff0cFrank \u4e0d\u9009\u62e9\u628a\u52a0\u5dde\u623f\u4ea7\u7684 50%\u4ea7\u6743\u8d60\u4e0e\u7ed9 Sam\uff0c\u800c\u662f\u6539\u4e3a\u628a\u5b58\u653e\u5728\u7f8e\u56fd\u5883\u5916\u7684\u73b0\u91d1\u8d60\u4e0e\u7ed9 Sam\u3002<\/p>

\u7531\u4e8e\u8fd9\u7b14\u73b0\u91d1\u5b58\u653e\u5728\u6d77\u5916\u94f6\u884c\u8d26\u6237\u4e2d\uff0c\u5e76\u4e0d\u5728\u7269\u7406\u6216\u6cd5\u5f8b\u4e0a\u4e0e\u7f8e\u56fd\u7ed1\u5b9a\uff0c\u4e00\u822c\u4f1a\u88ab\u89c6\u4e3a\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7<\/strong>\uff0c\u56e0\u6b64 Frank \u628a\u8fd9\u7b14\u6d77\u5916\u73b0\u91d1\u8d60\u4e0e\u7ed9 Sam\uff0c\u901a\u5e38\u4e0d\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002<\/p>

\u63a5\u4e0b\u6765\uff0cSam \u53ef\u4ee5\u7528\u8fd9\u7b14\u6d77\u5916\u73b0\u91d1\u53bb\u8d2d\u4e70\u7f8e\u56fd\u623f\u4ea7\uff0c\u5e76\u628a\u4ea7\u6743\u767b\u8bb0\u5728\u81ea\u5df1\u540d\u4e0b\uff0c\u6216\u8005\u653e\u5165\u4e00\u4e2a\u4ee5\u4ed6\u4e3a\u53d7\u76ca\u4eba\u7684\u4fe1\u6258\u4e2d\u3002\u7531\u4e8e Frank \u4ece\u4e00\u5f00\u59cb\u5c31\u6ca1\u6709\u6301\u6709\u8be5\u623f\u4ea7\u4ea7\u6743\uff0c\u8fd9\u5957\u623f\u4ea7\u5c31\u4e0d\u4f1a\u88ab\u8ba1\u5165 Frank \u7684\u9057\u4ea7\u8303\u56f4\uff0c\u56e0\u6b64 Frank \u53bb\u4e16\u65f6\uff0c\u8be5\u623f\u4ea7\u4e5f\u5c31\u4e0d\u4f1a\u89e6\u53d1\u9488\u5bf9 Frank \u7684\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002 [31]<\/p>

\u4e0d\u8fc7\uff0c\u8fd9\u4e2a\u65b9\u6848\u4e5f\u6709\u660e\u663e\u4ee3\u4ef7\uff1a\u7b2c\u4e00\uff0c\u8fd9\u5957\u623f\u4ea7\u4e0d\u4f1a\u56e0\u4e3a Frank \u7684\u53bb\u4e16\u800c\u83b7\u5f97\u6210\u672c\u57fa\u7840\u8c03\u9ad8\uff08step-up in basis\uff09\uff0c\u56e0\u6b64 Sam \u5c06\u6765\u51fa\u552e\u65f6\u53ef\u80fd\u9762\u5bf9\u66f4\u9ad8\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u7b2c\u4e8c\uff0c\u623f\u4ea7\u5b8c\u5168\u5728 Sam \u540d\u4e0b\uff0cFrank \u7b49\u4e8e\u628a\u63a7\u5236\u6743\u548c\u6cd5\u5f8b\u6743\u5229\u5168\u90e8\u8ba9\u51fa\uff1b\u5982\u679c Frank \u751f\u524d\u8fd8\u5e0c\u671b\u7ee7\u7eed\u5c45\u4f4f\u6216\u63a7\u5236\u8fd9\u5957\u623f\u4ea7\uff0c\u8fd9\u79cd\u5b89\u6392\u5c31\u53ef\u80fd\u4e0d\u592a\u7406\u60f3\u3002<\/p>

\u65b9\u6848\u4e8c\uff1a\u901a\u8fc7\u7f8e\u56fd\u516c\u53f8\uff08USC\uff09\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\uff08Holding U.S. Real Estate via a U.S. Corporation\uff09<\/h2>

\u53e6\u4e00\u4e2a\u53ef\u80fd\u51cf\u8f7b Sam \u8d22\u52a1\u538b\u529b\u7684\u7b56\u7565\u662f\uff1aFrank \u53ef\u4ee5\u8bbe\u7acb\u4e00\u5bb6\u7531\u4ed6\u5168\u8d44\u6301\u6709\u7684\u7f8e\u56fd\u516c\u53f8<\/strong>\uff08U.S. corporation\uff0c\u7b80\u79f0 USC<\/strong>\uff09\uff0c\u5e76\u7528\u6765\u81ea\u7f8e\u56fd\u5883\u5916\u7684\u73b0\u91d1\u5bf9\u8be5\u516c\u53f8\u51fa\u8d44\uff08\u8d44\u672c\u91d1\uff09\u3002\u968f\u540e\uff0c\u7531 USC \u5728\u6d1b\u6749\u77f6\u8d2d\u4e70\u5e76\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u7684\u4ea7\u6743\u3002<\/p>

\u5728\u8fd9\u79cd\u7ed3\u6784\u4e0b\uff0c\u623f\u4ea7\u4ea7\u6743\u8bc1\u4e0a\u4e0d\u4f1a\u51fa\u73b0 Frank \u7684\u540d\u5b57\uff0c\u56e0\u4e3a\u623f\u4ea7\u767b\u8bb0\u5728 USC \u540d\u4e0b\uff1bFrank \u5b9e\u9645\u6301\u6709\u7684\u662f USC \u7684\u80a1\u6743<\/strong>\u3002\u968f\u7740\u65f6\u95f4\u63a8\u79fb\uff0cFrank \u8fd8\u53ef\u4ee5\u628a USC \u7684\u80a1\u4efd\u9010\u6b65\u8f6c\u8ba9\u7ed9\u513f\u5b50 Sam\u3002<\/p>

\u8d60\u4e0e\u7a0e\u5904\u7406\uff08Gift Tax Treatment\uff09<\/h2>

\u4ece\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u89d2\u5ea6\u770b\uff0c\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u80a1\u7968\u901a\u5e38\u88ab\u89c6\u4e3a\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\uff08U.S.-situs property\uff09<\/strong>\u3002\u4f46\u5173\u952e\u70b9\u5728\u4e8e\uff1a\u5bf9\u4e8e NRA\uff0c\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u4e00\u822c\u53ea\u5bf9\u8f6c\u8ba9\u7684\u7f8e\u56fd\u7a0e\u6e90\u5730\u4e0d\u52a8\u4ea7<\/strong>\u548c\u7f8e\u56fd\u5883\u5185\u7684\u6709\u5f62\u52a8\u4ea7<\/strong>\u5f81\u7a0e\uff1b\u5bf9\u65e0\u5f62\u8d22\u4ea7<\/strong>\uff08\u5305\u62ec\u516c\u53f8\u80a1\u7968\uff09\u8f6c\u8ba9\uff0c\u901a\u5e38\u4e0d\u7eb3\u5165\u8d60\u4e0e\u7a0e\u8bfe\u7a0e\u8303\u56f4\u3002 [32]<\/p>

\u56e0\u6b64\uff0c\u53ea\u8981 Frank \u4ecd\u7136\u662f\u975e\u5c45\u6c11\u975e\u516c\u6c11\uff08NRA\uff09\uff0c\u5e76\u4e14\u4e0d\u843d\u5165 I.R.C. \u00a7 2801 \u7684\u201ccovered expatriate\u201d\u7b49\u7279\u6b8a\u89c4\u5219\u4e4b\u4e0b\uff0c\u90a3\u4e48\u4ed6\u751f\u524d\u628a USC \u80a1\u4efd\u8d60\u4e0e\u7ed9 Sam\uff0c\u539f\u5219\u4e0a\u4e0d\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u2014\u2014\u5373\u4fbf\u8be5\u80a1\u7968\u5728\u6982\u5ff5\u4e0a\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\u3002<\/p>

\u9057\u4ea7\u7a0e\u98ce\u9669\uff08Estate Tax Exposure\uff09<\/h2>

\u4f7f\u7528 USC \u7684\u201c\u4ee3\u4ef7\u201d\u5f80\u5f80\u4e3b\u8981\u4f53\u73b0\u5728 Frank \u53bb\u4e16\u65f6\u3002\u5bf9\u4e8e NRA\uff0c\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u53ea\u5305\u62ec\u201c\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5185\u201d\u7684\u8d22\u4ea7\uff08U.S.-situs\uff09\u3002\u800c\u5728\u9057\u4ea7\u7a0e\u5c42\u9762\uff0cI.R.C. \u00a7 2104(a) \u660e\u786e\u89c4\u5b9a\uff1a\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u7684\u80a1\u7968<\/strong>\u5728\u9057\u4ea7\u7a0e\u610f\u4e49\u4e0a\u88ab\u89c6\u4e3a\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\u3002<\/p>

\u8fd9\u610f\u5473\u7740\uff1a\u5982\u679c Frank \u53bb\u4e16\u65f6\u4ecd\u6301\u6709 USC \u80a1\u4efd\uff0c\u90a3\u4e48\u8fd9\u4e9b\u80a1\u4efd\u7684\u516c\u5141\u5e02\u573a\u4ef7\u503c\uff08FMV\uff09\u5c06\u88ab\u5168\u989d\u8ba1\u5165<\/strong> Frank \u7684\u7f8e\u56fd\u9057\u4ea7\u7a0e\u5e94\u7a0e\u9057\u4ea7\u4e2d\u3002\u7531\u4e8e NRA \u901a\u5e38\u53ea\u6709 60,000 \u7f8e\u5143<\/strong>\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\uff0c\u8d85\u8fc7\u90e8\u5206\u5c06\u9002\u7528 I.R.C. \u00a7 2001(c) \u7684\u7d2f\u8fdb\u7a0e\u7387\uff0c\u6700\u9ad8\u53ef\u8fbe 40%<\/strong>\u3002\u56e0\u6b64\uff0c\u76f8\u5bf9\u4e8e\u5e95\u5c42\u623f\u5730\u4ea7\u7684\u4ef7\u503c\uff0c\u8fd9\u79cd\u7ed3\u6784\u53ef\u80fd\u4f1a\u5e26\u6765\u975e\u5e38\u53ef\u89c2\u7684\u9057\u4ea7\u7a0e\u66b4\u9732\u3002<\/p>

\u5176\u4ed6\u9700\u8981\u8003\u8651\u7684\u70b9\uff08Other Considerations\uff09<\/h2>

\u7531\u4e8e USC \u80a1\u4efd\u4f1a\u88ab\u8ba1\u5165 Frank \u7684\u9057\u4ea7\uff0c\u6309\u4e00\u822c\u89c4\u5219\uff0c\u8fd9\u4e9b\u80a1\u4efd\u5728 Frank \u53bb\u4e16\u65f6\u901a\u5e38\u53ef\u4ee5\u6309 I.R.C. \u00a7 1014(a) \u83b7\u5f97\u6210\u672c\u57fa\u7840\u8c03\u9ad8\uff08step-up in basis\uff09<\/strong>\u3002\u8fd9\u5bf9 Sam \u6765\u8bf4\u53ef\u80fd\u662f\u5229\u597d\uff1a\u672a\u6765\u65e0\u8bba Sam \u51fa\u552e\u80a1\u4efd\uff0c\u8fd8\u662f USC \u51fa\u552e\u623f\u4ea7\u5e76\u6e05\u7b97\u5206\u914d\uff0c\u90fd\u53ef\u80fd\u56e0\u4e3a\u201c\u8c03\u57fa\u201d\u800c\u51cf\u5c11\u540e\u7eed\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u538b\u529b\u3002<\/p>

\u4f46\u4e0e\u6b64\u540c\u65f6\uff0c\u8fd9\u4e2a\u7ed3\u6784\u4e5f\u4f1a\u5e26\u6765\u660e\u663e\u7684\u6240\u5f97\u7a0e\u4e0e\u7ba1\u7406\u6210\u672c\u3002USC \u4f5c\u4e3a\u516c\u53f8\u4e3b\u4f53\uff0c\u9700\u8981\u5c31\u5176\u51c0\u79df\u91d1\u6536\u5165\u548c\u51fa\u552e\u623f\u4ea7\u7684\u51c0\u6536\u76ca\u7f34\u7eb3\u7f8e\u56fd\u8054\u90a6\u516c\u53f8\u6240\u5f97\u7a0e\uff0c\u76ee\u524d\u516c\u53f8\u7a0e\u7387\u4e3a 21% \u7684\u56fa\u5b9a\u7a0e\u7387<\/strong>\u3002\u6b64\u5916\uff0c\u82e5 USC \u5728\u7f34\u7eb3\u516c\u53f8\u7a0e\u540e\u518d\u628a\u5229\u6da6\u5206\u914d\u7ed9\u80a1\u4e1c\uff0c\u80a1\u4e1c\u5c42\u9762\u53ef\u80fd\u8fd8\u4f1a\u88ab\u5f53\u4f5c\u80a1\u606f<\/strong>\u518d\u5f81\u7a0e\uff0c\u5b58\u5728\u201c\u516c\u53f8\u5c42\u9762 + \u80a1\u4e1c\u5c42\u9762\u201d\u7684\u53cc\u91cd\u5f81\u7a0e<\/strong>\u98ce\u9669\u3002<\/p>

\u53e6\u5916\uff0cFIRPTA\uff08I.R.C. \u00a7 1445\uff09\u7684\u9884\u63d0\u6263\u7f34\u89c4\u5219\u901a\u5e38\u9002\u7528\u4e8e\u5916\u56fd\u4eba\u5904\u7f6e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6743\u76ca\uff08USRPI\uff09\u7684\u60c5\u5f62\uff0c\u800c\u4e0d\u662f\u9002\u7528\u4e8e\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u672c\u8eab\u51fa\u552e\u623f\u4ea7\u7684\u60c5\u5f62\u3002\u4f46\u5728\u672a\u6765\u5982\u679c\u51fa\u73b0\u6d89\u53ca\u5916\u56fd\u80a1\u4e1c\u7684\u80a1\u6743\u8f6c\u8ba9\u3001\u7ed3\u6784\u91cd\u7ec4\u6216\u9000\u51fa\u5b89\u6392\uff0c\u4ecd\u53ef\u80fd\u5728\u80a1\u4e1c\u5c42\u9762\u89e6\u53d1 FIRPTA \u76f8\u5173\u95ee\u9898\u3002 [33]<\/p>

\u6700\u540e\uff0c\u7ef4\u6301\u4e00\u5bb6 USC \u8fd8\u4f1a\u4ea7\u751f\u6301\u7eed\u6027\u7684\u6cd5\u5f8b\u3001\u7a0e\u52a1\u548c\u5408\u89c4\u4e49\u52a1\uff08\u4f8b\u5982\u5e74\u5ea6\u7533\u62a5\u3001\u516c\u53f8\u6cbb\u7406\u7ef4\u62a4\u3001\u4f1a\u8ba1\u4e0e\u62a5\u7a0e\u6210\u672c\u7b49\uff09\uff0c\u8fd9\u4e9b\u90fd\u9700\u8981\u7eb3\u5165\u6574\u4f53\u6210\u672c\u8bc4\u4f30\u3002<\/p>

\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u7684\u975e\u59d4\u6258\u4eba\u4fe1\u6258\u6301\u6709\u7f8e\u56fd\u516c\u53f8\uff0c\u518d\u7531\u7f8e\u56fd\u516c\u53f8\u6301\u6709\u7f8e\u56fd\u623f\u4ea7<\/h2>

\uff08U.S. Irrevocable Non-grantor Trust Holding a U.S. Corporation Owning U.S. Property\uff09<\/p>

Frank \u8bbe\u7acb\u4e00\u4e2a\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u7684\u975e\u59d4\u6258\u4eba\u4fe1\u6258<\/strong>\uff0c\u5e76\u7528\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7<\/strong>\uff08\u4f8b\u5982\u5883\u5916\u73b0\u91d1\u6216\u5883\u5916\u8bc1\u5238\uff09\u4e3a\u4fe1\u6258\u6ce8\u8d44\u3002\u968f\u540e\uff0c\u8be5\u7f8e\u56fd\u4fe1\u6258\u7528\u6ce8\u5165\u7684\u8d44\u91d1\u8bbe\u7acb\u5e76\u51fa\u8d44\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8\uff1b\u518d\u7531\u8fd9\u5bb6\u7f8e\u56fd\u516c\u53f8\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u4f8b\u5982\u52a0\u5dde\u7684\u51fa\u79df\u623f\uff0c\u6216\u7528\u4e8e\u81ea\u4f4f\u7684\u623f\u4ea7\u3002<\/p>

\u4f46\u9700\u8981\u7279\u522b\u6307\u51fa\uff1a\u975e\u5c45\u6c11\u59d4\u6258\u4eba\u60f3\u8981\u8bbe\u7acb\u4e00\u4e2a\u201c\u7f8e\u56fd\u4fe1\u6258\u201d\uff0c\u5fc5\u987b\u6ee1\u8db3 I.R.C. \u00a7 7701(a)(30)(E) \u5bf9\u7f8e\u56fd\u4fe1\u6258\u7684\u5224\u5b9a\u6807\u51c6\uff0c\u5373\uff1a\u7f8e\u56fd\u6cd5\u9662\u5bf9\u4fe1\u6258\u7ba1\u7406\u5177\u6709\u4e3b\u8981\u76d1\u7763\u6743\uff08\u6cd5\u9662\u7ba1\u8f96\u6d4b\u8bd5\uff09<\/strong>\uff0c\u5e76\u4e14\u4e00\u540d\u7f8e\u56fd\u4eba\u6709\u6743\u63a7\u5236\u4fe1\u6258\u7684\u91cd\u5927\u51b3\u7b56\uff08\u63a7\u5236\u6d4b\u8bd5\uff09<\/strong>\u3002<\/p>

\u7ed3\u6784\u5982\u4f55\u8fd0\u4f5c\uff08How It Works\uff09<\/h2>

Frank \u4f5c\u4e3a\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\uff08NRA\uff09\uff0c\u8bbe\u7acb\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u7684\u975e\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u5e76\u4e14\u4ec5\u4ee5\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\uff08\u4f8b\u5982\u5883\u5916\u73b0\u91d1\u6216\u5883\u5916\u8bc1\u5238\uff09\u4e3a\u4fe1\u6258\u6ce8\u8d44\u3002\u7531\u4e8e NRA \u7684\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u901a\u5e38\u53ea\u9488\u5bf9\u8f6c\u8ba9\u7684\u7f8e\u56fd\u7a0e\u6e90\u5730\u4e0d\u52a8\u4ea7<\/strong>\u4e0e\u7f8e\u56fd\u5883\u5185\u7684\u6709\u5f62\u52a8\u4ea7<\/strong>\uff0c\u56e0\u6b64\u628a\u8fd9\u4e9b\u5883\u5916\u8d44\u4ea7\u8f6c\u5165\u4fe1\u6258\uff0c\u4e00\u822c\u4e0d\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002 [34]<\/p>

\u5728\u4fe1\u6258\u83b7\u5f97\u8d44\u91d1\u540e\uff0c\u4fe1\u6258\u8bbe\u7acb\u5e76\u51fa\u8d44\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8\uff08\u901a\u8fc7\u8ba4\u8d2d\u516c\u53f8\u80a1\u4efd\u7684\u65b9\u5f0f\u5411\u516c\u53f8\u6ce8\u8d44\uff09\u3002\u968f\u540e\uff0c\u8be5\u7f8e\u56fd\u516c\u53f8\u7528\u8fd9\u7b14\u8d44\u672c\u53bb\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u5230\u8fd9\u4e00\u6b65\uff0cFrank \u65e2\u4e0d\u76f4\u63a5\u62e5\u6709\u7f8e\u56fd\u623f\u4ea7\uff0c\u4e5f\u4e0d\u76f4\u63a5\u62e5\u6709\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\uff1b\u623f\u4ea7\u548c\u516c\u53f8\u80a1\u4efd\u90fd\u5f52\u4fe1\u6258\u6240\u6709\u3002\u7531\u4e8e\u8be5\u4fe1\u6258\u5c5e\u4e8e\u72ec\u7acb\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u5b83\u5728\u7f8e\u56fd\u6240\u5f97\u7a0e\u610f\u4e49\u4e0a\u662f\u4e00\u4e2a\u5355\u72ec\u7684\u201c\u7eb3\u7a0e\u4eba\u201d\u3002 [35]<\/p>

\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u8003\u91cf\uff08Gift and Estate Tax Considerations\uff09<\/h2>

\uff08\u4e00\uff09\u8d60\u4e0e\u7a0e\u5c42\u9762<\/strong>
Frank \u628a\u5883\u5916\u73b0\u91d1\u6216\u5883\u5916\u8bc1\u5238\u8f6c\u5165\u4e0d\u53ef\u64a4\u9500\u4fe1\u6258\uff0c\u56e0\u4e3a\u5c5e\u4e8e\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\uff0c\u4e14 NRA \u7684\u8d60\u4e0e\u7a0e\u8bfe\u7a0e\u8303\u56f4\u901a\u5e38\u4ec5\u9650\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u4e0d\u52a8\u4ea7\u4e0e\u7f8e\u56fd\u5883\u5185\u6709\u5f62\u52a8\u4ea7\uff0c\u6240\u4ee5\u8fd9\u4e00\u6b65\u901a\u5e38\u4e0d\u7eb3\u5165\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u5173\u952e\u70b9\u5728\u4e8e\uff1aFrank \u5e76\u6ca1\u6709\u628a\u7f8e\u56fd\u623f\u4ea7\u6216\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u76f4\u63a5\u8f6c\u8ba9\u7ed9 Sam \u6216\u8f6c\u5165\u4fe1\u6258\uff1b\u8fd9\u4e9b\u201c\u7f8e\u56fd\u8d44\u4ea7\u201d\u662f\u5728\u540e\u7eed\u9636\u6bb5\u7531\u4fe1\u6258\u53ca\u5176\u7f8e\u56fd\u516c\u53f8\u5728\u7f8e\u56fd\u5883\u5185\u8d2d\u4e70\u53d6\u5f97\u7684\u3002<\/p>

\uff08\u4e8c\uff09\u9057\u4ea7\u7a0e\u5c42\u9762<\/strong>
\u5982\u679c\u4fe1\u6258\u6761\u6b3e\u8bbe\u8ba1\u5f97\u5f53\uff0c\u4f7f Frank \u4e0d\u4fdd\u7559\u4f1a\u89e6\u53d1 I.R.C. \u00a7\u00a7 2036 \u6216 2038 \u7684\u6743\u5229\u6216\u63a7\u5236\uff08\u4f8b\u5982\u4fdd\u7559\u5bf9\u8d22\u4ea7\u7684\u4eab\u7528\u6743\u3001\u6216\u4fdd\u7559\u4fee\u6539\/\u64a4\u9500\/\u63a7\u5236\u5206\u914d\u7b49\u5b9e\u8d28\u6027\u6743\u529b\uff09\uff0c\u90a3\u4e48\u4ece\u7a0e\u6cd5\u5f52\u5c5e\u4e0a\u8bb2\uff0cFrank \u5728\u53bb\u4e16\u65f6\u5e76\u4e0d\u201c\u62e5\u6709\u201d\u8be5\u7f8e\u56fd\u623f\u4ea7\u6216\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u3002\u8fd9\u6837\u4e00\u6765\uff0c\u5373\u4fbf\u8fd9\u4e9b\u8d44\u4ea7\u5728\u4fe1\u6258\u540d\u4e0b\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\uff0c\u5b83\u4eec\u4e5f\u4e0d\u5e94\u88ab\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u603b\u989d\uff08gross estate\uff09\u3002 [36]<\/p>

\u6362\u53e5\u8bdd\u8bf4\uff0c\u901a\u8fc7\u5728\u4e2d\u95f4\u8bbe\u7f6e\u4e00\u4e2a\u5408\u89c4\u8bbe\u8ba1\u7684\u4e0d\u53ef\u64a4\u9500\u975e\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u518d\u914d\u5408\u516c\u53f8\u4f5c\u4e3a\u6301\u6709\u5e73\u53f0\uff0cFrank \u53ef\u80fd\u5b9e\u73b0\u4e00\u4e2a\u91cd\u8981\u76ee\u7684\uff1a\u907f\u514d\u56e0\u76f4\u63a5\u6301\u6709\u7f8e\u56fd\u623f\u4ea7\u6216\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u800c\u4ea7\u751f\u7684 NRA \u9057\u4ea7\u7a0e\u66b4\u9732<\/strong>\u3002 [37]<\/p>

\u89c4\u5212\u610f\u4e49\u4e0e\u4ee3\u4ef7\uff08Planning Implications\uff09<\/h2>

\u8fd9\u79cd\u7ed3\u6784\u672c\u8d28\u4e0a\u662f\u201c\u7528\u8f6c\u8ba9\u7a0e\u4f18\u5316\u6362\u53d6\u6240\u5f97\u7a0e\u6548\u7387\u548c\u63a7\u5236\u6743\u7684\u727a\u7272\u201d\u3002<\/p>

\u9996\u5148\uff0c\u4ece\u6240\u5f97\u7a0e\u89d2\u5ea6\u770b\uff0c\u7f8e\u56fd\u516c\u53f8\u4f1a\u6309 21% \u7684\u8054\u90a6\u516c\u53f8\u7a0e\u7387<\/strong>\u5bf9\u51c0\u79df\u91d1\u6536\u5165\u4ee5\u53ca\u672a\u6765\u51fa\u552e\u623f\u4ea7\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\u7f34\u7a0e\u3002\u4e4b\u540e\uff0c\u5982\u679c\u516c\u53f8\u5411\u4fe1\u6258\u5206\u7ea2\uff0c\u4fe1\u6258\u518d\u5411\u53d7\u76ca\u4eba\u5206\u914d\uff0c\u76f8\u5173\u91d1\u989d\u8fd8\u53ef\u80fd\u5728\u4fe1\u6258\u5c42\u9762\u6216\u53d7\u76ca\u4eba\u5c42\u9762\u518d\u6b21\u88ab\u5f81\u7a0e\uff0c\u5f62\u6210\u5178\u578b\u7684\u201c\u516c\u53f8\u5c42\u9762 + \u5206\u914d\u5c42\u9762\u201d\u7684\u53cc\u91cd\u5f81\u7a0e\u95ee\u9898\u3002<\/p>

\u5176\u6b21\uff0c\u56e0\u4e3a\u8fd9\u4e2a\u7ed3\u6784\u7684\u6838\u5fc3\u76ee\u6807\u662f\u628a\u7f8e\u56fd\u623f\u4ea7\u4e0e\u516c\u53f8\u80a1\u4efd\u90fd\u653e\u5728 Frank \u7684\u5e94\u7a0e\u9057\u4ea7\u4e4b\u5916\uff0c\u6240\u4ee5 Frank \u53bb\u4e16\u65f6\u901a\u5e38\u4e0d\u4f1a\u89e6\u53d1 I.R.C. \u00a7 1014 \u7684\u201c\u6210\u672c\u57fa\u7840\u8c03\u9ad8\uff08step-up\uff09\u201d\u673a\u5236\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c\u623f\u4ea7\u957f\u671f\u5927\u5e45\u5347\u503c\uff0c\u53d7\u76ca\u4eba\u672a\u6765\u51fa\u552e\u65f6\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34\u66f4\u9ad8\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u538b\u529b\u2014\u2014\u8fd9\u662f\u4e0e\u201c\u907f\u514d\u9057\u4ea7\u7a0e\u201d\u76f8\u5bf9\u5e94\u7684\u5178\u578b\u53d6\u820d\u3002<\/p>

\u6700\u540e\uff0c\u4e5f\u662f\u6700\u5173\u952e\u7684\u98ce\u9669\u63a7\u5236\u70b9\uff1a\u4e00\u65e6 Frank \u628a\u5883\u5916\u8d44\u4ea7\u8f6c\u5165\u4e0d\u53ef\u64a4\u9500\u975e\u59d4\u6258\u4eba\u4fe1\u6258\uff0c\u4ed6\u5c31\u5fc5\u987b\u771f\u6b63\u653e\u5f03\u63a7\u5236\u6743<\/strong>\u3002\u5982\u679c\u4fe1\u6258\u6761\u6b3e\u4f7f\u4ed6\u4fdd\u7559\u4e86\u843d\u5165 I.R.C. \u00a7\u00a7 2036 \u6216 2038 \u7684\u6743\u5229\u6216\u6743\u529b\uff08\u4f8b\u5982\u7ee7\u7eed\u4eab\u7528\u623f\u4ea7\u3001\u6216\u80fd\u591f\u66f4\u6539\u53d7\u76ca\u5b89\u6392\u3001\u6216\u80fd\u591f\u64a4\u9500\/\u4fee\u6539\u4fe1\u6258\u7b49\uff09\uff0c\u7f8e\u56fd\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4ecd\u4f1a\u628a\u4fe1\u6258\u8d44\u4ea7\u89c6\u4e3a Frank \u7684\u5e94\u7a0e\u9057\u4ea7\uff0c\u4ece\u800c\u7834\u574f\u539f\u672c\u60f3\u5b9e\u73b0\u7684\u9057\u4ea7\u7a0e\u9694\u79bb\u6548\u679c\u3002<\/p>

\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258\u6301\u6709\u5916\u56fd\u516c\u53f8\uff0c\u5916\u56fd\u516c\u53f8\u518d\u6301\u6709\u7f8e\u56fd\u516c\u53f8\u5e76\u6301\u6709\u7f8e\u56fd\u623f\u4ea7<\/h2>

\uff08Foreign Grantor Trust Holding a Foreign Corporation That Owns a U.S. Corporation Owning U.S. Real Estate\uff09<\/p>

Frank \u8bbe\u7acb\u4e00\u4e2a\u4e0d\u53ef\u64a4\u9500\u7684\u5916\u56fd\u59d4\u6258\u4eba\u4fe1\u6258<\/strong>\uff08foreign grantor trust\uff0c\u7b80\u79f0 FGT<\/strong>\uff09\uff0c\u5e76\u4ee5\u5883\u5916\u73b0\u91d1\u6216\u5883\u5916\u8bc1\u5238\u7b49\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7<\/strong>\u5411\u4fe1\u6258\u4f5c\u51fa\u4e00\u7b14\u201c\u5b8c\u6210\u6027\u8d60\u4e0e\u201d\uff08completed gift\uff09\u3002\u968f\u540e\uff0cFGT \u53d6\u5f97\u4e00\u5bb6\u5916\u56fd\u516c\u53f8<\/strong>\uff08foreign corporation\uff0c\u7b80\u79f0 FRC<\/strong>\uff09100% \u7684\u80a1\u4efd\uff0c\u800c FRC \u518d\u6301\u6709\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8<\/strong>\uff08U.S. corporation\uff0c\u7b80\u79f0 USC<\/strong>\uff09100% \u7684\u80a1\u4efd\u3002\u6700\u7ec8\uff0c\u7531 USC \u76f4\u63a5\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u7684\u4ea7\u6743\uff08legal title\uff09\u3002<\/p>

\u8fd9\u4e2a\u591a\u5c42\u7ed3\u6784\u7684\u6838\u5fc3\uff0c\u662f\u5728 Frank \u4e0e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u4e4b\u95f4\uff0c\u540c\u65f6\u63d2\u5165\u5916\u56fd\u4fe1\u6258<\/strong>\u4e0e\u4e00\u4e2a\u5916\u56fd\u201c\u9694\u79bb\/\u963b\u65ad\u516c\u53f8\uff08blocker\uff09\u201d\uff0c\u4f7f Frank \u4e0d\u76f4\u63a5\u6301\u6709\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6743\u76ca\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff1a\u5728\u7f8e\u56fd\u6240\u5f97\u7a0e\u610f\u4e49\u4e0a\uff0c\u8fd9\u4e2a FGT \u4f1a\u88ab\u8bbe\u8ba1\u6210\u59d4\u6258\u4eba\u4fe1\u6258<\/strong>\uff08grantor trust\uff09\uff0c\u56e0\u6b64\u5c3d\u7ba1 Frank \u5728\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u610f\u4e49\u4e0a\u5df2\u7ecf\u5b8c\u6210\u4e86\u8d44\u4ea7\u8f6c\u79fb\uff0c\u4f46\u5728\u6240\u5f97\u7a0e\u5c42\u9762\uff0c\u6839\u636e I.R.C. \u00a7\u00a7 671\u2013679\uff0cFrank \u4ecd\u53ef\u80fd\u88ab\u89c6\u4e3a\u4fe1\u6258\u8d44\u4ea7\u4e0e\u4fe1\u6258\u6536\u5165\u7684\u201c\u7a0e\u6cd5\u6240\u6709\u4eba\u201d\u3002<\/p>

\u8d60\u4e0e\u7a0e\u7ed3\u679c\uff08Gift Tax Outcome\uff09<\/h2>

Frank \u5c06\u5883\u5916\u73b0\u91d1\u6216\u5883\u5916\u8bc1\u5238\u4ee5\u5b8c\u6210\u6027\u8d60\u4e0e\u65b9\u5f0f\u8f6c\u5165 FGT\uff0c\u4e00\u822c\u4e0d\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u56e0\u4e3a\u4f5c\u4e3a NRA\uff0c\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u901a\u5e38\u53ea\u5bf9\u8f6c\u8ba9\u7684\u7f8e\u56fd\u7a0e\u6e90\u5730\u4e0d\u52a8\u4ea7<\/strong>\u4e0e\u7f8e\u56fd\u5883\u5185\u7684\u6709\u5f62\u52a8\u4ea7<\/strong>\u5f81\u7a0e\uff1b\u5bf9\u65e0\u5f62\u8d22\u4ea7\u7684\u8f6c\u8ba9\uff08\u5305\u62ec\u5883\u5916\u8bc1\u5238\uff09\u901a\u5e38\u4e0d\u7eb3\u5165\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u8bfe\u7a0e\u8303\u56f4\u3002<\/p>

\u5982\u679c\u5728 Frank \u751f\u524d\uff0cFGT \u5c06 FRC \u7684\u80a1\u4efd\u8f6c\u8ba9\u7ed9\u53d7\u76ca\u4eba\uff0c\u8be5\u884c\u4e3a\u5728\u8d60\u4e0e\u7a0e\u610f\u4e49\u4e0a\u901a\u5e38\u88ab\u89c6\u4e3a\u8f6c\u8ba9\u201c\u5916\u56fd\u516c\u53f8\u80a1\u7968\u201d\u3002\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5c5e\u4e8e\u65e0\u5f62\u8d44\u4ea7\uff0c\u4e14\u5728\u8d60\u4e0e\u7a0e\u610f\u4e49\u4e0a\u4e00\u822c\u88ab\u89c6\u4e3a\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5916\u7684\u8d22\u4ea7\u3002\u8d22\u653f\u90e8\u6cd5\u89c4 25.2511-3(b)(3)(ii) \u5c06\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5f52\u7c7b\u4e3a\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\uff1b\u5e76\u4e14\u5728 Frank \u4e0d\u5c5e\u4e8e\u201ccovered expatriate\u201d\uff08\u9002\u7528 \u00a7 2801 \u7279\u6b8a\u5236\u5ea6\uff09\u7684\u524d\u63d0\u4e0b\uff0cNRA \u5bf9\u6b64\u7c7b\u65e0\u5f62\u8d44\u4ea7\u7684\u8d60\u4e0e\u901a\u5e38\u4e0d\u4f1a\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff08\u00a7 2501(a)(2) \u7684\u89c4\u5219\uff09\u3002\u56e0\u6b64\uff0c\u5373\u4fbf FRC \u6700\u7ec8\u901a\u8fc7\u6301\u80a1\u7ed3\u6784\u95f4\u63a5\u62e5\u6709\u7f8e\u56fd\u516c\u53f8\u5e76\u6301\u6709\u7f8e\u56fd\u623f\u4ea7\uff0c\u7531 Frank \u6216\u4ee3\u8868 Frank \u5728\u5176\u751f\u524d\u8f6c\u8ba9 FRC \u80a1\u4efd\uff0c\u4e00\u822c\u4ecd\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002<\/p>

\u9057\u4ea7\u7a0e\u7ed3\u679c\uff08Estate Tax Outcome\uff09<\/h2>

Frank \u53bb\u4e16\u65f6\uff0cFGT \u4ecd\u6301\u6709 FRC \u80a1\u4efd\u3002\u5bf9\u975e\u5c45\u6c11\u6b7b\u4ea1\u4eba\uff08nonresident decedent\uff09\u800c\u8a00\uff0c\u7f8e\u56fd\u9057\u4ea7\u7a0e\u7684\u5e94\u7a0e\u9057\u4ea7\u603b\u989d\uff08U.S. gross estate\uff09\u901a\u5e38\u53ea\u5305\u62ec\u201c\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5185\u201d\u7684\u8d22\u4ea7\u3002 [38] \u5728\u9057\u4ea7\u7a0e\u5c42\u9762\uff0cI.R.C. \u00a7 2104(a) \u89c4\u5b9a\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\uff0c\u4f46\u5916\u56fd\u516c\u53f8\u80a1\u7968\u901a\u5e38\u4e0d\u5c5e\u4e8e\uff1b\u8d22\u653f\u90e8\u6cd5\u89c4 20.2105-1(f) \u5c06\u5916\u56fd\u516c\u53f8\u80a1\u7968\u89c6\u4e3a\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5916\u7684\u8d22\u4ea7\u3002<\/p>

\u5728\u8be5\u7b56\u7565\u4e0b\uff0cFrank \u5bf9 FGT \u7684\u8d44\u4ea7\u8f6c\u79fb\u662f\u5b8c\u6210\u4e14\u4e0d\u53ef\u64a4\u9500\u7684\uff0c\u540c\u65f6\u4fe1\u6258\u6761\u6b3e\u8bbe\u8ba1\u4e3a Frank \u4e0d\u4fdd\u7559\u4efb\u4f55\u4f1a\u89e6\u53d1 I.R.C. \u00a7\u00a7 2036\u20132038 \u7684\u6743\u5229\u6216\u5229\u76ca\uff08\u4f8b\u5982\u4fdd\u7559\u4eab\u7528\u6743\u3001\u63a7\u5236\u6743\u3001\u64a4\u9500\/\u4fee\u6539\u6743\u7b49\uff09\uff0c\u4ece\u800c\u907f\u514d\u628a\u4fe1\u6258\u8d44\u4ea7\u201c\u62c9\u56de\u201d\u5230\u5176\u9057\u4ea7\u4e2d\u3002\u8fd9\u6837\u4e00\u6765\uff0cFrank \u5728\u53bb\u4e16\u65f6\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u6301\u6709\u5e95\u5c42\u7684\u7f8e\u56fd\u623f\u4ea7\u6216\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\uff1b\u4e0e\u7f8e\u56fd\u9057\u4ea7\u7a0e\u76f8\u5173\u7684\u201c\u8d22\u4ea7\u6743\u5229\u201d\u662f\u7531 FGT \u6301\u6709\u7684 FRC \u80a1\u7968<\/strong>\uff0c\u800c FRC \u80a1\u7968\u4f5c\u4e3a\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5c5e\u4e8e\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\u3002\u53ea\u8981 Frank \u4e0d\u76f4\u63a5\u6301\u6709\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\uff0c\u4e14\u4e0d\u89e6\u53d1\u8bf8\u5982 I.R.C. \u00a7 2104(b) \u7b49\u7279\u6b8a\u89c4\u5219\uff08\u4f8b\u5982\u4e34\u7ec8\u524d\u5bf9\u7f8e\u56fd\u8d44\u4ea7\u7684\u67d0\u4e9b\u7279\u5b9a\u8f6c\u79fb\uff09\uff0c\u90a3\u4e48 FRC \u80a1\u4efd\u4ee5\u53ca\u5176\u5e95\u5c42\u7684\u7f8e\u56fd\u623f\u4ea7\u901a\u5e38\u90fd\u4e0d\u4f1a\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\uff0c\u4ece\u800c\u4e5f\u5c31\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002<\/p>

\u6240\u5f97\u7a0e\u5f71\u54cd\u4e0e\u5b9e\u52a1\u7f3a\u70b9\uff08Income Tax Consequences and Practical Drawbacks\uff09<\/h2>

\u8fd9\u79cd\u7ed3\u6784\u7684\u4e3b\u8981\u4ee3\u4ef7\uff0c\u901a\u5e38\u96c6\u4e2d\u5728\u6240\u5f97\u7a0e\u4e0e\u5408\u89c4\u7ba1\u7406\u6210\u672c<\/strong>\u4e0a\u3002<\/p>

\u9996\u5148\uff0cUSC \u4f5c\u4e3a\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\uff0c\u5bf9\u5176\u51c0\u79df\u91d1\u6536\u5165\u4e0e\u51fa\u552e\u7f8e\u56fd\u623f\u4ea7\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\uff0c\u901a\u5e38\u9700\u8981\u6309 21% \u7684\u8054\u90a6\u516c\u53f8\u7a0e\u7387<\/strong>\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u5982\u679c USC \u81ea\u5df1\u51fa\u552e\u623f\u4ea7\uff0c\u5b83\u4f1a\u50cf\u666e\u901a\u7f8e\u56fd\u516c\u53f8\u4e00\u6837\u7f34\u7a0e\u3002<\/p>

\u5176\u6b21\uff0c\u5982\u679c\u4e0d\u662f USC \u5904\u7f6e\u8d44\u4ea7\uff0c\u800c\u662f FRC \u5904\u7f6e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6743\u76ca\uff08U.S. real property interest\uff09\uff0c\u65e0\u8bba\u662f\u76f4\u63a5\u5904\u7f6e\uff08\u4f8b\u5982\u76f4\u63a5\u51fa\u552e\u7f8e\u56fd\u623f\u4ea7\uff09\uff0c\u8fd8\u662f\u95f4\u63a5\u5904\u7f6e\uff08\u4f8b\u5982\u51fa\u552e\u201c\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u63a7\u80a1\u516c\u53f8\u201d\u7684\u80a1\u7968\uff09\uff0c\u90fd\u53ef\u80fd\u843d\u5165 FIRPTA\uff08\u300a\u5916\u56fd\u6295\u8d44\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u7a0e\u6cd5\u300b\uff09\u7684\u6846\u67b6\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6536\u76ca\u901a\u5e38\u4f1a\u6309 I.R.C. \u00a7 897(a) \u4f5c\u4e3a\u4e0e\u7f8e\u56fd\u8425\u4e1a\u5b9e\u8d28\u5173\u8054\u7684\u6536\u5165\uff08ECI\uff09\u5904\u7406\uff0c\u540c\u65f6\u7531\u4e8e\u8f6c\u8ba9\u4eba\u662f\u5916\u56fd\u4eba\uff0c\u4e70\u65b9\u901a\u5e38\u9700\u8981\u4f9d\u636e I.R.C. \u00a7 1445 \u6267\u884c\u9884\u63d0\u6263\u7f34\uff08withholding\uff09\u3002<\/p>

\u7b2c\u4e09\uff0cUSC \u7684\u5229\u6da6\u5411\u4e0a\u5206\u914d\u5230 FRC\uff0c\u518d\u8fdb\u4e00\u6b65\u5206\u914d\u5230 FGT \u6216\u6700\u7ec8\u53d7\u76ca\u4eba\uff0c\u53ef\u80fd\u51fa\u73b0\u591a\u5c42\u7ea7\u7a0e\u8d1f\u3002\u5c24\u5176\u5f53\u5b58\u5728\u7f8e\u56fd\u53d7\u76ca\u4eba\uff0c\u4e14 FRC \u7684\u6536\u5165\u6784\u6210\u590d\u6742\u65f6\uff0c\u7f8e\u56fd\u53d7\u76ca\u4eba\u8fd8\u53ef\u80fd\u9762\u4e34 Subpart F\u3001PFIC \u6216\u5916\u56fd\u4fe1\u6258\u201cthrowback\u201d\u89c4\u5219\u7b49\u989d\u5916\u7a0e\u52a1\u95ee\u9898\uff1b\u540c\u65f6\uff0c\u5916\u56fd\u4fe1\u6258\u4e0e\u5916\u56fd\u516c\u53f8\u901a\u5e38\u8fd8\u4f34\u968f\u7740\u6301\u7eed\u6027\u7684\u8de8\u5883\u7533\u62a5\u4e0e\u5408\u89c4\u4e49\u52a1\uff08\u62a5\u544a\u3001\u4fe1\u606f\u7533\u62a5\u3001\u5e74\u5ea6\u7ef4\u62a4\u7b49\uff09\uff0c\u7ba1\u7406\u6210\u672c\u663e\u8457\u4e0a\u5347\u3002<\/p>

\u6b64\u5916\uff0c\u56e0\u4e3a\u8be5\u7ed3\u6784\u7684\u8bbe\u8ba1\u76ee\u6807\u662f\u628a\u5e95\u5c42\u7f8e\u56fd\u623f\u4ea7\u4e0e\u516c\u53f8\u6301\u80a1\u6392\u9664\u5728 Frank \u7684\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u4e4b\u5916\uff0c\u56e0\u6b64 Frank \u53bb\u4e16\u65f6\u901a\u5e38\u4e0d\u4f1a\u89e6\u53d1 I.R.C. \u00a7 1014 \u7684\u201c\u6210\u672c\u57fa\u7840\u8c03\u9ad8\uff08step-up\uff09\u201d\u3002\u8fd9\u610f\u5473\u7740\uff1a\u5373\u4fbf\u6210\u529f\u89c4\u907f\u4e86\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\uff0c\u672a\u6765\u5f53\u623f\u4ea7\u6700\u7ec8\u51fa\u552e\u65f6\uff0c\u53ef\u80fd\u4f1a\u56e0\u4e3a\u7f3a\u4e4f\u8c03\u57fa\u800c\u4ea7\u751f\u66f4\u9ad8\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u8d1f\u3002<\/p>

\u8fd8\u9700\u8981\u8865\u5145\u4e00\u70b9\uff1a\u867d\u7136 FGT \u80fd\u5e26\u6765\u9057\u4ea7\u89c4\u5212\u4f18\u52bf\uff0c\u4f46\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0cFrank \u4e5f\u53ef\u80fd\u901a\u8fc7\u76f4\u63a5\u6301\u6709 FRC \u80a1\u7968<\/strong>\u5b9e\u73b0\u7c7b\u4f3c\u7684\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u6548\u679c\uff0c\u56e0\u4e3a\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5728\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u610f\u4e49\u4e0a\u901a\u5e38\u90fd\u5c5e\u4e8e\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d22\u4ea7\u3002\u6362\u53e5\u8bdd\u8bf4\uff0cFGT \u7684\u4ef7\u503c\u66f4\u591a\u4f53\u73b0\u5728\u201c\u63a7\u5236\u3001\u4f20\u627f\u5b89\u6392\u3001\u53d7\u76ca\u4eba\u4fdd\u62a4\u3001\u5206\u914d\u673a\u5236\u201d\u7b49\u7efc\u5408\u76ee\u6807\uff0c\u800c\u4e0d\u4e00\u5b9a\u662f\u201c\u552f\u4e00\u80fd\u5b9e\u73b0\u7a0e\u52a1\u7ed3\u679c\u7684\u8def\u5f84\u201d\u3002<\/p>

\u5c0f\u7ed3<\/h2>

\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u5e38\u5e38\u4f1a\u9762\u4e34\u590d\u6742\u800c\u4e14\u7a0e\u8d1f\u6c89\u91cd\u7684\u540e\u679c\uff1a\u65e2\u6709\u53ef\u80fd\u66b4\u9732\u5728\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u4e0e\u9057\u4ea7\u7a0e\u4e4b\u4e0b\uff0c\u4e5f\u53ef\u80fd\u5728\u6240\u5f97\u7a0e\u5c42\u9762\u51fa\u73b0\u6548\u7387\u8f83\u4f4e\u7684\u7ed3\u6784\u6027\u6210\u672c\u3002Frank \u7684\u6848\u4f8b\u8bf4\u660e\uff1a\u5982\u679c\u7f3a\u4e4f\u63d0\u524d\u89c4\u5212\uff0c\u5f88\u5bb9\u6613\u9020\u6210\u6570\u767e\u4e07\u7f8e\u5143\u672c\u53ef\u4ee5\u907f\u514d\u7684\u7a0e\u8d1f\uff1b\u4f46\u5982\u679c\u80fd\u591f\u63d0\u524d\u8bbe\u8ba1\u7ed3\u6784\uff0c\u4f8b\u5982\u901a\u8fc7\u5916\u56fd\u6216\u7f8e\u56fd\u4fe1\u6258\u3001\u516c\u53f8\u67b6\u6784\u3001\u4ee5\u53ca\u4ee5\u975e\u7f8e\u56fd\u7a0e\u6e90\u5730\u8d44\u4ea7\u8fdb\u884c\u7b56\u7565\u6027\u8d60\u4e0e\uff0cNRA \u5728\u5408\u89c4\u524d\u63d0\u4e0b\u5f80\u5f80\u53ef\u4ee5\u663e\u8457\u964d\u4f4e\u751a\u81f3\u6d88\u9664\u7f8e\u56fd\u8f6c\u8ba9\u7a0e\u98ce\u9669\u3002\u8981\u907f\u514d\u6602\u8d35\u7684\u201c\u4e8b\u540e\u8865\u6551\u201d\uff0c\u5173\u952e\u5728\u4e8e\u5c3d\u65e9\u3001\u91cf\u8eab\u5b9a\u5236\uff0c\u5e76\u5728\u4e13\u4e1a\u7a0e\u52a1\u4eba\u58eb\u534f\u52a9\u4e0b\u8fdb\u884c\u89c4\u5212\u3002<\/p>

\u4f5c\u8005\u7b80\u4ecb<\/h2>

Cynthia Wu \u4e3a Concord & Wisdom, APC \u7684\u521b\u59cb\u4eba\u517c\u7ba1\u7406\u5408\u4f19\u4eba\uff0c\u4e1a\u52a1\u805a\u7126 CBP \u4e0e\u56fd\u9645\u8d38\u6613\u76f8\u5173\u4e8b\u52a1\uff0c\u540c\u65f6\u4e3a\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\u53ca\u62e5\u6709\u5883\u5916\u8d44\u4ea7\u7684\u7f8e\u56fd\u5bb6\u5ead\u63d0\u4f9b\u8de8\u5883\u7a0e\u52a1\u4e0e\u9057\u4ea7\u89c4\u5212\u670d\u52a1\uff0c\u5e76\u5904\u7406\u7279\u6b8a\u9700\u8981\u4fe1\u6258\u3001\u9057\u5631\u8ba4\u8bc1\u4e0e\u4fe1\u6258\u7ba1\u7406\uff0c\u4ee5\u53ca IRS \u5408\u89c4\u7533\u62a5\u4e0e\u4e89\u8bae\u89e3\u51b3\u3002Cynthia \u6301\u6709\u52a0\u5dde\u3001\u4f5b\u5dde\u3001\u5fb7\u5dde\u4e0e\u534e\u76db\u987f\u7279\u533a\u5f8b\u5e08\u6267\u7167\uff0c\u6bd5\u4e1a\u4e8e\u4e9a\u5229\u6851\u90a3\u5927\u5b66\u6cd5\u5b66\u9662\uff08J.D.\uff09\uff0c\u5e76\u53d6\u5f97\u4f5b\u7f57\u91cc\u8fbe\u5927\u5b66\u7a0e\u6cd5 LL.M. \u5b66\u4f4d\u3002<\/p>

[1]<\/a>\u00a0I.R.C. \u00a72503(b).<\/p><\/div>

[2]<\/a>\u00a0I.R.C. \u00a72511(a).<\/p><\/div>

[3]<\/a>\u00a0See<\/em>\u00a0I.R.C. \u00a7\u00a72505(a), 2010(a) and (c).<\/p><\/div>

[4]<\/a>\u00a0Treas. Reg. \u00a725.2511-1(h)(5) (Explicit joint tenancy example: if A buys property with A\u2019s funds and title is taken as joint tenants with right of survivorship in A and B,\u00a0A makes a gift to B to the extent of one-half the value of the property<\/em>\u00a0(unless B contributes)).<\/p><\/div>

[5]<\/a>\u00a0I.R.C. \u00a76651(a).<\/p><\/div>

[6]<\/a>\u00a0I.R.C. \u00a76621.<\/p><\/div>

[7]<\/a>\u00a0I.R.C. \u00a72040(a).<\/p><\/div>

[8]<\/a>\u00a0I.R.C. \u00a72102(b).<\/p><\/div>

[9]<\/a>\u00a0I.R.C. \u00a71014.<\/p><\/div>

[10]<\/a>\u00a0I.R.C. \u00a71411.<\/p><\/div>

[11]<\/a>\u00a0These figures are rough estimates provided solely for illustrative purposes. They are not guaranteed to reflect actual tax liabilities, which may vary significantly depending on specific facts, timing, and applicable laws. Always consult a qualified tax professional for personalized advice.<\/p><\/div>

[12]<\/a>\u00a0I.R.C. \u00a77701(b)(1)(A)(i).<\/p><\/div>

[13]<\/a>\u00a0I.R.C. \u00a77701(b)(3) (defining the substantial presence test formula).<\/p><\/div>

[14]<\/a>\u00a0I.R.C. \u00a77701(b)(1)(B) (defining \u201cnonresident alien\u201d as anyone who is neither a citizen nor meets \u00a77701(b)(1)(A)).<\/p><\/div>

[15]<\/a>\u00a0I.R.C. \u00a7\u00a7871, 882.<\/p><\/div>

[16]<\/a>\u00a0I.R.C. \u00a7871(a).<\/p><\/div>

[17]<\/a>\u00a0I.R.C. \u00a7871(b), (d).<\/p><\/div>

[18]<\/a>\u00a0I.R.C. \u00a7\u00a7897,1445.<\/p><\/div>

[19]<\/a>\u00a0I.R.C. \u00a71411(e)(1).<\/p><\/div>

[20]<\/a>\u00a0Treas. Reg. \u00a725.2501-1(b).<\/p><\/div>

[21]<\/a>\u00a0Covered expatriates are those to whom I.R.C. \u00a7877(b) applies. I.R.C. \u00a72501(a)(3).<\/p><\/div>

<\/a>[22]\u00a0I.R.C. \u00a72501(a)(3) provides that the NRA intangible exemption in \u00a72501(a)(2) does not apply to a \u201ccovered expatriate\u201d; instead, such transfers are governed by the expatriate transfer tax regime under I.R.C. \u00a72801 (gifts\/bequests from a covered expatriate are hit at the recipient level).<\/p><\/div>

[23]<\/a>\u00a0Treas. Reg. \u00a725.2511-3(b)(3)(i).<\/p><\/div>

[24]<\/a>\u00a0Treas. Reg. \u00a725.2511-3(b)(3)(ii).<\/p><\/div>

[25]<\/a>\u00a0I.R.C. \u00a72502(a).<\/p><\/div>

[26]<\/a>\u00a0Treas. Reg. \u00a720.0-1(b)(1).<\/p><\/div>

[27]<\/a>\u00a0Id.<\/em><\/p><\/div>

[28]<\/a>\u00a0I.R.C. \u00a72101(a). That regime is laid out in I.R.C. \u00a7\u00a72101\u20132108, with the key situs rules in \u00a7\u00a72103\u20132106.<\/p><\/div>

[29]<\/a>\u00a0I.R.C. \u00a72102(b).<\/p><\/div>

[30]<\/a>\u00a0I.R.C. \u00a72001(c).<\/p><\/div>

[31]<\/a>\u00a0I.R.C. \u00a72103 (defining the \u201cgross estate\u201d of an NRA decedent as including \u201conly that part of his gross estate which at the time of his death is situated in the United States\u201d).<\/p><\/div>

[32]<\/a>\u00a0I.R.C. \u00a72501(a)(2).<\/p><\/div>

[33]<\/a>\u00a0I.R.C. \u00a71445(e)(3).<\/p><\/div>

[34]<\/a>\u00a0I.R.C. \u00a72501(a)(2); Treas. Reg. \u00a725.2501-1(a)(3).<\/p><\/div>

[35]<\/a>\u00a0I.R.C. \u00a7\u00a7641\u2013685.<\/p><\/div>

[36]<\/a>\u00a0I.R.C. \u00a7\u00a72036(a), 2038(a)(1), 2103, 2104(a).<\/p><\/div>

[37]<\/a>\u00a0I.R.C. \u00a711(b).<\/p><\/div>

[38]<\/a>\u00a0I.R.C. \u00a72103.<\/p><\/div>\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":"

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