{"id":15895,"date":"2026-09-03T16:19:15","date_gmt":"2026-09-03T16:19:15","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15895"},"modified":"2026-09-03T16:21:57","modified_gmt":"2026-09-03T16:21:57","slug":"%e9%9d%9e%e5%b1%85%e6%b0%91%e5%a4%96%e5%9b%bd%e4%ba%ba%e7%9a%84%e9%81%97%e4%ba%a7%e8%a7%84%e5%88%92%e7%ad%96%e7%95%a5","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/uncategorized\/%e9%9d%9e%e5%b1%85%e6%b0%91%e5%a4%96%e5%9b%bd%e4%ba%ba%e7%9a%84%e9%81%97%e4%ba%a7%e8%a7%84%e5%88%92%e7%ad%96%e7%95%a5\/","title":{"rendered":"\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7684\u9057\u4ea7\u89c4\u5212\u7b56\u7565"},"content":{"rendered":"\t\t
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\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7684\u9057\u4ea7\u89c4\u5212\u7b56\u7565<\/strong><\/p>\n

Estate Planning Strategies for Nonresident Aliens<\/em><\/p>\n

\u4f5c\u8005\uff1aCynthia Wu\uff5c\u53d1\u8868\u4e8e\uff1a2026\u5e741\u670824\u65e5<\/p>\n

\u5bf9\u4e8e\u5728\u7f8e\u56fd\u62e5\u6709\u623f\u5730\u4ea7\u7684\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08Nonresident Aliens\uff0c\u7b80\u79f0 NRA\uff09\u6765\u8bf4\uff0c\u5904\u7406\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u95ee\u9898\u53ef\u80fd\u975e\u5e38\u590d\u6742\uff0c\u4e5f\u5f88\u6709\u6311\u6218\u6027\u3002\u9002\u5f53\u7684\u89c4\u5212\u548c\u4e13\u4e1a\u6307\u5bfc\uff0c\u5bf9\u4e8e\u51cf\u5c11\u53ef\u80fd\u4ea7\u751f\u7684\u8054\u90a6\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u8d1f\u62c5\u975e\u5e38\u91cd\u8981\u3002<\/p>\n

\u5982\u679c\u6ca1\u6709\u8fdb\u884c\u89c4\u5212\uff0c\u4e5f\u6ca1\u6709\u5f97\u5230\u9002\u5f53\u6307\u5bfc\uff0cNRA \u6301\u6709\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u53ef\u80fd\u4ea7\u751f\u5de8\u989d\u7a0e\u52a1\u8d23\u4efb\uff0c\u4e5f\u53ef\u80fd\u7ed9\u7ee7\u627f\u4eba\u5e26\u6765\u590d\u6742\u95ee\u9898\u3002\u7ee7\u627f\u4eba\u53ef\u80fd\u56e0\u6b64\u627f\u62c5\u6570\u767e\u4e07\u7f8e\u5143\u7684\u7a0e\u6b3e\uff0c\u800c\u8fd9\u4e9b\u7a0e\u6b3e\u539f\u672c\u53ef\u80fd\u901a\u8fc7\u9002\u5f53\u89c4\u5212\u5927\u5e45\u51cf\u5c11\uff0c\u751a\u81f3\u5b8c\u5168\u907f\u514d\u3002<\/p>\n

\u4e0b\u9762\u901a\u8fc7\u4e00\u4e2a\u5047\u8bbe\u6848\u4f8b\uff0c\u8bf4\u660e\u63d0\u524d\u89c4\u5212\u7684\u91cd\u8981\u6027\uff0c\u5e76\u5206\u6790 NRA \u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u65f6\u53ef\u80fd\u6d89\u53ca\u7684\u8054\u90a6\u8d60\u4e0e\u7a0e\u3001\u9057\u4ea7\u7a0e\u548c\u6240\u5f97\u7a0e\u540e\u679c\uff0c\u4ee5\u53ca\u53ef\u4ee5\u91c7\u7528\u7684\u9057\u4ea7\u89c4\u5212\u7b56\u7565\u3002<\/p>\n

\u4e00\u4e2a\u8b66\u793a\u6027\u6848\u4f8b<\/b><\/strong><\/h1>\n

2015\u5e74\uff0c\u6765\u81ea\u4e2d\u56fd\u7684 NRA Frank \u5148\u751f\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u4ee5200\u4e07\u7f8e\u5143\u8d2d\u4e70\u4e86\u6d1b\u6749\u77f6\u7684\u4e00\u5957\u8c6a\u5b85\u3002\u8d2d\u623f\u8d44\u91d1\u5168\u90e8\u6765\u81ea\u7f8e\u56fd\u5883\u5916\u3002\u4e3a\u4e86\u8ba9\u513f\u5b50 Sam \u80fd\u591f\u4ece\u8fd9\u9879\u6295\u8d44\u4e2d\u53d7\u76ca\uff0cFrank \u628a Sam \u52a0\u5230\u623f\u4ea7\u4ea7\u6743\u4e0a\uff0c\u6210\u4e3a\u5177\u6709\u751f\u5b58\u8005\u53d6\u5f97\u6743\uff08right of survivorship\uff09\u7684\u8054\u6743\u5171\u6709\u4eba\uff08joint tenant\uff09\u3002\u5f53\u65f6\uff0c\u8fd9\u770b\u8d77\u6765\u53ea\u662f\u4e00\u4e2a\u7b80\u5355\u800c\u4f53\u8d34\u7684\u5b89\u6392\u3002\u4f46\u662f\uff0cFrank \u5e76\u4e0d\u77e5\u9053\u8fd9\u6837\u505a\u4f1a\u4ea7\u751f\u7f8e\u56fd\u7a0e\u52a1\u540e\u679c\u3002<\/p>\n

\u5f53 Frank \u628a Sam \u52a0\u4e3a\u8054\u6743\u5171\u6709\u4eba\u65f6\uff0c\u4ece\u7a0e\u6cd5\u89d2\u5ea6\u6765\u770b\uff0cFrank \u5b9e\u9645\u4e0a\u628a\u8fd9\u5957\u623f\u4ea750%\u7684\u4ef7\u503c\u8d60\u4e0e\u4e86 Sam\u3002\u56e0\u6b64\uff0c\u8fd9\u9879\u5b89\u6392\u89e6\u53d1\u4e86\u8d60\u4e0e\u7a0e\u3002\u9057\u61be\u7684\u662f\uff0cFrank \u4ece\u672a\u63d0\u4ea4 Form 709\uff08\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7533\u62a5\u8868\uff09\u7533\u62a5\u8fd9\u9879\u8d60\u4e0e\uff0c\u4e5f\u6ca1\u6709\u54a8\u8be2\u7f8e\u56fd\u7a0e\u52a1\u5f8b\u5e08\u4e86\u89e3\u5176\u4e2d\u7684\u7a0e\u52a1\u540e\u679c\u3002<\/p>\n

2021\u5e74\uff0cFrank \u610f\u5916\u53bb\u4e16\u3002\u5f53\u65f6\uff0c\u8fd9\u5957\u623f\u4ea7\u4ef7\u503c\u5df2\u7ecf\u8fbe\u5230400\u4e07\u7f8e\u5143\u3002Sam \u4f5c\u4e3a Frank \u7684\u8054\u6743\u5171\u6709\u4eba\uff0c\u901a\u8fc7\u751f\u5b58\u8005\u53d6\u5f97\u6743\u53d6\u5f97\u4e86\u8fd9\u5957\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u5f53\u65f6 Sam \u5c45\u4f4f\u5728\u82f1\u56fd\u30022025\u5e742\u6708\uff0cSam \u51b3\u5b9a\u5f00\u59cb\u65b0\u7684\u751f\u6d3b\uff0c\u642c\u5230\u6d1b\u6749\u77f6\u5e76\u6210\u4e3a\u52a0\u5dde\u5c45\u6c11\u3002\u5230\u90a3\u4e2a\u65f6\u5019\uff0c\u8fd9\u5957\u623f\u4ea7\u5df2\u7ecf\u5347\u503c\u5230450\u4e07\u7f8e\u5143\u3002Sam \u968f\u540e\u4ee5450\u4e07\u7f8e\u5143\u7684\u4ef7\u683c\u51fa\u552e\u4e86\u623f\u4ea7\u3002\u4e4b\u540e\uff0c\u4ed6\u624d\u53d1\u73b0\u7f8e\u56fd\u7a0e\u6cd5\u53ef\u80fd\u9020\u6210\u975e\u5e38\u4e25\u5389\u7684\u8d22\u52a1\u540e\u679c\u3002\u7531\u4e8e Frank \u6ca1\u6709\u63d0\u4ea4 Form 709\uff0c\u4e5f\u6ca1\u6709\u4e8b\u5148\u8fdb\u884c\u9057\u4ea7\u89c4\u5212\uff0c\u56e0\u6b64\u4ea7\u751f\u4e86\u5de8\u989d\u7a0e\u52a1\u8d23\u4efb\u3002<\/p>\n

\u8d60\u4e0e\u7a0e<\/b><\/strong><\/h2>\n

Frank \u628a Sam \u52a0\u4e3a\u8054\u6743\u5171\u6709\u4eba\u65f6\uff0cIRS \u5c06\u5176\u89c6\u4e3a Frank \u57282015\u5e74\u8d60\u4e0e\u4e86\u623f\u4ea7\u4ef7\u503c\u768450%\uff0c\u4e5f\u5c31\u662f100\u4e07\u7f8e\u5143\u3002<\/p>\n

2015\u5e74\uff0c\u6bcf\u540d\u53d7\u8d60\u4eba\u7684\u5e74\u5ea6\u8d60\u4e0e\u7a0e\u514d\u7a0e\u989d\u4e3a14,000\u7f8e\u5143\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u8d60\u4e0e\u4eba\u6bcf\u5e74\u53ef\u4ee5\u5411\u6bcf\u540d\u53d7\u8d60\u4eba\u8d60\u4e0e\u4e0d\u8d85\u8fc7\u8fd9\u4e2a\u91d1\u989d\uff0c\u800c\u4e0d\u4ea7\u751f\u8d60\u4e0e\u7a0e\uff0c\u4e5f\u4e0d\u9700\u8981\u63d0\u4ea4 Form 709\u3002\u6263\u966414,000\u7f8e\u5143\u7684\u5e74\u5ea6\u514d\u7a0e\u989d\u540e\uff0c\u5e94\u7a0e\u8d60\u4e0e\u91d1\u989d\u4e3a986,000\u7f8e\u5143\uff0c\u53731,000,000\u7f8e\u5143\u51cf\u53bb14,000\u7f8e\u5143\u3002[1]<\/p>\n

\u6839\u636e\u7f8e\u56fd\u7a0e\u6cd5\uff0c\u5982\u679c NRA \u8f6c\u8ba9\u8d85\u8fc7\u9002\u7528\u514d\u7a0e\u989d\u7684\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\uff08U.S.-situs property\uff09\uff0c\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002[2] \u4e0e\u7f8e\u56fd\u516c\u6c11\u548c\u7f8e\u56fd\u5c45\u6c11\u4e0d\u540c\uff0cNRA \u4e0d\u80fd\u4f7f\u7528\u7f8e\u56fd\u516c\u6c11\u548c\u5c45\u6c11\u53ef\u4ee5\u4f7f\u7528\u7684\u7edf\u4e00\u7ec8\u8eab\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\uff0c\u6765\u62b5\u51cf\u8d85\u8fc7\u5e74\u5ea6\u8d60\u4e0e\u514d\u7a0e\u989d\u7684\u8d60\u4e0e\u3002[3] \u6309\u7167\u8d60\u4e0e\u7a0e\u7684\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff0c\u5728\u4e0d\u5305\u62ec\u7f5a\u6b3e\u548c\u5229\u606f\u7684\u60c5\u51b5\u4e0b\uff0c\u8d60\u4e0e\u7a0e\u603b\u989d\u5927\u7ea6\u4e3a345,340\u7f8e\u5143\u3002[4]<\/p>\n

\u7531\u4e8e Frank \u4ece\u672a\u63d0\u4ea4 Form 709 \u7533\u62a5\u8fd9\u9879\u8d60\u4e0e\uff0cIRS \u5bf9\u4ed6\u7684\u9057\u4ea7\u53e6\u5916\u8ba1\u7b97\u4e86\u7f5a\u6b3e\u3002\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u6700\u9ad8\u53ef\u4ee5\u8fbe\u5230\u6bcf\u6708\u5e94\u7f34\u7a0e\u989d\u76845%\uff0c\u7d2f\u8ba1\u6700\u9ad8\u4e0d\u8d85\u8fc725%\uff1b\u672a\u6309\u65f6\u7f34\u7a0e\u7684\u7f5a\u6b3e\u4e3a\u6bcf\u67080.5%\uff0c\u7d2f\u8ba1\u540c\u6837\u6700\u9ad8\u4e0d\u8d85\u8fc725%\u3002\u8fd9\u4e9b\u7f5a\u6b3e\u4f7f\u8d60\u4e0e\u7a0e\u8d1f\u62c5\u53c8\u589e\u52a0\u4e86\u5927\u7ea686,335\u7f8e\u5143\u3002[5] \u6b64\u5916\uff0c\u6309\u716710\u5e74\u671f\u95f4\u5e73\u5747\u6bcf\u5e745%\u7684\u5229\u7387\u8ba1\u7b97\uff0c\u5229\u606f\u5927\u7ea6\u53c8\u589e\u52a0\u4e86259,005\u7f8e\u5143\u3002[6] \u56e0\u6b64\uff0c\u8d60\u4e0e\u7a0e\u3001\u7f5a\u6b3e\u548c\u5229\u606f\u52a0\u8d77\u6765\uff0c\u603b\u5f71\u54cd\u5927\u7ea6\u8fbe\u5230777,015\u7f8e\u5143\u3002\u9057\u61be\u7684\u662f\uff0c\u7a0e\u52a1\u95ee\u9898\u5e76\u6ca1\u6709\u5230\u6b64\u7ed3\u675f\u3002<\/p>\n

\u9057\u4ea7\u7a0e<\/b><\/strong><\/h2>\n

\u6839\u636e\u7f8e\u56fd\u9057\u4ea7\u7a0e\u89c4\u5219\u2014\u2014\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\uff08I.R.C.\uff09\u7b2c2103\u6761\u548c\u7b2c2104\u6761\u2014\u2014NRA \u6240\u62e5\u6709\u7684\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u5e94\u8ba1\u5165\u5176\u7f8e\u56fd\u5e94\u7a0e\u9057\u4ea7\u3002Frank \u57282021\u5e74\u53bb\u4e16\u65f6\uff0c\u8fd9\u5957\u623f\u4ea7\u4ef7\u503c\u4e3a400\u4e07\u7f8e\u5143\u3002<\/p>\n

\u6839\u636e I.R.C. \u7b2c2040(a)\u6761\uff0c\u5982\u679c\u6b7b\u8005\u4e0e\u5176\u4ed6\u4eba\u4ee5\u5e26\u6709\u751f\u5b58\u8005\u53d6\u5f97\u6743\u7684\u65b9\u5f0f\u5171\u540c\u6301\u6709\u8d22\u4ea7\uff0c\u90a3\u4e48\u539f\u5219\u4e0a\uff0c\u8fd9\u9879\u8d22\u4ea7\u7684\u5168\u90e8\u4ef7\u503c\u90fd\u5e94\u8ba1\u5165\u6b7b\u8005\u7684\u603b\u9057\u4ea7\uff0c\u9664\u975e\u4ecd\u7136\u5728\u4e16\u7684\u8054\u6743\u5171\u6709\u4eba\u80fd\u591f\u8bc1\u660e\uff1a1\uff09\u4ed6\u6700\u521d\u786e\u5b9e\u4f7f\u7528\u81ea\u5df1\u7684\u8d44\u91d1\u652f\u4ed8\u4e86\u81ea\u5df1\u6240\u5360\u7684\u90a3\u90e8\u5206\u8d22\u4ea7\uff1b\u5e76\u4e14 2\uff09\u4ed6\u53d6\u5f97\u8fd9\u90e8\u5206\u8d22\u4ea7\u6743\uff0c\u5e76\u4e0d\u662f\u56e0\u4e3a\u6b7b\u8005\u5411\u4ed6\u8d60\u4e0e\uff0c\u4e5f\u4e0d\u662f\u4ee5\u4f4e\u4e8e\u5145\u5206\u548c\u8db3\u989d\u5bf9\u4ef7\u7684\u65b9\u5f0f\u53d6\u5f97\u3002[7] \u6362\u53e5\u8bdd\u8bf4\uff0c\u9664\u975e Sam \u80fd\u8bc1\u660e\u4ed6\u786e\u5b9e\u652f\u4ed8\u4e86\u53d6\u5f9750%\u8054\u6743\u5171\u6709\u6743\u76ca\u6240\u9700\u8981\u7684\u8d44\u91d1\uff0c\u5426\u5219\u8fd9\u5957\u623f\u4ea7\u7684\u5168\u90e8\u4ef7\u503c\u90fd\u5c06\u8ba1\u5165 Frank \u7684\u9057\u4ea7\u3002<\/p>\n

\u66f4\u5927\u7684\u95ee\u9898\u662f\uff0c\u7531\u4e8e Frank \u662f NRA\uff0c\u4ed6\u7684\u9057\u4ea7\u5bf9\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u53ea\u80fd\u4eab\u6709\u975e\u5e38\u6709\u9650\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\uff0c\u537360,000\u7f8e\u5143\u3002[8] \u56e0\u6b64\uff0c\u5e94\u7a0e\u9057\u4ea7\u4e3a3,940,000\u7f8e\u5143\u3002\u6309\u7167\u7d2f\u8fdb\u9057\u4ea7\u7a0e\u7a0e\u7387\u8ba1\u7b97\uff0c\u5728\u9002\u7528\u4efb\u4f55\u7a0e\u6536\u62b5\u514d\u4e4b\u524d\uff0c\u9057\u4ea7\u7a0e\u603b\u989d\u5927\u7ea6\u4e3a1,521,800\u7f8e\u5143\u3002<\/p>\n

\u8d44\u672c\u5229\u5f97\u7a0e<\/b><\/strong><\/h2>\n

Frank \u53bb\u4e16\u540e\uff0c\u7531\u4e8e\u6574\u5957\u623f\u4ea7\u5168\u90e8\u8ba1\u5165 Frank \u7684\u9057\u4ea7\uff0c\u56e0\u6b64\u6574\u5957\u623f\u4ea7\u7684\u8ba1\u7a0e\u57fa\u7840\uff08basis\uff09\u90fd\u53ef\u4ee5\u6309\u7167\u6b7b\u4ea1\u65f6\u7684400\u4e07\u7f8e\u5143\u4ef7\u503c\u8fdb\u884c\u8c03\u6574\uff0c\u4e5f\u5c31\u662f\u83b7\u5f97\u5b8c\u6574\u7684\u8ba1\u7a0e\u57fa\u7840\u8c03\u9ad8\uff08step-up in basis\uff09\u3002[9] \u56e0\u6b64\uff0c\u5f53 Sam \u57282025\u5e74\u4ee5450\u4e07\u7f8e\u5143\u51fa\u552e\u623f\u4ea7\u65f6\uff0c\u53ea\u6709 Frank \u53bb\u4e16\u4ee5\u540e\u4ea7\u751f\u7684500,000\u7f8e\u5143\u5347\u503c\u90e8\u5206\u9700\u8981\u8ba1\u7b97\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n

\u53e6\u5916\uff0c\u5982\u679c Sam \u7684\u8c03\u6574\u540e\u603b\u6536\u5165\uff08modified adjusted gross income\uff09\u8d85\u8fc7\u9002\u7528\u6807\u51c6\uff0c\u8fd8\u53ef\u80fd\u9700\u8981\u7f34\u7eb33.8%\u7684\u51c0\u6295\u8d44\u6240\u5f97\u7a0e\uff08Net Investment Income Tax\uff0cNIIT\uff09\u3002\u5355\u8eab\u7533\u62a5\u4eba\u7684\u6536\u5165\u6807\u51c6\u4e3a\u8d85\u8fc7200,000\u7f8e\u5143\uff1b\u592b\u59bb\u8054\u5408\u7533\u62a5\u7684\u6807\u51c6\u4e3a\u8d85\u8fc7250,000\u7f8e\u5143\u3002[10]<\/p>\n

\u5047\u8bbe Sam \u662f\u5355\u8eab\u7533\u62a5\u4eba\uff0c\u800c\u4e14\u4ed6\u7684\u5e94\u7a0e\u6536\u5165\u8d85\u8fc7492,300\u7f8e\u5143\uff0c\u90a3\u4e48500,000\u7f8e\u5143\u7684\u5e94\u7a0e\u8d44\u672c\u5229\u5f97\u5c06\u4ea7\u751f68,691.25\u7f8e\u5143\u7684\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u6b64\u5916\uff0c\u4ed6\u7684\u8d44\u672c\u5229\u5f97\u8fd8\u4f1a\u4ea7\u751f11,400\u7f8e\u5143\u7684 NIIT\u3002\u56e0\u6b64\uff0c\u4ed6\u9488\u5bf9\u8fd9\u90e8\u5206\u8d44\u672c\u5229\u5f97\u9700\u8981\u627f\u62c5\u7684\u603b\u7a0e\u8d1f\u4e3a80,091.25\u7f8e\u5143\u3002<\/p>\n

\u603b\u7a0e\u52a1\u8d23\u4efb<\/b><\/strong><\/h2>\n

\u8d60\u4e0e\u7a0e\uff08\u5305\u62ec\u7f5a\u6b3e\u548c\u5229\u606f\uff09\u4e3a777,015\u7f8e\u5143\uff0c\u51c0\u9057\u4ea7\u7a0e\u4e3a1,521,800\u7f8e\u5143\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u4e3a80,091.25\u7f8e\u5143\u3002\u56e0\u6b64\uff0c\u603b\u7a0e\u52a1\u8d23\u4efb\u5927\u7ea6\u4e3a2,378,906.25\u7f8e\u5143\u3002<\/p>\n

\u4ece\u8fd9\u4e2a\u6848\u4f8b\u4e2d\u5f97\u5230\u7684\u6559\u8bad<\/b><\/strong><\/h2>\n

\u5728\u8fd9\u4e2a\u5047\u8bbe\u6848\u4f8b\u4e2d\uff0cFrank \u548c Sam \u7684\u7ecf\u5386\u6e05\u695a\u5730\u8bf4\u660e\uff0c\u5bf9\u4e8e\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\u7684 NRA \u6765\u8bf4\uff0c\u7a0e\u52a1\u89c4\u5212\u548c\u9057\u4ea7\u89c4\u5212\u975e\u5e38\u91cd\u8981\u3002\u5982\u679c\u6ca1\u6709\u8ba4\u771f\u89c4\u5212\uff0c\u610f\u6599\u4e4b\u5916\u7684\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u53ef\u80fd\u5927\u5e45\u964d\u4f4e\u6295\u8d44\u4ef7\u503c\uff0c\u4f7f\u7ee7\u627f\u4eba\u6700\u7ec8\u53d6\u5f97\u7684\u8d22\u4ea7\u660e\u663e\u51cf\u5c11\u3002\u4f46\u662f\uff0c\u5982\u679c\u63d0\u524d\u91c7\u7528\u9002\u5f53\u7684\u89c4\u5212\u7b56\u7565\uff0c\u8fd9\u4e9b\u7a0e\u52a1\u8d1f\u62c5\u53ef\u4ee5\u51cf\u5c11\uff1b\u5728\u67d0\u4e9b\u9002\u7528\u7684\u60c5\u51b5\u4e0b\uff0c\u751a\u81f3\u53ef\u80fd\u5b8c\u5168\u907f\u514d\u3002<\/p>\n

NRA \u7684\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u89c4\u5219<\/b><\/strong><\/h1>\n

\u5bf9\u4e8e\u7a0e\u52a1\u5f8b\u5e08\u6765\u8bf4\uff0c\u7b2c\u4e00\u4e2a\u901a\u5e38\u9700\u8981\u4e86\u89e3\u7684\u95ee\u9898\uff0c\u662f\u6f5c\u5728\u5ba2\u6237\u7684\u79fb\u6c11\u8eab\u4efd\u3002\u539f\u56e0\u662f\uff0c\u7f8e\u56fd\u5c45\u6c11\u548c NRA \u9002\u7528\u975e\u5e38\u4e0d\u540c\u7684\u7a0e\u6cd5\u89c4\u5219\u3002\u4f8b\u5982\uff0c\u4e00\u4e2a\u4eba\u5728\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u65b9\u9762\u9700\u8981\u627f\u62c5\u4ec0\u4e48\u6837\u7684\u7a0e\u52a1\u540e\u679c\uff0c\u4f1a\u56e0\u4e3a\u4ed6\u5728\u7a0e\u6cd5\u4e0a\u5c5e\u4e8e\u5c45\u6c11\u8fd8\u662f\u975e\u5c45\u6c11\u800c\u6709\u5f88\u5927\u7684\u4e0d\u540c\u3002<\/p>\n

\u7a0e\u52a1\u5f8b\u5e08\u9700\u8981\u4e86\u89e3\u7684\u7b2c\u4e8c\u4e2a\u91cd\u8981\u95ee\u9898\uff0c\u662f\u76f8\u5173\u8d44\u4ea7\u662f\u5426\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff08U.S.-situs assets\uff09\u3002\u8fd9\u4e2a\u95ee\u9898\u4f1a\u76f4\u63a5\u5f71\u54cd\u7f8e\u56fd\u7a0e\u6cd5\u662f\u5426\u9002\u7528\uff0c\u5c24\u5176\u662f\u5728\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u65b9\u9762\u3002<\/p>\n

NRA \u7684\u6240\u5f97\u7a0e<\/b><\/strong><\/h2>\n

\u5bf9\u4e8e\u7f8e\u56fd\u6240\u5f97\u7a0e\u6765\u8bf4\uff0c\u5982\u679c\u4e00\u4e2a\u4eba\u6301\u6709\u7eff\u5361\uff0c[12] \u6216\u8005\u6ee1\u8db3\u5b9e\u8d28\u5c45\u7559\u6d4b\u8bd5\uff08substantial presence test\uff09\uff0c\u4e00\u822c\u4f1a\u88ab\u89c6\u4e3a\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u3002\u5b9e\u8d28\u5c45\u7559\u6d4b\u8bd5\u901a\u5e38\u8981\u6c42\u7eb3\u7a0e\u4eba\u5728\u5f53\u5e74\u5b9e\u9645\u505c\u7559\u7f8e\u56fd\u81f3\u5c1131\u5929\uff0c\u5e76\u4e14\u6309\u7167\u52a0\u6743\u8ba1\u7b97\u65b9\u5f0f\uff0c\u5728\u5f53\u5e74\u4ee5\u53ca\u524d\u4e24\u4e2a\u5e74\u5ea6\u5408\u8ba1\u8fbe\u5230183\u5929\u3002[13] \u5982\u679c\u4e00\u4e2a\u4eba\u65e2\u4e0d\u6ee1\u8db3\u7eff\u5361\u6d4b\u8bd5\uff0c\u4e5f\u4e0d\u6ee1\u8db3\u5b9e\u8d28\u5c45\u7559\u6d4b\u8bd5\uff0c\u4ed6\u901a\u5e38\u5c5e\u4e8e\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u3002[14] NRA \u901a\u5e38\u53ea\u9700\u8981\u5c31\u7f8e\u56fd\u6765\u6e90\u6536\u5165\uff08U.S.-source income\uff09\u4ee5\u53ca\u4e0e\u7f8e\u56fd\u8d38\u6613\u6216\u5546\u4e1a\u6d3b\u52a8\u5b58\u5728\u5b9e\u9645\u8054\u7cfb\u7684\u6536\u5165\uff08effectively connected income\uff0c\u7b80\u79f0 ECI\uff09\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\u3002[15]<\/p>\n

\u5982\u679c NRA \u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u79df\u91d1\u6536\u5165\u5c5e\u4e8e\u7f8e\u56fd\u6765\u6e90\u6536\u5165\u3002\u5728\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u79df\u91d1\u603b\u6536\u5165\u901a\u5e38\u9700\u8981\u6309\u716730%\u7684\u7a0e\u7387\u9884\u6263\u7a0e\u6b3e\u3002[16] \u4f46\u662f\uff0cNRA \u53ef\u4ee5\u6839\u636e I.R.C. \u7b2c871(d)\u6761\u4f5c\u51fa\u9009\u62e9\uff0c\u628a\u79df\u91d1\u6536\u5165\u6309\u7167 ECI \u5904\u7406\u3002\u8fd9\u6837\uff0c\u5c31\u53ef\u4ee5\u6309\u7167\u51c0\u6536\u5165\u800c\u4e0d\u662f\u603b\u6536\u5165\u8ba1\u7b97\u7a0e\u6b3e\uff0c\u5e76\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\uff0c\u540c\u65f6\u53ef\u4ee5\u6263\u9664\u623f\u5730\u4ea7\u76f8\u5173\u8d39\u7528\uff0c\u5e76\u53ef\u80fd\u4eab\u53d7\u9002\u7528\u7684\u7a0e\u6536\u534f\u5b9a\u5f85\u9047\u3002[17]<\/p>\n

\u51fa\u552e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\uff0c\u4e5f\u4f1a\u6839\u636e\u300a\u5916\u56fd\u6295\u8d44\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u7a0e\u6cd5\u300b\uff08Foreign Investment in Real Property Tax Act\uff0cFIRPTA\uff09\u6309\u7167 ECI \u5904\u7406\u3002\u8d44\u672c\u5229\u5f97\u6309\u7167\u9002\u7528\u7684\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u7387\u8ba1\u7b97\uff0c\u6700\u9ad8\u7a0e\u7387\u4e3a20%\u3002\u5728\u4ea4\u6613\u5b8c\u6210\u65f6\uff0c\u4e70\u65b9\u901a\u5e38\u5fc5\u987b\u6309\u7167\u9500\u552e\u603b\u4ef7\u768415%\u9884\u6263\u7a0e\u6b3e\uff0c\u5e76\u5c06\u8fd9\u7b14\u6b3e\u9879\u7f34\u7ed9 IRS\u3002[18] NRA \u5fc5\u987b\u63d0\u4ea4 Form 1040-NR \u7533\u62a5\u8d44\u672c\u5229\u5f97\u3002\u5982\u679c FIRPTA \u9884\u6263\u7684\u91d1\u989d\u9ad8\u4e8e\u6700\u7ec8\u5b9e\u9645\u5e94\u7f34\u7a0e\u989d\uff0cNRA \u53ef\u4ee5\u7533\u62a5\u76f8\u5e94\u6263\u9664\uff0c\u5e76\u7533\u8bf7\u9000\u8fd8\u591a\u9884\u6263\u7684\u7a0e\u6b3e\u3002NRA \u4e0d\u9700\u8981\u7f34\u7eb33.8%\u7684\u51c0\u6295\u8d44\u6240\u5f97\u7a0e\uff08NIIT\uff09\u3002[19]<\/p>\n

NRA \u7684\u8d60\u4e0e\u7a0e<\/b><\/strong><\/h2>\n

\u5bf9\u4e8e\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u6765\u8bf4\uff0cNRA \u7684\u5b9a\u4e49\u4e0e\u6240\u5f97\u7a0e\u4e2d\u7684\u5b9a\u4e49\u4e0d\u540c\u3002\u5728\u8d60\u4e0e\u7a0e\u65b9\u9762\uff0c\u4e00\u4e2a\u4eba\u662f\u5426\u5c5e\u4e8e\u7f8e\u56fd\u5c45\u6c11\uff0c\u8981\u6839\u636e\u4ed6\u5728\u8d60\u4e0e\u53d1\u751f\u65f6\u7684\u4f4f\u6240\uff08domicile\uff09\u6765\u5224\u65ad\u3002\u5982\u679c\u4e00\u4e2a\u4eba\u5c45\u4f4f\u5728\u7f8e\u56fd\uff0c\u5373\u4f7f\u5c45\u4f4f\u65f6\u95f4\u5f88\u77ed\uff0c\u4f46\u5f53\u65f6\u6ca1\u6709\u660e\u786e\u7684\u79bb\u5f00\u7f8e\u56fd\u7684\u610f\u56fe\uff0c\u4ed6\u4e5f\u53ef\u80fd\u88ab\u8ba4\u4e3a\u5728\u7f8e\u56fd\u5177\u6709 domicile\u3002[20] \u6ca1\u6709\u5728\u7f8e\u56fd\u5efa\u7acb domicile \u7684 NRA\uff0c\u53ea\u9700\u8981\u5c31\u8f6c\u8ba9\u7f8e\u56fd\u6240\u5728\u5730\u7684\u6709\u5f62\u8d22\u4ea7\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u4f8b\u5982\u7f8e\u56fd\u5883\u5185\u7684\u623f\u5730\u4ea7\u6216\u8005\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5185\u7684\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u3002<\/p>\n

\u6839\u636e I.R.C. \u7b2c2501(a)(2)\u6761\uff0cNRA \u8d60\u4e0e\u65e0\u5f62\u8d22\u4ea7\uff08intangible property\uff09\u901a\u5e38\u4e0d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u65e0\u8bba\u8be5\u8d22\u4ea7\u7684\u6240\u5728\u5730\u5982\u4f55\uff1b\u4f46\u5982\u679c\u8d60\u4e0e\u4eba\u5c5e\u4e8e I.R.C. \u7b2c2501(a)(3)\u6761\u89c4\u5b9a\u7684\u201c\u53d7\u8986\u76d6\u7684\u5f03\u7c4d\u4eba\u58eb\uff08covered expatriate\uff09\u201d\uff0c\u5219\u5c5e\u4e8e\u4f8b\u5916\u60c5\u51b5\u3002[21][22] Treasury Regulation \u7b2c25.2511-3(b)(3)(i)\u6761\u786e\u8ba4\uff0c\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u7684\u65e0\u5f62\u8d22\u4ea7\u3002[23] \u4f46\u662f\uff0c\u5982\u679c NRA \u4e0d\u662f covered expatriate\uff0c\u7531\u4e8e\u7b2c2501(a)(2)\u6761\u5bf9\u65e0\u5f62\u8d22\u4ea7\u63d0\u4f9b\u4e86\u5e7f\u6cdb\u7684\u8d60\u4e0e\u7a0e\u8c41\u514d\uff0c\u56e0\u6b64\u8f6c\u8ba9\u8fd9\u79cd\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u901a\u5e38\u4e0d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u76f8\u53cd\uff0c\u5916\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5c5e\u4e8e\u975e\u7f8e\u56fd\u6240\u5728\u5730\u7684\u65e0\u5f62\u8d22\u4ea7\u3002NRA \u8d60\u4e0e\u5916\u56fd\u516c\u53f8\u80a1\u7968\uff0c\u540c\u6837\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002[24]<\/p>\n

NRA \u540c\u6837\u53ef\u4ee5\u4eab\u53d7\u5e74\u5ea6\u8d60\u4e0e\u7a0e\u514d\u7a0e\u989d\u30022025\u5e74\uff0c\u6bcf\u540d\u53d7\u8d60\u4eba\u7684\u5e74\u5ea6\u514d\u7a0e\u989d\u4e3a19,000\u7f8e\u5143\u3002\u8d85\u8fc7\u8fd9\u4e00\u91d1\u989d\u7684\u8d60\u4e0e\u9002\u752818%\u81f340%\u7684\u7d2f\u8fdb\u8d60\u4e0e\u7a0e\u7a0e\u7387\u3002[25] \u603b\u4f53\u800c\u8a00\uff0c\u8fd9\u5957\u89c4\u5219\u4e3a NRA \u63d0\u4f9b\u4e86\u5f88\u591a\u8d22\u5bcc\u8f6c\u79fb\u89c4\u5212\u673a\u4f1a\uff0c\u7279\u522b\u662f\u901a\u8fc7\u5916\u56fd\u4fe1\u6258\u6216\u5b9e\u4f53\u8f6c\u79fb\u8d22\u5bcc\u65f6\uff0c\u6709\u673a\u4f1a\u907f\u514d\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002<\/p>\n

NRA \u7684\u9057\u4ea7\u7a0e<\/b><\/strong><\/h2>\n

\u5bf9\u4e8e\u9057\u4ea7\u7a0e\u6765\u8bf4\uff0c\u4e00\u4e2a\u4eba\u7684\u5c45\u6c11\u8eab\u4efd\u540c\u6837\u6839\u636e\u4ed6\u6b7b\u4ea1\u65f6\u7684 domicile \u5224\u65ad\u3002[26] \u5982\u679c\u4e00\u4e2a\u4eba\u5728\u6b7b\u4ea1\u65f6 domicile \u4f4d\u4e8e\u7f8e\u56fd\uff0c\u4ed6\u4f1a\u88ab\u89c6\u4e3a\u7f8e\u56fd\u9057\u4ea7\u7a0e\u5c45\u6c11\u3002\u6cd5\u89c4\u5bf9 domicile \u7684\u8868\u8ff0\u662f\uff1a\u201c\u4e00\u4e2a\u4eba\u5728\u67d0\u4e2a\u5730\u65b9\u5c45\u4f4f\uff0c\u5373\u4f7f\u53ea\u5c45\u4f4f\u5f88\u77ed\u7684\u65f6\u95f4\uff0c\u53ea\u8981\u4ed6\u5f53\u65f6\u6ca1\u6709\u660e\u786e\u7684\u5c06\u6765\u79bb\u5f00\u8be5\u5730\u7684\u610f\u56fe\uff0c\u5c31\u53ef\u4ee5\u5728\u8be5\u5730\u53d6\u5f97 domicile\u3002\u201d[27]<\/p>\n

NRA \u7684\u9057\u4ea7\u53ea\u6709\u5176\u4e2d\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u7684\u90e8\u5206\u624d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002[28] \u4f46\u662f\uff0cNRA \u4e00\u822c\u53ea\u670960,000\u7f8e\u5143\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u3002[29] \u8d85\u8fc7\u8be5\u514d\u7a0e\u989d\u4ee5\u540e\uff0c\u9057\u4ea7\u7a0e\u9002\u752818%\u81f340%\u7684\u7d2f\u8fdb\u7a0e\u7387\u3002[30]<\/p>\n

Frank \u53ef\u4ee5\u600e\u6837\u51cf\u5c11\u5411 Sam \u8f6c\u79fb\u8d22\u4ea7\u4ea7\u751f\u7684\u7a0e\u52a1\u5f71\u54cd\uff1f<\/b><\/strong><\/h1>\n

\u7ee7\u7eed\u4f7f\u7528\u524d\u9762\u7684\u5047\u8bbe\u4eba\u7269\u3002Frank \u53ef\u4ee5\u600e\u6837\u51cf\u5c11\u9057\u4ea7\u7a0e\uff0c\u5e76\u907f\u514d\u7ed9 Sam \u5e26\u6765\u4e25\u91cd\u7684\u8d22\u52a1\u540e\u679c\uff1f\u53ef\u4ee5\u8003\u8651\u51e0\u79cd\u53ef\u884c\u7684\u89c4\u5212\u7b56\u7565\uff0c\u4f46\u6bcf\u79cd\u7b56\u7565\u90fd\u6709\u4e0d\u540c\u7684\u7a0e\u52a1\u5f71\u54cd\u3002<\/p>\n

\u8d60\u4e0e\u4e0d\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\u7684\u73b0\u91d1<\/b><\/strong><\/h2>\n

\u5047\u8bbe Frank \u5df2\u7ecf\u77e5\u9053\uff0c\u4ed6\u62e5\u6709\u7684\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u4e5f\u5c31\u662f\u5b9e\u9645\u4f4d\u4e8e\u7f8e\u56fd\u6216\u8005\u5728\u6cd5\u5f8b\u4e0a\u88ab\u89c6\u4e3a\u4f4d\u4e8e\u7f8e\u56fd\u7684\u8d44\u4ea7\uff0c\u4f1a\u53d7\u5230\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u7684\u5f71\u54cd\u3002\u4e3a\u4e86\u51cf\u5c11\u8fd9\u4e9b\u7a0e\u52a1\u98ce\u9669\uff0cFrank \u53ef\u4ee5\u8003\u8651\u53ea\u8f6c\u8ba9\u90a3\u4e9b\u4e0d\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u7684\u8d44\u4ea7\u3002Frank \u4e0d\u628a\u4f4d\u4e8e\u52a0\u5dde\u7684\u623f\u5730\u4ea750%\u4ea7\u6743\u76f4\u63a5\u8d60\u4e0e Sam\uff0c\u800c\u662f\u9009\u62e9\u8d60\u4e0e\u5b58\u653e\u5728\u7f8e\u56fd\u5883\u5916\u7684\u73b0\u91d1\u3002<\/p>\n

\u7531\u4e8e Frank \u7684\u73b0\u91d1\u5b58\u653e\u5728\u5916\u56fd\u94f6\u884c\u8d26\u6237\u4e2d\uff0c\u5728\u5b9e\u4f53\u4e0a\u548c\u6cd5\u5f8b\u4e0a\u90fd\u6ca1\u6709\u4e0e\u7f8e\u56fd\u53d1\u751f\u8054\u7cfb\uff0c\u56e0\u6b64\u8fd9\u7b14\u73b0\u91d1\u5c5e\u4e8e\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\u3002Frank \u53ef\u4ee5\u628a\u8fd9\u7b14\u94b1\u8d60\u4e0e Sam\uff0c\u800c\u4e0d\u4f1a\u56e0\u6b64\u89e6\u53d1\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002<\/p>\n

\u4e4b\u540e\uff0cSam \u53ef\u4ee5\u4f7f\u7528\u8fd9\u7b14\u4ece\u5883\u5916\u83b7\u5f97\u7684\u8d60\u4e0e\u73b0\u91d1\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u5e76\u628a\u623f\u4ea7\u53ea\u767b\u8bb0\u5728\u81ea\u5df1\u540d\u4e0b\uff0c\u6216\u8005\u767b\u8bb0\u5728\u4e3a Sam \u5229\u76ca\u8bbe\u7acb\u7684\u4fe1\u6258\u540d\u4e0b\u3002\u56e0\u4e3a Frank \u4ece\u6765\u6ca1\u6709\u53d6\u5f97\u8fd9\u5957\u623f\u4ea7\u7684\u4ea7\u6743\uff0c\u6240\u4ee5\u8fd9\u5957\u623f\u4ea7\u4e0d\u4f1a\u6210\u4e3a Frank \u9057\u4ea7\u7684\u4e00\u90e8\u5206\u3002\u56e0\u6b64\uff0c\u5f53 Frank \u53bb\u4e16\u65f6\uff0c\u8fd9\u5957\u623f\u4ea7\u4e0d\u4f1a\u56e0\u4e3a Frank \u7684\u6b7b\u4ea1\u800c\u4ea7\u751f\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002[31]<\/p>\n

\u4f46\u662f\uff0c\u8fd9\u79cd\u89c4\u5212\u4e5f\u6709\u7f3a\u70b9\u3002Frank \u53bb\u4e16\u65f6\uff0c\u8fd9\u5957\u623f\u4ea7\u4e0d\u4f1a\u83b7\u5f97\u8ba1\u7a0e\u57fa\u7840\u8c03\u9ad8\u3002\u56e0\u6b64\uff0c\u5982\u679c Sam \u4ee5\u540e\u51fa\u552e\u623f\u4ea7\uff0c\u4ed6\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u66f4\u591a\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u53e6\u5916\uff0c\u7531\u4e8e\u6574\u5957\u623f\u4ea7\u5b8c\u5168\u767b\u8bb0\u5728 Sam \u540d\u4e0b\uff0cFrank \u5c06\u5931\u53bb\u5bf9\u8fd9\u5957\u623f\u4ea7\u7684\u6240\u6709\u63a7\u5236\u6743\u548c\u6cd5\u5f8b\u6743\u5229\u3002\u5982\u679c Frank \u5e0c\u671b\u5728\u53bb\u4e16\u524d\u7ee7\u7eed\u5c45\u4f4f\u5728\u8fd9\u5957\u623f\u4ea7\u4e2d\uff0c\u8fd9\u4e00\u70b9\u53ef\u80fd\u4f1a\u5e26\u6765\u95ee\u9898\u3002<\/p>\n

\u901a\u8fc7\u7f8e\u56fd\u516c\u53f8\uff08USC\uff09\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7<\/b><\/strong><\/h1>\n

\u53e6\u4e00\u79cd\u53ef\u80fd\u51cf\u5c11 Sam \u8d22\u52a1\u8d1f\u62c5\u7684\u7b56\u7565\uff0c\u662f Frank \u6210\u7acb\u4e00\u5bb6\u7531\u4ed6100%\u6301\u6709\u7684\u7f8e\u56fd\u516c\u53f8\uff08U.S. Corporation\uff0c\u7b80\u79f0 USC\uff09\uff0c\u5e76\u4f7f\u7528\u7f8e\u56fd\u5883\u5916\u7684\u73b0\u91d1\u5411\u516c\u53f8\u51fa\u8d44\u3002\u7136\u540e\uff0c\u7531 USC \u5728\u6d1b\u6749\u77f6\u8d2d\u4e70\u5e76\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u91c7\u7528\u8fd9\u79cd\u65b9\u5f0f\u4ee5\u540e\uff0cFrank \u672c\u4eba\u7684\u540d\u5b57\u4e0d\u4f1a\u51fa\u73b0\u5728\u623f\u5730\u4ea7\u4ea7\u6743\u4e0a\u3002Frank \u6301\u6709\u7684\u662f USC \u7684\u516c\u53f8\u80a1\u7968\u3002\u4ee5\u540e\uff0c\u4ed6\u53ef\u4ee5\u9010\u6b65\u628a USC \u80a1\u7968\u8f6c\u8ba9\u7ed9\u513f\u5b50 Sam\u3002<\/p>\n

\u8d60\u4e0e\u7a0e\u5904\u7406<\/b><\/strong><\/h2>\n

\u5bf9\u4e8e\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u6765\u8bf4\uff0c\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002\u4f46\u662f\uff0cNRA \u53ea\u6709\u5728\u8f6c\u8ba9\u7f8e\u56fd\u6240\u5728\u5730\u7684\u623f\u5730\u4ea7\u548c\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u65f6\uff0c\u624d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u65e0\u5f62\u8d22\u4ea7\uff0c\u5305\u62ec\u516c\u53f8\u80a1\u7968\uff0c\u4e0d\u5c5e\u4e8e NRA \u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7684\u5f81\u7a0e\u8303\u56f4\u3002[32] \u56e0\u6b64\uff0c\u53ea\u8981 Frank \u4ecd\u7136\u5c5e\u4e8e\u975e\u5c45\u6c11\u3001\u975e\u7f8e\u56fd\u516c\u6c11\uff0c\u800c\u4e14\u6ca1\u6709\u88ab\u8ba4\u5b9a\u4e3a I.R.C. \u7b2c2801\u6761\u6240\u6d89\u53ca\u7684 covered expatriate\uff0c\u90a3\u4e48\u4ed6\u5728\u751f\u524d\u628a USC \u80a1\u7968\u8d60\u4e0e Sam\uff0c\u901a\u5e38\u4e0d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u5373\u4f7f\u8fd9\u4e9b\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\u3002<\/p>\n

\u9057\u4ea7\u7a0e\u98ce\u9669<\/b><\/strong><\/h2>\n

\u4f7f\u7528 USC \u7684\u4e3b\u8981\u6210\u672c\u4f1a\u5728 Frank \u6b7b\u4ea1\u65f6\u4f53\u73b0\u51fa\u6765\u3002\u5bf9\u4e8e NRA \u6765\u8bf4\uff0c\u7f8e\u56fd\u603b\u9057\u4ea7\u5305\u62ec\u6240\u6709\u201c\u4f4d\u4e8e\u7f8e\u56fd\u201d\u7684\u8d22\u4ea7\u3002\u6839\u636e I.R.C. \u7b2c2104(a)\u6761\uff0c\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\u88ab\u89c6\u4e3a\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002\u56e0\u6b64\uff0c\u5982\u679c Frank \u5728\u6b7b\u4ea1\u65f6\u4ecd\u7136\u6301\u6709 USC \u80a1\u7968\uff0c\u8fd9\u4e9b\u80a1\u7968\u7684\u5168\u90e8\u516c\u5141\u5e02\u573a\u4ef7\u503c\u90fd\u5c06\u8ba1\u5165\u4ed6\u7684\u7f8e\u56fd\u603b\u9057\u4ea7\u3002NRA \u4e00\u822c\u53ea\u80fd\u4eab\u670960,000\u7f8e\u5143\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u3002\u8d85\u8fc7\u8fd9\u4e00\u91d1\u989d\u4ee5\u540e\uff0c\u6839\u636e I.R.C. \u7b2c2001(c)\u6761\u9002\u7528\u7d2f\u8fdb\u9057\u4ea7\u7a0e\u7a0e\u7387\uff0c\u6700\u9ad8\u53ef\u8fbe\u523040%\u3002\u56e0\u6b64\uff0c\u76f8\u5bf9\u4e8e\u516c\u53f8\u6240\u6301\u623f\u5730\u4ea7\u7684\u4ef7\u503c\uff0c\u8fd9\u79cd\u7ed3\u6784\u53ef\u80fd\u4ea7\u751f\u5f88\u9ad8\u7684\u9057\u4ea7\u7a0e\u98ce\u9669\u3002<\/p>\n

\u5176\u4ed6\u9700\u8981\u8003\u8651\u7684\u95ee\u9898<\/b><\/strong><\/h2>\n

\u7531\u4e8e USC \u80a1\u7968\u4f1a\u8ba1\u5165 Frank \u7684\u603b\u9057\u4ea7\uff0c\u8fd9\u4e9b\u80a1\u7968\u901a\u5e38\u53ef\u4ee5\u6839\u636e I.R.C. \u7b2c1014(a)\u6761\u5728 Frank \u6b7b\u4ea1\u65f6\u83b7\u5f97\u8ba1\u7a0e\u57fa\u7840\u8c03\u9ad8\u3002\u5982\u679c Sam \u4ee5\u540e\u51fa\u552e\u8fd9\u4e9b\u80a1\u7968\uff0c\u6216\u8005 USC \u4ee5\u540e\u8fdb\u884c\u6e05\u7b97\uff0c\u8fd9\u53ef\u80fd\u964d\u4f4e\u672a\u6765\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u4f46\u662f\uff0c\u8fd9\u79cd\u7ed3\u6784\u540c\u65f6\u4f1a\u4ea7\u751f\u6240\u5f97\u7a0e\u548c\u7ba1\u7406\u6210\u672c\u3002USC \u9700\u8981\u5c31\u51c0\u79df\u91d1\u6536\u5165\u4ee5\u53ca\u51fa\u552e\u623f\u5730\u4ea7\u4ea7\u751f\u7684\u6536\u76ca\u7f34\u7eb3\u7f8e\u56fd\u8054\u90a6\u516c\u53f8\u6240\u5f97\u7a0e\uff0c\u7a0e\u7387\u4e3a21%\u3002<\/p>\n

I.R.C. \u7b2c1445\u6761\u89c4\u5b9a\u7684 FIRPTA \u9884\u6263\u5236\u5ea6\uff0c\u4e00\u822c\u9488\u5bf9\u5916\u56fd\u4eba\u5904\u7f6e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6743\u76ca\uff0c\u800c\u4e0d\u662f\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u51fa\u552e\u623f\u5730\u4ea7\u3002\u4f46\u662f\uff0c\u5982\u679c\u4ee5\u540e\u8fdb\u884c\u7684\u51fa\u552e\u6216\u8005\u91cd\u7ec4\u6d89\u53ca\u5916\u56fd\u80a1\u4e1c\uff0c\u5728\u80a1\u4e1c\u5c42\u9762\u4ecd\u7136\u53ef\u80fd\u6d89\u53ca FIRPTA\u3002[33] \u516c\u53f8\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\u4ee5\u540e\uff0c\u5982\u679c\u628a\u7a0e\u540e\u5229\u6da6\u4f5c\u4e3a\u80a1\u606f\u5206\u914d\u51fa\u53bb\uff0c\u8fd9\u4e9b\u5229\u6da6\u8fd8\u53ef\u80fd\u518d\u6b21\u88ab\u5f81\u7a0e\u3002\u56e0\u6b64\u53ef\u80fd\u5f62\u6210\u53cc\u91cd\u5f81\u7a0e\uff08double taxation\uff09\u3002\u53e6\u5916\uff0c\u7ef4\u6301\u516c\u53f8\u672c\u8eab\u4e5f\u4f1a\u4ea7\u751f\u6301\u7eed\u7684\u6cd5\u5f8b\u3001\u7a0e\u52a1\u548c\u5408\u89c4\u4e49\u52a1\u3002<\/p>\n

\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u975e\u6388\u4e88\u4eba\u4fe1\u6258\u6301\u6709\u7f8e\u56fd\u516c\u53f8\uff0c\u518d\u7531\u7f8e\u56fd\u516c\u53f8\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7<\/b><\/strong><\/h1>\n

Frank \u53ef\u4ee5\u6210\u7acb\u4e00\u4e2a\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u975e\u6388\u4e88\u4eba\u4fe1\u6258\uff08U.S. irrevocable non-grantor trust\uff09\uff0c\u5e76\u628a\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u4f8b\u5982\u5883\u5916\u73b0\u91d1\u6216\u8bc1\u5238\uff0c\u653e\u5165\u8fd9\u4e2a\u4fe1\u6258\u3002\u7136\u540e\uff0c\u8fd9\u4e2a\u7f8e\u56fd\u4fe1\u6258\u4f7f\u7528\u6295\u5165\u7684\u8d44\u91d1\u8bbe\u7acb\u5e76\u6295\u8d44\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8\u3002\u7f8e\u56fd\u516c\u53f8\u518d\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u4f8b\u5982\u52a0\u5dde\u7684\u51fa\u79df\u623f\u6216\u8005\u4e2a\u4eba\u4f7f\u7528\u7684\u4f4f\u5b85\u3002<\/p>\n

\u4f46\u662f\uff0c\u9700\u8981\u6ce8\u610f\uff0c\u5982\u679c\u975e\u7f8e\u56fd\u5c45\u6c11\u7684\u6388\u4e88\u4eba\u5e0c\u671b\u5efa\u7acb\u4e00\u4e2a\u7f8e\u56fd\u4fe1\u6258\uff0c\u8fd9\u4e2a\u4fe1\u6258\u5fc5\u987b\u7b26\u5408 I.R.C. \u7b2c7701(a)(30)(E)\u6761\u89c4\u5b9a\u7684\u76f8\u5173\u6d4b\u8bd5\u3002\u8be5\u6761\u8981\u6c42\uff1a\u7f8e\u56fd\u5883\u5185\u7684\u6cd5\u9662\u5fc5\u987b\u80fd\u591f\u5bf9\u4fe1\u6258\u7684\u7ba1\u7406\u884c\u4f7f\u4e3b\u8981\u76d1\u7763\u6743\uff1b\u5e76\u4e14\u7f8e\u56fd\u4eba\u5fc5\u987b\u6709\u6743\u63a7\u5236\u4fe1\u6258\u7684\u91cd\u8981\u51b3\u5b9a\u3002<\/p>\n

\u8fd9\u79cd\u7ed3\u6784\u600e\u6837\u8fd0\u4f5c<\/b><\/strong><\/h2>\n

Frank \u4f5c\u4e3a NRA\uff0c\u6210\u7acb\u4e00\u4e2a\u7f8e\u56fd\u4e0d\u53ef\u64a4\u9500\u975e\u6388\u4e88\u4eba\u4fe1\u6258\u3002\u4ed6\u53ea\u4f7f\u7528\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\u7ed9\u4fe1\u6258\u6ce8\u8d44\uff0c\u4f8b\u5982\u5883\u5916\u73b0\u91d1\u6216\u8005\u5916\u56fd\u8bc1\u5238\u3002\u7531\u4e8e NRA \u53ea\u6709\u5728\u8f6c\u8ba9\u7f8e\u56fd\u6240\u5728\u5730\u7684\u623f\u5730\u4ea7\u6216\u8005\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u65f6\u624d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u56e0\u6b64 Frank \u628a\u5916\u56fd\u8d44\u4ea7\u8f6c\u5165\u4fe1\u6258\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002[34]<\/p>\n

\u4fe1\u6258\u83b7\u5f97\u8d44\u91d1\u4ee5\u540e\uff0c\u901a\u8fc7\u8ba4\u8d2d\u80a1\u7968\u7684\u65b9\u5f0f\u6210\u7acb\u5e76\u6295\u8d44\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8\u3002\u7136\u540e\uff0c\u7f8e\u56fd\u516c\u53f8\u4f7f\u7528\u8fd9\u4e9b\u8d44\u91d1\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u5b8c\u6210\u4ee5\u540e\uff0cFrank \u4e0d\u518d\u62e5\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u4e5f\u4e0d\u518d\u62e5\u6709\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\u3002\u623f\u5730\u4ea7\u548c\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u90fd\u7531\u7f8e\u56fd\u4fe1\u6258\u6301\u6709\u3002\u8be5\u7f8e\u56fd\u4fe1\u6258\u4f5c\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7684\u7f8e\u56fd\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u5b58\u5728\u3002[35]<\/p>\n

\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u95ee\u9898<\/b><\/strong><\/h2>\n

\u4ece\u8d60\u4e0e\u7a0e\u89d2\u5ea6\u6765\u770b\uff0cFrank \u628a\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\u2014\u2014\u4f8b\u5982\u5916\u56fd\u73b0\u91d1\u6216\u8005\u5916\u56fd\u8bc1\u5238\u2014\u2014\u8f6c\u5165\u4e0d\u53ef\u64a4\u9500\u4fe1\u6258\uff0c\u4e0d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u539f\u56e0\u662f\uff0cNRA \u7684\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u5f81\u7a0e\u8303\u56f4\u4ec5\u9650\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u7684\u623f\u5730\u4ea7\u548c\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u3002Frank \u672c\u4eba\u5e76\u6ca1\u6709\u628a\u4efb\u4f55\u7f8e\u56fd\u8d22\u4ea7\u6216\u8005\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u8f6c\u5165\u4fe1\u6258\u3002\u8fd9\u4e9b\u8d44\u4ea7\u662f\u5728\u4e4b\u540e\u7531\u4fe1\u6258\u4ee5\u53ca\u4fe1\u6258\u6301\u6709\u7684\u7f8e\u56fd\u516c\u53f8\u8d2d\u4e70\u7684\u3002<\/p>\n

\u4ece\u9057\u4ea7\u7a0e\u89d2\u5ea6\u6765\u770b\uff0c\u5982\u679c\u4fe1\u6258\u6587\u4ef6\u8bbe\u8ba1\u5f97\u5f53\uff0c\u4f7f Frank \u4e0d\u4fdd\u7559\u4efb\u4f55\u4f1a\u89e6\u53d1 I.R.C. \u7b2c2036\u6761\u6216\u7b2c2038\u6761\u7684\u6743\u529b\u6216\u8005\u53d7\u76ca\u6743\uff0c\u90a3\u4e48 Frank \u5728\u6b7b\u4ea1\u65f6\u5c31\u4e0d\u518d\u62e5\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u6216\u8005 USC \u80a1\u7968\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5373\u4f7f\u8fd9\u4e9b\u623f\u5730\u4ea7\u548c USC \u80a1\u7968\u5728\u4fe1\u6258\u624b\u4e2d\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u5b83\u4eec\u4e5f\u4e0d\u4f1a\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u603b\u9057\u4ea7\u3002[36] \u901a\u8fc7\u5728 Frank \u4e0e\u7f8e\u56fd\u623f\u5730\u4ea7\u4e4b\u95f4\u8bbe\u7f6e\u4e00\u4e2a\u7ed3\u6784\u9002\u5f53\u7684\u4e0d\u53ef\u64a4\u9500\u975e\u6388\u4e88\u4eba\u4fe1\u6258\u548c\u516c\u53f8\u63a7\u80a1\u7ed3\u6784\uff0c\u53ef\u4ee5\u907f\u514d Frank \u5982\u679c\u76f4\u63a5\u6301\u6709\u623f\u5730\u4ea7\u6216\u8005\u516c\u53f8\u80a1\u7968\u65f6\u539f\u672c\u53ef\u80fd\u4ea7\u751f\u7684\u7f8e\u56fd\u9057\u4ea7\u7a0e\u98ce\u9669\u3002[37]<\/p>\n

\u89c4\u5212\u65b9\u9762\u7684\u5f71\u54cd<\/b><\/strong><\/h2>\n

\u8fd9\u79cd\u7b56\u7565\u672c\u8d28\u4e0a\u662f\u7528\u6240\u5f97\u7a0e\u6548\u7387\u548c\u4e2a\u4eba\u63a7\u5236\u6743\uff0c\u6362\u53d6\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u65b9\u9762\u7684\u8282\u7701\u3002\u7f8e\u56fd\u516c\u53f8\u9700\u8981\u6309\u716721%\u7684\u8054\u90a6\u516c\u53f8\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5c31\u51c0\u79df\u91d1\u6536\u5165\u4ee5\u53ca\u51fa\u552e\u7f8e\u56fd\u623f\u5730\u4ea7\u4ea7\u751f\u7684\u6536\u76ca\u7f34\u7a0e\u3002\u5f53\u516c\u53f8\u5411\u7f8e\u56fd\u4fe1\u6258\u652f\u4ed8\u80a1\u606f\uff0c\u5e76\u6700\u7ec8\u7531\u4fe1\u6258\u5411\u53d7\u76ca\u4eba\u5206\u914d\u8fd9\u4e9b\u6536\u5165\u65f6\uff0c\u8fd9\u4e9b\u91d1\u989d\u53ef\u80fd\u518d\u6b21\u5728\u4fe1\u6258\u6216\u8005\u53d7\u76ca\u4eba\u5c42\u9762\u88ab\u5f81\u7a0e\u3002\u56e0\u6b64\uff0c\u4f1a\u5f62\u6210\u5178\u578b\u7684\u516c\u53f8\u5229\u6da6\u53cc\u91cd\u5f81\u7a0e\u3002<\/p>\n

\u53e6\u5916\uff0c\u7531\u4e8e\u8fd9\u79cd\u4fe1\u6258\u548c\u516c\u53f8\u7ed3\u6784\u7684\u76ee\u7684\uff0c\u662f\u8ba9\u7f8e\u56fd\u623f\u5730\u4ea7\u548c\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u4e0d\u8ba1\u5165 Frank \u7684\u603b\u9057\u4ea7\uff0c\u6240\u4ee5 Frank \u53bb\u4e16\u65f6\uff0c\u5e95\u5c42\u623f\u5730\u4ea7\u4e0d\u4f1a\u6839\u636e I.R.C. \u7b2c1014\u6761\u83b7\u5f97\u8ba1\u7a0e\u57fa\u7840\u8c03\u9ad8\u3002\u56e0\u6b64\uff0c\u5982\u679c\u623f\u5730\u4ea7\u5927\u5e45\u5347\u503c\uff0c\u53d7\u76ca\u4eba\u4ee5\u540e\u51fa\u552e\u623f\u5730\u4ea7\u65f6\uff0c\u53ef\u80fd\u9700\u8981\u786e\u8ba4\u66f4\u591a\u8d44\u672c\u5229\u5f97\u3002<\/p>\n

\u6700\u540e\uff0cFrank \u4e00\u65e6\u628a\u5916\u56fd\u8d44\u4ea7\u8f6c\u5165\u4e0d\u53ef\u64a4\u9500\u975e\u6388\u4e88\u4eba\u4fe1\u6258\uff0c\u5c31\u5fc5\u987b\u771f\u6b63\u653e\u5f03\u5bf9\u8fd9\u4e9b\u8d44\u4ea7\u7684\u63a7\u5236\u3002\u5982\u679c\u4fe1\u6258\u6587\u4ef6\u4ecd\u7136\u8ba9 Frank \u4fdd\u7559 I.R.C. \u7b2c2036\u6761\u6216\u7b2c2038\u6761\u6240\u6d89\u53ca\u7684\u6743\u5229\u6216\u6743\u529b\uff0c\u4f8b\u5982 Frank \u4ecd\u7136\u53ef\u4ee5\u4f7f\u7528\u6216\u8005\u4eab\u6709\u8be5\u8d22\u4ea7\uff0c\u6216\u8005 Frank \u4ecd\u7136\u6709\u6743\u4fee\u6539\u6216\u8005\u64a4\u9500\u4fe1\u6258\uff0c\u90a3\u4e48\u7f8e\u56fd\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u628a\u4fe1\u6258\u8d44\u4ea7\u91cd\u65b0\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u603b\u9057\u4ea7\u3002\u8fd9\u6837\u5c31\u4f1a\u7834\u574f\u539f\u672c\u5e0c\u671b\u5b9e\u73b0\u7684\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u89c4\u5212\u6548\u679c\u3002<\/p>\n

\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258\u6301\u6709\u5916\u56fd\u516c\u53f8\uff0c\u518d\u7531\u5916\u56fd\u516c\u53f8\u6301\u6709\u7f8e\u56fd\u516c\u53f8\uff0c\u800c\u7f8e\u56fd\u516c\u53f8\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7<\/b><\/strong><\/h1>\n

Frank \u53ef\u4ee5\u6210\u7acb\u4e00\u4e2a\u4e0d\u53ef\u64a4\u9500\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258\uff08Foreign Grantor Trust\uff0c\u7b80\u79f0 FGT\uff09\uff0c\u5e76\u5b8c\u6210\u5bf9\u8be5\u4fe1\u6258\u7684\u8d60\u4e0e\u3002\u4ed6\u5411\u4fe1\u6258\u8f6c\u5165\u7684\u662f\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u4f8b\u5982\u5916\u56fd\u73b0\u91d1\u6216\u8005\u5916\u56fd\u8bc1\u5238\u3002FGT \u6301\u6709\u4e00\u5bb6\u5916\u56fd\u516c\u53f8\uff08Foreign Corporation\uff0c\u7b80\u79f0 FRC\uff09100%\u7684\u80a1\u4efd\u3002FRC \u518d\u6301\u6709\u4e00\u5bb6\u7f8e\u56fd\u516c\u53f8\uff08USC\uff09100%\u7684\u80a1\u4efd\u3002USC \u6700\u7ec8\u6301\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u7684\u6cd5\u5f8b\u4ea7\u6743\u3002<\/p>\n

\u8fd9\u79cd\u591a\u5c42\u7ed3\u6784\u5728 Frank \u548c\u7f8e\u56fd\u623f\u5730\u4ea7\u4e4b\u95f4\u8bbe\u7f6e\u4e86\u4e24\u5c42\u5b9e\u4f53\uff1a\u7b2c\u4e00\u5c42\u662f\u5916\u56fd\u4fe1\u6258\uff1b\u7b2c\u4e8c\u5c42\u662f\u5916\u56fd\u201c\u963b\u65ad\u516c\u53f8\u201d\uff08foreign blocker corporation\uff09\u3002\u4ece\u7f8e\u56fd\u6240\u5f97\u7a0e\u89d2\u5ea6\u6765\u770b\uff0cFGT \u88ab\u8bbe\u8ba1\u6210\u6388\u4e88\u4eba\u4fe1\u6258\u3002\u56e0\u6b64\uff0c\u6839\u636e I.R.C. \u7b2c671\u6761\u81f3\u7b2c679\u6761\uff0c\u867d\u7136 Frank \u5df2\u7ecf\u4e3a\u4e86\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u76ee\u7684\u5b8c\u6210\u4e86\u8d22\u4ea7\u8f6c\u8ba9\uff0c\u4f46\u5728\u7f8e\u56fd\u6240\u5f97\u7a0e\u65b9\u9762\uff0cFrank \u4ecd\u7136\u88ab\u89c6\u4e3a\u4fe1\u6258\u8d44\u4ea7\u548c\u4fe1\u6258\u6536\u5165\u7684\u6240\u6709\u4eba\u3002<\/p>\n

\u8d60\u4e0e\u7a0e\u7ed3\u679c<\/b><\/strong><\/h2>\n

Frank \u628a\u5916\u56fd\u73b0\u91d1\u6216\u8005\u5916\u56fd\u8bc1\u5238\u5b8c\u6210\u8d60\u4e0e\u7ed9 FGT\uff0c\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u539f\u56e0\u662f\uff0cFrank \u4f5c\u4e3a NRA\uff0c\u53ea\u6709\u5728\u8f6c\u8ba9\u7f8e\u56fd\u6240\u5728\u5730\u623f\u5730\u4ea7\u6216\u8005\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u65f6\uff0c\u624d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u65e0\u5f62\u8d22\u4ea7\uff0c\u5305\u62ec\u5916\u56fd\u8bc1\u5238\uff0c\u4e0d\u5c5e\u4e8e NRA \u7f8e\u56fd\u8d60\u4e0e\u7a0e\u7684\u5f81\u7a0e\u8303\u56f4\u3002<\/p>\n

\u5982\u679c FGT \u5728 Frank \u751f\u524d\u628a FRC \u80a1\u7968\u8f6c\u8ba9\u7ed9\u53d7\u76ca\u4eba\uff0c\u8fd9\u9879\u8f6c\u8ba9\u5c5e\u4e8e\u5916\u56fd\u516c\u53f8\u80a1\u7968\u7684\u8d60\u4e0e\u3002\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5c5e\u4e8e\u4f4d\u4e8e\u7f8e\u56fd\u5883\u5916\u7684\u65e0\u5f62\u8d44\u4ea7\u3002Treasury Regulation \u7b2c25.2511-3(b)(3)(ii)\u6761\u5c06\u5916\u56fd\u516c\u53f8\u80a1\u7968\u5f52\u7c7b\u4e3a\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002\u6839\u636e I.R.C. \u7b2c2501(a)(2)\u6761\uff0cNRA \u8d60\u4e0e\u8fd9\u79cd\u65e0\u5f62\u8d22\u4ea7\u901a\u5e38\u4e0d\u9700\u8981\u7f34\u7eb3\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u3002\u524d\u63d0\u662f Frank \u4e0d\u5c5e\u4e8e\u9002\u7528 I.R.C. \u7b2c2801\u6761\u7279\u6b8a\u5236\u5ea6\u7684 covered expatriate\u3002\u56e0\u6b64\uff0c\u7531 Frank \u6216\u4ee3\u8868 Frank \u5728\u5176\u751f\u524d\u8d60\u4e0e FRC \u80a1\u7968\uff0c\u4e00\u822c\u4e0d\u4f1a\u4ea7\u751f\u7f8e\u56fd\u8d60\u4e0e\u7a0e\uff0c\u5373\u4f7f FRC \u6700\u7ec8\u6301\u6709\u4e00\u5bb6\u62e5\u6709\u7f8e\u56fd\u623f\u5730\u4ea7\u7684\u7f8e\u56fd\u516c\u53f8\u3002<\/p>\n

\u9057\u4ea7\u7a0e\u7ed3\u679c<\/b><\/strong><\/h2>\n

Frank \u53bb\u4e16\u65f6\uff0cFGT \u7ee7\u7eed\u6301\u6709 FRC \u80a1\u7968\u3002\u5bf9\u4e8e\u975e\u5c45\u6c11\u6b7b\u8005\u6765\u8bf4\uff0c\u7f8e\u56fd\u603b\u9057\u4ea7\u53ea\u5305\u62ec\u201c\u4f4d\u4e8e\u7f8e\u56fd\u201d\u7684\u8d22\u4ea7\u3002[38] \u6839\u636e I.R.C. \u7b2c2104(a)\u6761\uff0c\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002\u4f46\u662f\uff0c\u5916\u56fd\u516c\u53f8\u7684\u80a1\u7968\u4e0d\u5c5e\u4e8e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002Treasury Regulation \u7b2c20.2105-1(f)\u6761\u89c4\u5b9a\uff0c\u5916\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5c5e\u4e8e\u7f8e\u56fd\u5883\u5916\u8d22\u4ea7\u3002<\/p>\n

\u5728\u8fd9\u4e2a\u89c4\u5212\u7ed3\u6784\u4e2d\uff0cFrank \u5df2\u7ecf\u5411 FGT \u4f5c\u51fa\u5b8c\u6574\u5e76\u4e14\u4e0d\u53ef\u64a4\u9500\u7684\u8f6c\u8ba9\u3002\u540c\u65f6\uff0c\u4fe1\u6258\u6587\u4ef6\u5e94\u5f53\u786e\u4fdd Frank \u4e0d\u4fdd\u7559\u4efb\u4f55\u53ef\u80fd\u6839\u636e I.R.C. \u7b2c2036\u6761\u81f3\u7b2c2038\u6761\u628a\u4fe1\u6258\u8d44\u4ea7\u91cd\u65b0\u8ba1\u5165\u5176\u9057\u4ea7\u7684\u6743\u529b\u6216\u8005\u6743\u76ca\u3002\u56e0\u6b64\uff0cFrank \u6b7b\u4ea1\u65f6\uff0c\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u62e5\u6709\u5e95\u5c42\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u6216\u8005\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u3002\u76f8\u5173\u7684\u8d22\u4ea7\u6743\u5b9e\u9645\u4e0a\u662f FGT \u6301\u6709\u7684 FRC \u80a1\u7968\u3002FRC \u80a1\u7968\u5c5e\u4e8e\u5916\u56fd\u8d22\u4ea7\uff0c\u4e5f\u5c31\u662f\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002<\/p>\n

\u53ea\u8981 Frank \u6ca1\u6709\u76f4\u63a5\u6301\u6709\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0c\u540c\u65f6\u4e5f\u6ca1\u6709\u89e6\u53d1 I.R.C. \u7b2c2104(b)\u6761\u7b49\u7279\u6b8a\u89c4\u5219\uff0c\u4f8b\u5982\u5728\u6b7b\u4ea1\u524d\u5f88\u77ed\u65f6\u95f4\u5185\u8f6c\u79fb\u7f8e\u56fd\u8d44\u4ea7\uff0c\u90a3\u4e48 FRC \u80a1\u7968\u4ee5\u53ca\u5176\u5e95\u5c42\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u90fd\u4e0d\u4f1a\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u603b\u9057\u4ea7\uff0c\u4e5f\u5c31\u4e0d\u4f1a\u56e0\u6b64\u4ea7\u751f\u7f8e\u56fd\u9057\u4ea7\u7a0e\u3002<\/p>\n

\u6240\u5f97\u7a0e\u540e\u679c\u548c\u5b9e\u9645\u7f3a\u70b9<\/b><\/strong><\/h2>\n

\u8fd9\u79cd\u7ed3\u6784\u7684\u4e3b\u8981\u7f3a\u70b9\u6765\u81ea\u6240\u5f97\u7a0e\u548c\u884c\u653f\u7ba1\u7406\u65b9\u9762\u3002\u4f5c\u4e3a\u7f8e\u56fd\u516c\u53f8\uff0cUSC \u9700\u8981\u6309\u716721%\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5bf9\u51c0\u79df\u91d1\u6536\u5165\u4ee5\u53ca\u51fa\u552e\u7f8e\u56fd\u623f\u5730\u4ea7\u4ea7\u751f\u7684\u6536\u76ca\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\u3002\u5f53 USC \u81ea\u5df1\u51fa\u552e\u623f\u5730\u4ea7\u65f6\uff0c\u5b83\u6309\u7167\u666e\u901a\u7f8e\u56fd\u516c\u53f8\u7684\u89c4\u5219\u7f34\u7a0e\u3002<\/p>\n

\u4f46\u662f\uff0c\u5982\u679c\u662f FRC \u5904\u7f6e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u6743\u76ca\u2014\u2014\u65e0\u8bba\u662f\u76f4\u63a5\u51fa\u552e\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u8fd8\u662f\u95f4\u63a5\u51fa\u552e\u4e00\u5bb6\u5c5e\u4e8e\u7f8e\u56fd\u4e0d\u52a8\u4ea7\u63a7\u80a1\u516c\u53f8\u7684\u7f8e\u56fd\u516c\u53f8\u80a1\u7968\u2014\u2014\u8be5\u4ea4\u6613\u5c06\u53d7\u5230 FIRPTA \u7684\u7ea6\u675f\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6839\u636e I.R.C. \u7b2c897(a)\u6761\uff0c\u76f8\u5173\u6536\u76ca\u5c06\u4f5c\u4e3a ECI \u5904\u7406\u3002\u540c\u65f6\uff0c\u7531\u4e8e\u8f6c\u8ba9\u4eba\u5c5e\u4e8e\u5916\u56fd\u4eba\uff0c\u4e70\u65b9\u901a\u5e38\u9700\u8981\u6839\u636e I.R.C. \u7b2c1445\u6761\u8fdb\u884c\u9884\u6263\u3002<\/p>\n

USC \u628a\u5229\u6da6\u5206\u914d\u7ed9 FRC\uff0c\u518d\u7531 FRC \u6700\u7ec8\u628a\u5229\u6da6\u8f6c\u5230 FGT \u6216\u8005\u4fe1\u6258\u53d7\u76ca\u4eba\u7684\u8fc7\u7a0b\u4e2d\uff0c\u53ef\u80fd\u4ea7\u751f\u591a\u5c42\u7a0e\u52a1\u8d1f\u62c5\u3002\u6839\u636e\u662f\u5426\u5b58\u5728\u7f8e\u56fd\u53d7\u76ca\u4eba\uff0c\u4ee5\u53ca FRC \u6536\u5165\u7684\u5177\u4f53\u6784\u6210\uff0c\u7f8e\u56fd\u53d7\u76ca\u4eba\u8fd8\u53ef\u80fd\u9762\u5bf9 Subpart F \u89c4\u5219\u3001PFIC\uff08\u88ab\u52a8\u5916\u56fd\u6295\u8d44\u516c\u53f8\uff09\u89c4\u5219\u3001\u5916\u56fd\u4fe1\u6258\u7684\u201cthrowback\u201d\u89c4\u5219\uff0c\u4ee5\u53ca\u5176\u4ed6\u76f8\u5173\u7a0e\u52a1\u95ee\u9898\u3002\u540c\u65f6\uff0c\u5916\u56fd\u4fe1\u6258\u548c\u5916\u56fd\u516c\u53f8\u8fd8\u9700\u8981\u6301\u7eed\u5c65\u884c\u8de8\u5883\u7533\u62a5\u548c\u5408\u89c4\u4e49\u52a1\u3002<\/p>\n

\u53e6\u5916\uff0c\u7531\u4e8e\u7f8e\u56fd\u623f\u5730\u4ea7\u901a\u8fc7\u516c\u53f8\u548c\u4fe1\u6258\u591a\u5c42\u95f4\u63a5\u6301\u6709\uff0c\u5e76\u4e14\u8fd9\u4e9b\u8d44\u4ea7\u4e0d\u4f1a\u8ba1\u5165 Frank \u7684\u7f8e\u56fd\u9057\u4ea7\uff0c\u56e0\u6b64 Frank \u6b7b\u4ea1\u65f6\uff0c\u5e95\u5c42\u623f\u5730\u4ea7\u4e0d\u4f1a\u6839\u636e I.R.C. \u7b2c1014\u6761\u83b7\u5f97\u7f8e\u56fd\u7a0e\u6cd5\u4e0a\u7684\u8ba1\u7a0e\u57fa\u7840\u8c03\u9ad8\u3002\u56e0\u6b64\uff0c\u5373\u4f7f\u8fd9\u79cd\u7ed3\u6784\u6210\u529f\u907f\u514d\u4e86\u9488\u5bf9\u623f\u5730\u4ea7\u4ef7\u503c\u5f81\u6536\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\uff0c\u623f\u5730\u4ea7\u4ee5\u540e\u51fa\u552e\u65f6\u4ecd\u7136\u53ef\u80fd\u4ea7\u751f\u66f4\u5927\u7684\u5e94\u7a0e\u8d44\u672c\u5229\u5f97\u3002<\/p>\n

\u8fd8\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u867d\u7136 FGT \u53ef\u4ee5\u63d0\u4f9b\u9057\u4ea7\u89c4\u5212\u65b9\u9762\u7684\u597d\u5904\uff0c\u4f46 Frank \u5176\u5b9e\u4e5f\u53ef\u4ee5\u901a\u8fc7\u81ea\u5df1\u76f4\u63a5\u6301\u6709 FRC \u80a1\u7968\u53d6\u5f97\u76f8\u540c\u7684\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u7ed3\u679c\u3002\u539f\u56e0\u662f\uff0c\u5916\u56fd\u516c\u53f8\u7684\u80a1\u7968\u5728\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u65b9\u9762\u90fd\u5c5e\u4e8e\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d22\u4ea7\u3002<\/p>\n

\u7ed3\u8bed<\/b><\/strong><\/h1>\n

\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\uff0c\u4f1a\u9762\u5bf9\u590d\u6742\u800c\u4e14\u6709\u65f6\u975e\u5e38\u4e25\u5389\u7684\u7f8e\u56fd\u7a0e\u52a1\u540e\u679c\uff0c\u5305\u62ec\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u98ce\u9669\uff0c\u4ee5\u53ca\u6f5c\u5728\u7684\u6240\u5f97\u7a0e\u6548\u7387\u95ee\u9898\u3002Frank \u7684\u6848\u4f8b\u8bf4\u660e\uff0c\u5982\u679c\u6ca1\u6709\u63d0\u524d\u8fdb\u884c\u89c4\u5212\uff0c\u53ef\u80fd\u4ea7\u751f\u6570\u767e\u4e07\u7f8e\u5143\u539f\u672c\u53ef\u4ee5\u907f\u514d\u7684\u7a0e\u52a1\u8d23\u4efb\u3002<\/p>\n

\u4f46\u662f\uff0c\u5982\u679c\u63d0\u524d\u91c7\u7528\u9002\u5f53\u7684\u7ed3\u6784\uff0c\u4f8b\u5982\u5916\u56fd\u6216\u7f8e\u56fd\u4fe1\u6258\u3001\u516c\u53f8\uff0c\u4ee5\u53ca\u6709\u7b56\u7565\u5730\u8d60\u4e0e\u975e\u7f8e\u56fd\u6240\u5728\u5730\u8d44\u4ea7\uff0cNRA \u53ef\u4ee5\u5927\u5e45\u964d\u4f4e\u751a\u81f3\u6d88\u9664\u7f8e\u56fd\u8d22\u4ea7\u8f6c\u79fb\u7a0e\u3002\u4e3a\u4e86\u907f\u514d\u6602\u8d35\u800c\u610f\u5916\u7684\u7a0e\u52a1\u540e\u679c\uff0c\u6700\u91cd\u8981\u7684\u662f\u5c3d\u65e9\u8fdb\u884c\u89c4\u5212\uff0c\u5e76\u6839\u636e\u4e2a\u4eba\u5177\u4f53\u60c5\u51b5\u4e0e\u5408\u683c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u8bbe\u8ba1\u9002\u5f53\u65b9\u6848\u3002<\/p>\n

\u4f5c\u8005\u7b80\u4ecb<\/b><\/strong><\/h1>\n

Cynthia Wu \u662f Concord & Wisdom, APC \u7684\u521b\u59cb\u4eba\u53ca\u7ba1\u7406\u5408\u4f19\u4eba\u3002\u5979\u7684\u6267\u4e1a\u91cd\u70b9\u5305\u62ec\u7f8e\u56fd\u6d77\u5173\u4e0e\u8fb9\u5883\u4fdd\u62a4\u5c40\uff08CBP\uff09\u4ee5\u53ca\u56fd\u9645\u8d38\u6613\u4e8b\u52a1\u3002\u5979\u540c\u65f6\u4e3a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u4ee5\u53ca\u6301\u6709\u5916\u56fd\u8d44\u4ea7\u7684\u7f8e\u56fd\u5bb6\u5ead\u63d0\u4f9b\u8de8\u5883\u9057\u4ea7\u548c\u7a0e\u52a1\u89c4\u5212\u670d\u52a1\uff0c\u5e76\u5904\u7406\u7279\u6b8a\u9700\u8981\u4fe1\u6258\u3001\u9057\u5631\u8ba4\u8bc1\/\u4fe1\u6258\u7ba1\u7406\u4ee5\u53ca IRS \u7a0e\u52a1\u5408\u89c4\u548c\u7a0e\u52a1\u4e89\u8bae\u4e8b\u9879\u3002Cynthia \u6301\u6709\u52a0\u5229\u798f\u5c3c\u4e9a\u5dde\u3001\u4f5b\u7f57\u91cc\u8fbe\u5dde\u3001\u5f97\u514b\u8428\u65af\u5dde\u4ee5\u53ca\u534e\u76db\u987f\u7279\u533a\u5f8b\u5e08\u6267\u7167\u3002\u5979\u62e5\u6709\u4e9a\u5229\u6851\u90a3\u5927\u5b66\u6cd5\u5b66\u535a\u58eb\uff08J.D.\uff09\u5b66\u4f4d\uff0c\u4ee5\u53ca\u4f5b\u7f57\u91cc\u8fbe\u5927\u5b66\u7a0e\u6cd5\u6cd5\u5b66\u7855\u58eb\uff08LL.M. in Taxation\uff09\u5b66\u4f4d\u3002<\/p>\n

\u811a\u6ce8<\/b><\/strong><\/h1>\n

[1] I.R.C. \u00a72503(b)\u3002<\/p>\n

[2] I.R.C. \u00a72511(a)\u3002<\/p>\n

[3] \u53c2\u89c1 I.R.C. \u00a7\u00a72505(a)\u30012010(a) \u548c (c)\u3002<\/p>\n

[4] Treasury Regulation \u00a725.2511-1(h)(5)\u3002\u8be5\u6cd5\u89c4\u660e\u786e\u7ed9\u51fa\u4e86\u8054\u6743\u5171\u6709\u7684\u4f8b\u5b50\uff1a\u5982\u679c A \u4f7f\u7528\u81ea\u5df1\u7684\u8d44\u91d1\u8d2d\u4e70\u8d22\u4ea7\uff0c\u5e76\u4e14\u628a\u4ea7\u6743\u767b\u8bb0\u4e3a A \u548c B \u5171\u540c\u4eab\u6709\u751f\u5b58\u8005\u53d6\u5f97\u6743\u7684\u8054\u6743\u5171\u6709\uff0c\u90a3\u4e48\uff0c\u9664\u975e B \u5bf9\u8d2d\u4e70\u8d22\u4ea7\u8fdb\u884c\u4e86\u51fa\u8d44\uff0c\u5426\u5219 A \u5411 B \u4f5c\u51fa\u4e86\u76f8\u5f53\u4e8e\u8be5\u8d22\u4ea7\u4ef7\u503c\u4e00\u534a\u7684\u8d60\u4e0e\u3002<\/p>\n

[5] I.R.C. \u00a76651(a)\u3002<\/p>\n

[6] I.R.C. \u00a76621\u3002<\/p>\n

[7] I.R.C. \u00a72040(a)\u3002<\/p>\n

[8] I.R.C. \u00a72102(b)\u3002<\/p>\n

[9] I.R.C. \u00a71014\u3002<\/p>\n

[10] I.R.C. \u00a71411\u3002<\/p>\n

[11] \u8fd9\u4e9b\u6570\u5b57\u53ea\u662f\u4e3a\u4e86\u8bf4\u660e\u95ee\u9898\u800c\u63d0\u4f9b\u7684\u7c97\u7565\u4f30\u7b97\u3002\u8fd9\u4e9b\u6570\u5b57\u5e76\u4e0d\u4fdd\u8bc1\u80fd\u591f\u53cd\u6620\u5b9e\u9645\u7a0e\u52a1\u8d23\u4efb\u3002\u5b9e\u9645\u7a0e\u8d1f\u53ef\u80fd\u56e0\u4e3a\u5177\u4f53\u4e8b\u5b9e\u3001\u65f6\u95f4\u4ee5\u53ca\u9002\u7528\u6cd5\u5f8b\u7684\u4e0d\u540c\u800c\u6709\u5f88\u5927\u53d8\u5316\u3002\u5e94\u5f53\u59cb\u7ec8\u5411\u5408\u683c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u54a8\u8be2\uff0c\u5e76\u6839\u636e\u4e2a\u4eba\u60c5\u51b5\u83b7\u5f97\u4e13\u4e1a\u610f\u89c1\u3002<\/p>\n

[12] I.R.C. \u00a77701(b)(1)(A)(i)\u3002<\/p>\n

[13] I.R.C. \u00a77701(b)(3)\uff0c\u8be5\u6761\u89c4\u5b9a\u4e86\u5b9e\u8d28\u5c45\u7559\u6d4b\u8bd5\u7684\u8ba1\u7b97\u516c\u5f0f\u3002<\/p>\n

[14] I.R.C. \u00a77701(b)(1)(B)\uff0c\u8be5\u6761\u628a\u201c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u201d\u5b9a\u4e49\u4e3a\u65e2\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\uff0c\u4e5f\u4e0d\u7b26\u5408 \u00a77701(b)(1)(A)\u89c4\u5b9a\u7684\u4eba\u3002<\/p>\n

[15] I.R.C. \u00a7\u00a7871\u3001882\u3002<\/p>\n

[16] I.R.C. \u00a7871(a)\u3002<\/p>\n

[17] I.R.C. \u00a7871(b)\u3001(d)\u3002<\/p>\n

[18] I.R.C. \u00a7\u00a7897\u30011445\u3002<\/p>\n

[19] I.R.C. \u00a71411(e)(1)\u3002<\/p>\n

[20] Treasury Regulation \u00a725.2501-1(b)\u3002<\/p>\n

[21] Covered expatriates\uff0c\u662f\u6307\u9002\u7528 I.R.C. \u00a7877(b) \u7684\u4eba\u5458\u3002I.R.C. \u00a72501(a)(3)\u3002<\/p>\n

[22] I.R.C. \u00a72501(a)(3)\u89c4\u5b9a\uff0c\u7b2c2501(a)(2)\u6761\u9488\u5bf9 NRA \u65e0\u5f62\u8d22\u4ea7\u63d0\u4f9b\u7684\u8c41\u514d\uff0c\u4e0d\u9002\u7528\u4e8e covered expatriate\u3002\u76f8\u53cd\uff0c\u8fd9\u4e9b\u8d22\u4ea7\u8f6c\u79fb\u9002\u7528 I.R.C. \u00a72801 \u6240\u89c4\u5b9a\u7684\u5f03\u7c4d\u4eba\u58eb\u8d22\u4ea7\u8f6c\u79fb\u7a0e\u5236\u5ea6\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c covered expatriate \u4f5c\u51fa\u8d60\u4e0e\u6216\u8005\u9057\u8d60\uff0c\u76f8\u5173\u7a0e\u8d1f\u5728\u53d7\u8d60\u4eba\u6216\u8005\u53d7\u9057\u8d60\u4eba\u5c42\u9762\u4ea7\u751f\u3002<\/p>\n

[23] Treasury Regulation \u00a725.2511-3(b)(3)(i)\u3002<\/p>\n

[24] Treasury Regulation \u00a725.2511-3(b)(3)(ii)\u3002<\/p>\n

[25] I.R.C. \u00a72502(a)\u3002<\/p>\n

[26] Treasury Regulation \u00a720.0-1(b)(1)\u3002<\/p>\n

[27] \u540c\u4e0a\uff08Id.\uff09\u3002<\/p>\n

[28] I.R.C. \u00a72101(a)\u3002NRA \u9057\u4ea7\u7a0e\u5236\u5ea6\u4e3b\u8981\u89c4\u5b9a\u5728 I.R.C. \u00a7\u00a72101\u20132108\uff0c\u5176\u4e2d\u4e0e\u8d44\u4ea7\u6240\u5728\u5730\u6709\u5173\u7684\u91cd\u8981\u89c4\u5219\u89c4\u5b9a\u5728 \u00a7\u00a72103\u20132106\u3002<\/p>\n

[29] I.R.C. \u00a72102(b)\u3002<\/p>\n

[30] I.R.C. \u00a72001(c)\u3002<\/p>\n

[31] I.R.C. \u00a72103\u3002\u8be5\u6761\u628a NRA \u6b7b\u8005\u7684\u201c\u603b\u9057\u4ea7\u201d\u5b9a\u4e49\u4e3a\uff0c\u53ea\u5305\u62ec\u5176\u6b7b\u4ea1\u65f6\u4f4d\u4e8e\u7f8e\u56fd\u7684\u90a3\u90e8\u5206\u603b\u9057\u4ea7\u3002<\/p>\n

[32] I.R.C. \u00a72501(a)(2)\u3002<\/p>\n

[33] I.R.C. \u00a71445(e)(3)\u3002<\/p>\n

[34] I.R.C. \u00a72501(a)(2)\uff1bTreasury Regulation \u00a725.2501-1(a)(3)\u3002<\/p>\n

[35] I.R.C. \u00a7\u00a7641\u2013685\u3002<\/p>\n

[36] I.R.C. \u00a7\u00a72036(a)\u30012038(a)(1)\u30012103\u30012104(a)\u3002<\/p>\n

[37] I.R.C. \u00a711(b)\u3002<\/p>\n

[38] I.R.C. \u00a72103\u3002<\/p>

\u8be5\u6587\u7ae0\u53d1\u8868\u4e8e\u300a\u6d1b\u6749\u77f6\u5f8b\u5e08\u671f\u520a\u300b<\/p>

https:\/\/lacba.org\/?pg=LosAngelesLawyerMagazine&pubAction=viewIssue&pubIssueID=64599&pubIssueItemID=421304<\/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":"

\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7684\u9057\u4ea7\u89c4\u5212\u7b56\u7565 Estate Planning Strategies for Nonresident Aliens \u4f5c\u8005\uff1aCynthia Wu\uff5c\u53d1\u8868\u4e8e\uff1a2026\u5e741\u670824\u65e5 \u5bf9\u4e8e\u5728\u7f8e\u56fd\u62e5\u6709\u623f\u5730\u4ea7\u7684\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08Nonresident Aliens\uff0c\u7b80\u79f0 NRA\uff09\u6765\u8bf4\uff0c\u5904\u7406\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u95ee\u9898\u53ef\u80fd\u975e\u5e38\u590d\u6742\uff0c\u4e5f\u5f88\u6709\u6311\u6218\u6027\u3002\u9002\u5f53\u7684\u89c4\u5212\u548c\u4e13\u4e1a\u6307\u5bfc\uff0c\u5bf9\u4e8e\u51cf\u5c11\u53ef\u80fd\u4ea7\u751f\u7684\u8054\u90a6\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u548c\u9057\u4ea7\u7a0e\u8d1f\u62c5\u975e\u5e38\u91cd\u8981\u3002 \u5982\u679c\u6ca1\u6709\u8fdb\u884c\u89c4\u5212\uff0c\u4e5f\u6ca1\u6709\u5f97\u5230\u9002\u5f53\u6307\u5bfc\uff0cNRA 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