{"id":15677,"date":"2024-06-22T19:20:03","date_gmt":"2024-06-22T19:20:03","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15677"},"modified":"2025-01-30T22:55:53","modified_gmt":"2025-01-30T22:55:53","slug":"%e9%9d%9e%e5%b1%85%e6%b0%91%e5%a4%96%e5%9b%bd%e4%ba%ba%ef%bc%88nras%ef%bc%89%e6%8b%a5%e6%9c%89%e7%be%8e%e5%9b%bd%e6%88%bf%e5%9c%b0%e4%ba%a7%e7%9a%84%e7%a8%8e%e5%8a%a1%e8%a7%84%e5%88%92","status":"publish","type":"post","link":"https:\/\/attorneywu.com\/chn\/law\/%e9%9d%9e%e5%b1%85%e6%b0%91%e5%a4%96%e5%9b%bd%e4%ba%ba%ef%bc%88nras%ef%bc%89%e6%8b%a5%e6%9c%89%e7%be%8e%e5%9b%bd%e6%88%bf%e5%9c%b0%e4%ba%a7%e7%9a%84%e7%a8%8e%e5%8a%a1%e8%a7%84%e5%88%92\/","title":{"rendered":"\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08NRAs\uff09\u8d2d\u4e70\u7f8e\u56fd\u623f\u5730\u4ea7\u7684\u7a0e\u52a1\u89c4\u5212"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15677\" class=\"elementor elementor-15677\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8de3519 e-flex e-con-boxed e-con e-parent\" data-id=\"8de3519\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8a1a05 elementor-widget elementor-widget-text-editor\" data-id=\"a8a1a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><b>\u7f16\u8f91\uff1a<\/b><\/strong><strong><b>CYNTHIA WU<\/b><\/strong><\/p><p>\u7ecf\u5e38\u6709\u975e\u5c45\u6c11\u5916\u56fd\u5ba2\u6237\u6765\u627e\u6211\u505a\u9057\u4ea7\u89c4\u5212\u3002\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b\uff0c\u6d89\u53ca\u5230\u7f8e\u56fd\u7684\u623f\u5730\u4ea7\u3002\u4e00\u4e9b\u975e\u5c45\u6c11\u5916\u56fd\u5ba2\u6237\u5e0c\u671b\u901a\u8fc7\u9057\u4ea7\u89c4\u5212\u907f\u514d\u9057\u5631\u8ba4\u8bc1\u7a0b\u5e8f\uff0c\u800c\u53e6\u4e00\u4e9b\u5219\u5e0c\u671b\u8282\u7701\u7a0e\u6b3e\u3002\u4f5c\u4e3a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5728\u8d2d\u4e70\u623f\u5730\u4ea7\u524d\uff0c\u6709\u5fc5\u8981\u54a8\u8be2\u50cf\u6211\u8fd9\u6837\u7684\u7a0e\u52a1\u5f8b\u5e08\u3002\u5728\u8fd9\u91cc\uff0c\u6211\u5c06\u5206\u6790\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5728\u4e0d\u540c\u60c5\u51b5\u4e0b\u7684\u7a0e\u52a1\u5904\u7406\u3002<\/p><p><strong><b>\u5b9a\u4e49\uff1a<\/b><\/strong>\u00a0\u5916\u7c4d\u4eba\u58eb\u662f\u6307\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\u6216\u7f8e\u56fd\u56fd\u6c11\u7684\u4efb\u4f55\u4e2a\u4eba\u3002\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08NRA\uff09\u662f\u672a\u901a\u8fc7\u7eff\u5361\u6d4b\u8bd5\u6216\u5b9e\u8d28\u5b58\u5728\u6d4b\u8bd5\u7684\u5916\u7c4d\u4eba\u58eb\u3002<\/p><p><strong><b>\u4f5c\u4e3a\u6295\u8d44\u8d2d\u4e70 &#8211; \u8d44\u672c\u5229\u5f97\u7a0e<\/b><\/strong>\u00a0<strong><b>\u5916\u56fd\u6295\u8d44\u7f8e\u56fd\u623f\u5730\u4ea7\u6cd5\uff08FIRPTA\uff09<\/b><\/strong>\u00a0<strong><b>\u4e00\u822c\u7a0e\u52a1\uff1a<\/b><\/strong>\u00a0\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u62e5\u6709\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u6536\u5165\uff0c\u5982\u679c\u4e0d\u662f\u4e0e\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\uff0c\u5219\u630930%\u7684\u7a0e\u7387\uff08\u6216\u6839\u636e\u6761\u7ea6\u89c4\u5b9a\u7684\u8f83\u4f4e\u7a0e\u7387\uff09\u5f81\u7a0e\u3002<\/p><p><strong><b>\u7279\u522b\u9009\u4e3e\uff1a<\/b><\/strong>\u00a0\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u7b2c871(d)\u6761\uff0c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u53ef\u4ee5\u9009\u62e9\u5c06\u7f8e\u56fd\u623f\u5730\u4ea7\u6536\u5165\u89c6\u4e3a\u4e0e\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\u3002\u8fd9\u5305\u62ec\u6240\u6709\u79df\u91d1\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u9500\u552e\u6536\u76ca\u3002\u9009\u4e3e\u5141\u8bb8\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7533\u62a5\u4e0e\u623f\u4ea7\u6536\u5165\u76f8\u5173\u7684\u6263\u9664\uff0c\u51c0\u6536\u5165\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\u3002<\/p><p><strong><b>\u9009\u4e3e\u65b9\u5f0f\uff1a<\/b><\/strong>\u00a0\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u7b2c871(d)\u6761\uff0c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5fc5\u987b\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u9644\u4e0a\u4e00\u4efd\u58f0\u660e\uff0c\u8be6\u7ec6\u8bf4\u660e\u9009\u4e3e\u60c5\u51b5\u5e76\u5217\u51fa\u6240\u6709\u62e5\u6709\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u6b64\u9009\u4e3e\u5728\u6240\u6709\u540e\u7eed\u5e74\u5ea6\u5185\u6709\u6548\uff0c\u9664\u975e\u64a4\u9500\u3002 \u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5fc5\u987b\u5411\u4efb\u4f55\u6263\u7f34\u4ee3\u7406\u4eba\u6216\u4ed8\u6b3e\u4eba\u63d0\u4f9b\u8868\u683cW-8ECI\uff0c\u4ee5\u8bc1\u660e\u79df\u91d1\u6536\u5165\u4e0e\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\u3002<\/p><p><strong><b>FIRPTA\u6263\u7f34<\/b><\/strong>\u00a0<strong><b>\u6263\u7f34\u7387\uff1a<\/b><\/strong><\/p><ul><li>\u9500\u552e\u4ef7\u4f4e\u4e8e30\u4e07\u7f8e\u5143\uff1a\u5982\u679c\u4e70\u65b9\u6253\u7b97\u5c06\u8be5\u7269\u4e1a\u4f5c\u4e3a\u4f4f\u5b85\u4f7f\u7528\uff0c\u5219\u65e0\u9700\u6263\u7f34\u3002<\/li><li>\u9500\u552e\u4ef730\u4e07\u81f3100\u4e07\u7f8e\u5143\uff1a\u6263\u7f3410%\u3002<\/li><li>\u9500\u552e\u4ef7\u8d85\u8fc7100\u4e07\u7f8e\u5143\uff1a\u6263\u7f3415%\u3002<\/li><\/ul><p><strong><b>\u5904\u7f5a\uff1a<\/b><\/strong>\u00a0\u5982\u679c\u4e70\u65b9\u672a\u6309\u8981\u6c42\u6263\u7f34\uff0c\u800c\u5356\u65b9\u672a\u7f34\u7eb3\u9500\u552e\u7a0e\uff0c\u4e70\u65b9\u53ef\u80fd\u8981\u627f\u62c5\u7a0e\u6b3e\u3001\u5229\u606f\u548c\u7f5a\u6b3e\u3002<\/p><p><strong><b>\u8c41\u514d\uff1a<\/b><\/strong>\u00a0\u6263\u7f34\u8c41\u514d\u5305\u62ec\u4e70\u65b9\u7684\u5c45\u4f4f\u610f\u5411\u5ba3\u8a93\u4e66\u3001\u5356\u65b9\u7684\u975e\u5916\u56fd\u8eab\u4efd\u5ba3\u8a93\u4e66\u3001\u5408\u683c\u66ff\u4ee3\u8005\u7684\u5ba3\u8a93\u4e66\u6216IRS\u7684\u6263\u7f34\u8bc1\u4e66\u3002<\/p><p><strong><b>\u52a0\u5dde\u5dde\u7a0e<\/b><\/strong>\u00a0<strong><b>\u6263\u7f34\uff1a<\/b><\/strong>\u00a0\u52a0\u5dde\u8981\u6c42\u5728\u6258\u7ba1\u7ed3\u675f\u65f6\u652f\u4ed8\u76f8\u5f53\u4e8e\u9500\u552e\u4ef7\u683c3.33%\u6216\u6309\u66ff\u4ee3\u65b9\u5f0f\u8ba1\u7b97\u7684\u7a0e\u6b3e\u3002<\/p><p><strong><b>\u793a\u4f8b\u548c\u8ba1\u7b97\uff1a<\/b><\/strong>\u00a0<strong><b>\u793a\u4f8b\u60c5\u666f\uff1a<\/b><\/strong><\/p><ul><li>\u623f\u4ea7\u8d2d\u4e70\u4ef7\u683c\uff1a100\u4e07\u7f8e\u5143<\/li><li>\u79df\u91d1\u6536\u5165\uff1a\u6bcf\u5e743\u4e07\u7f8e\u5143<\/li><li>5\u5e74\u540e\u7684\u9500\u552e\u4ef7\u683c\uff1a150\u4e07\u7f8e\u5143<\/li><\/ul><p><strong><b>\u6240\u5f97\u7a0e\uff1a<\/b><\/strong>\u00a0<strong><b>\u79df\u91d1\u6536\u5165\uff1a<\/b><\/strong><\/p><ul><li>\u65e0\u9009\u4e3e\uff1a30%\u7684\u6263\u7f34\u7a0e = $30,000 * 0.30 = \u6bcf\u5e74$9,000<\/li><li>\u6709IRC 871(d)\u9009\u4e3e\uff1a\u5728\u6263\u9664\u540e\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\u3002\u5047\u8bbe\u6263\u9664$10,000\uff0c\u5e94\u7a0e\u6536\u5165 = $20,000\u3002\u5982\u679c\u7a0e\u7387\u4e3a24%\uff08\u4f8b\u5982\uff09 = $20,000 * 0.24 = \u6bcf\u5e74$4,800\u3002<\/li><\/ul><p><strong><b>\u9500\u552e\u8d44\u672c\u5229\u5f97\uff1a<\/b><\/strong><\/p><ul><li>\u5229\u5f97\uff1a$1,500,000 &#8211; $1,000,000 = $500,000<\/li><li>FIRPTA\u6263\u7f34\uff1a$1,500,000\u768415% = $225,000<\/li><li>\u5229\u5f97\u7a0e\uff08\u5047\u8bbe\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u7387\u4e3a20%\uff09\uff1a$500,000 * 0.20 = $100,000<\/li><\/ul><p><strong><b>\u603b\u7a0e\u6b3e\u8ba1\u7b97\uff1a<\/b><\/strong><\/p><p>\u65e0IRC 871(d)\u9009\u4e3e\uff1a<\/p><p>5\u5e74\u7684\u79df\u91d1\u6536\u5165\u7a0e\uff1a$9,000 * 5 = $45,000<\/p><p>FIRPTA\u6263\u7f34\uff1a$225,000<\/p><p>\u603b\u8ba1\uff1a$270,000\uff08\u6ce8\u610f\uff1aFIRPTA\u6263\u7f34\u4e0d\u662f\u6700\u7ec8\u7a0e\u6b3e\uff0c\u5b9e\u9645\u8d44\u672c\u5229\u5f97\u7a0e\u53ef\u80fd\u9002\u7528\uff09<\/p><p>\u6709IRC 871(d)\u9009\u4e3e\uff1a<\/p><p>5\u5e74\u7684\u79df\u91d1\u6536\u5165\u7a0e\uff1a$4,800 * 5 = $24,000<\/p><p>\u8d44\u672c\u5229\u5f97\u7a0e\uff1a$100,000<\/p><p>\u603b\u8ba1\uff1a$124,000<\/p><p>\u7ed3\u8bba\uff1a\u9009\u62e9\u6839\u636eIRC\u7b2c871(d)\u6761\u5c06\u623f\u5730\u4ea7\u6536\u5165\u89c6\u4e3a\u5b9e\u8d28\u76f8\u5173\u6536\u5165\uff0c\u53ef\u4ee5\u663e\u8457\u51cf\u5c11\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7684\u603b\u4f53\u7a0e\u8d1f\u3002\u54a8\u8be2\u5177\u6709\u56fd\u9645\u7a0e\u6cd5\u7ecf\u9a8c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u5bf9\u4e8e\u786e\u4fdd\u5408\u89c4\u548c\u4f18\u5316\u7a0e\u52a1\u7ed3\u679c\u81f3\u5173\u91cd\u8981\u3002<\/p><p><strong><b>\u6765\u6e90\uff1a<\/b><\/strong><\/p><ul><li>IRS Publication 519 &#8211; U.S. Tax Guide for Aliens<\/li><li>IRC Section 871(d)<\/li><li>California Franchise Tax Board<\/li><\/ul><p>\u00a0<\/p><p><strong><b>\u975e\u7f8e\u56fd\u516c\u6c11\u7684\u975e\u5c45\u6c11\u7684\u8d60\u4e0e\u7a0e\uff1a<\/b><\/strong><\/p><p>\u8d60\u4e0e\u7a0e\u9002\u7528\u4e8e\u4e2a\u4eba\u5411\u4ed6\u4eba\u8f6c\u79fb\u8d22\u4ea7\uff0c\u800c\u6ca1\u6709\u6216\u5c11\u4e8e\u5168\u90e8\u5bf9\u4ef7\u7684\u60c5\u51b5\u3002\u5bf9\u4e8e\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff0c\u8d60\u4e0e\u7a0e\u4ec5\u9002\u7528\u4e8e\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u7684\u8f6c\u8ba9\u3002\u8fd9\u5305\u62ec\u4f4d\u4e8e\u7f8e\u56fd\u7684\u623f\u5730\u4ea7\u548c\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\uff0c\u4f46\u4e0d\u9002\u7528\u4e8e\u65e0\u5f62\u8d22\u4ea7\uff0c\u5982\u7f8e\u56fd\u516c\u53f8\u7684\u80a1\u7968\uff08IRC \u00a7 2501(a)(2)\uff09\u3002<\/p><p><strong><b>\u7f8e\u56fd\u8d60\u4e0e\u7a0e\u76ee\u7684\u4e0b\u7684\u8d60\u4e0e\u5b9a\u4e49\uff1a<\/b><\/strong>\u00a0\u8d60\u4e0e\u5305\u62ec\u6350\u8d60\u8005\u672a\u6536\u5230\u5168\u90e8\u5bf9\u4ef7\u7684\u8d22\u4ea7\u8f6c\u8ba9\u3002\u975e\u7f8e\u56fd\u516c\u6c11\u7684\u975e\u5c45\u6c11\u5728\u8d60\u4e0e\u7f8e\u56fd\u5883\u5185\u7684\u623f\u5730\u4ea7\u548c\u6709\u5f62\u8d22\u4ea7\u65f6\u9700\u7f34\u7eb3\u8d60\u4e0e\u7a0e\u3002\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u6761\u4ef6\uff0c\u9700\u63d0\u4ea4\u8d60\u4e0e\u7a0e\u7533\u62a5\u8868\uff08\u8868\u683c709\uff09\uff1a<\/p><ul><li>\u672a\u6765\u6743\u76ca\u7684\u8d60\u4e0e\u3002<\/li><li>\u8d85\u8fc7$18,000\uff082024\u5e74\uff09\u7684\u5f53\u524d\u6743\u76ca\u8d60\u4e0e\u3002<\/li><li>\u8d85\u8fc7$185,000\uff082024\u5e74\uff09\u7684\u76f4\u63a5\u8d60\u4e0e\u7ed9\u975e\u516c\u6c11\u914d\u5076\u3002<\/li><\/ul><p><strong><b>\u8d60\u4e0e\u7a0e\u8c41\u514d\uff1a<\/b><\/strong>\u00a0\u67d0\u4e9b\u8d60\u4e0e\u4e0d\u53d7\u8d60\u4e0e\u7a0e\uff0c\u5305\u62ec\uff1a<\/p><ul><li>\u4e0d\u8d85\u8fc7\u5e74\u5ea6\u8c41\u514d\u91d1\u989d\u7684\u8d60\u4e0e\u3002<\/li><li>\u76f4\u63a5\u652f\u4ed8\u7ed9\u6559\u80b2\u6216\u533b\u7597\u673a\u6784\u7684\u5b66\u8d39\u6216\u533b\u7597\u8d39\u7528\u3002<\/li><li>\u8d60\u4e0e\u7ed9\u7f8e\u56fd\u516c\u6c11\u914d\u5076\u7684\u8d60\u4e0e\uff08\u6709\u9650\u7684\u5e74\u5ea6\u8c41\u514d\u9002\u7528\u4e8e\u975e\u516c\u6c11\u914d\u5076\uff09\u3002<\/li><li>\u8d60\u4e0e\u7ed9\u653f\u6cbb\u7ec4\u7ec7\u7528\u4e8e\u5176\u7528\u9014\u3002<\/li><li>\u8d60\u4e0e\u7ed9\u7b26\u5408\u6761\u4ef6\u7684\u6148\u5584\u673a\u6784\u7528\u4e8e\u7f8e\u56fd\u5883\u5185\u7684\u7528\u9014\uff08IRC \u00a7 2522(b)(3) \u548c (4)\uff09\u3002<\/li><\/ul><p><strong><b>\u7d2f\u8fdb\u8d60\u4e0e\u7a0e\u7387\uff1a<\/b><\/strong>\u00a0\u7f8e\u56fd\u7684\u8d60\u4e0e\u7a0e\u7387\u662f\u7d2f\u8fdb\u7684\uff0c\u968f\u7740\u8d60\u4e0e\u4ef7\u503c\u7684\u589e\u52a0\u800c\u589e\u52a0\u30022024\u5e74\u7684\u8d60\u4e0e\u7a0e\u7387\u5982\u4e0b\uff1a<\/p><table><tbody><tr><td><p><strong><b>\u8d60\u4e0e\u4ef7\u503c\uff08\u7ec8\u8eab\u7d2f\u79ef\uff09<\/b><\/strong><\/p><\/td><td><p><strong><b>\u7a0e\u7387<\/b><\/strong><\/p><\/td><\/tr><tr><td><p>0 &#8211; $10,000<\/p><\/td><td><p>18%<\/p><\/td><\/tr><tr><td><p>$10,001 &#8211; $20,000<\/p><\/td><td><p>20%<\/p><\/td><\/tr><tr><td><p>$20,001 &#8211; $40,000<\/p><\/td><td><p>22%<\/p><\/td><\/tr><tr><td><p>$40,001 &#8211; $60,000<\/p><\/td><td><p>24%<\/p><\/td><\/tr><tr><td><p>$60,001 &#8211; $80,000<\/p><\/td><td><p>26%<\/p><\/td><\/tr><tr><td><p>$80,001 &#8211; $100,000<\/p><\/td><td><p>28%<\/p><\/td><\/tr><tr><td><p>$100,001 &#8211; $150,000<\/p><\/td><td><p>30%<\/p><\/td><\/tr><tr><td><p>$150,001 &#8211; $250,000<\/p><\/td><td><p>32%<\/p><\/td><\/tr><tr><td><p>$250,001 &#8211; $500,000<\/p><\/td><td><p>34%<\/p><\/td><\/tr><tr><td><p>$500,001 &#8211; $750,000<\/p><\/td><td><p>37%<\/p><\/td><\/tr><tr><td><p>$750,001 &#8211; $1,000,000<\/p><\/td><td><p>39%<\/p><\/td><\/tr><tr><td><p>\u8d85\u8fc7$1,000,000<\/p><\/td><td><p>40%<\/p><\/td><\/tr><\/tbody><\/table><p><strong><b>\u793a\u4f8b\u8ba1\u7b97\uff1a<\/b><\/strong><\/p><p><strong><b>\u793a\u4f8b1\uff1a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5c06\u4ef7\u503c$1,000,000\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u8d60\u4e0e\u5176\u7f8e\u56fd\u5c45\u6c11\u5b50\u5973\u3002<\/b><\/strong><\/p><ul><li>\u8d60\u4e0e\u4ef7\u503c\uff1a$1,000,000<\/li><li>\u5e74\u5ea6\u8c41\u514d\uff082024\u5e74\uff09\uff1a$18,000<\/li><li>\u5e94\u7a0e\u91d1\u989d\uff1a$1,000,000 &#8211; $18,000 = $982,000<\/li><\/ul><p>\u6309\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff1a<\/p><ul><li>\u9996$10,000\u630918%\uff1a$10,000 * 0.18 = $1,800<\/li><li>\u4e0b$10,000\u630920%\uff1a$10,000 * 0.20 = $2,000<\/li><li>\u4e0b$20,000\u630922%\uff1a$20,000 * 0.22 = $4,400<\/li><li>\u4e0b$20,000\u630924%\uff1a$20,000 * 0.24 = $4,800<\/li><li>\u4e0b$20,000\u630926%\uff1a$20,000 * 0.26 = $5,200<\/li><li>\u4e0b$20,000\u630928%\uff1a$20,000 * 0.28 = $5,600<\/li><li>\u4e0b$50,000\u630930%\uff1a$50,000 * 0.30 = $15,000<\/li><li>\u4e0b$100,000\u630932%\uff1a$100,000 * 0.32 = $32,000<\/li><li>\u4e0b$250,000\u630934%\uff1a$250,000 * 0.34 = $85,000<\/li><li>\u5269\u4f59$582,000\u630937%\uff1a$582,000 * 0.37 = $215,340<\/li><\/ul><p><strong><b>\u603b\u8d60\u4e0e\u7a0e\uff1a<\/b><\/strong>\u00a0$1,800 + $2,000 + $4,400 + $4,800 + $5,200 + $5,600 + $15,000 + $32,000 + $85,000 + $215,340 = $371,140<\/p><p><strong><b>\u793a\u4f8b2\uff1a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5c06\u4ef7\u503c$2,000,000\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u8d60\u4e0e\u5176\u7f8e\u56fd\u5c45\u6c11\u5b50\u5973\u3002<\/b><\/strong><\/p><ul><li>\u8d60\u4e0e\u4ef7\u503c\uff1a$2,000,000<\/li><li>\u5e74\u5ea6\u8c41\u514d\uff082024\u5e74\uff09\uff1a$18,000<\/li><li>\u5e94\u7a0e\u91d1\u989d\uff1a$2,000,000 &#8211; $18,000 = $1,982,000<\/li><\/ul><p>\u6309\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff1a<\/p><ul><li>\u9996$10,000\u630918%\uff1a$10,000 * 0.18 = $1,800<\/li><li>\u4e0b$10,000\u630920%\uff1a$10,000 * 0.20 = $2,000<\/li><li>\u4e0b$20,000\u630922%\uff1a$20,000 * 0.22 = $4,400<\/li><li>\u4e0b$20,000\u630924%\uff1a$20,000 * 0.24 = $4,800<\/li><li>\u4e0b$20,000\u630926%\uff1a$20,000 * 0.26 = $5,200<\/li><li>\u4e0b$20,000\u630928%\uff1a$20,000 * 0.28 = $5,600<\/li><li>\u4e0b$50,000\u630930%\uff1a$50,000 * 0.30 = $15,000<\/li><li>\u4e0b$100,000\u630932%\uff1a$100,000 * 0.32 = $32,000<\/li><li>\u4e0b$250,000\u630934%\uff1a$250,000 * 0.34 = $85,000<\/li><li>\u4e0b$500,000\u630937%\uff1a$500,000 * 0.37 = $185,000<\/li><li>\u5269\u4f59$982,000\u630940%\uff1a$982,000 * 0.40 = $392,800<\/li><\/ul><p><strong><b>\u603b\u8d60\u4e0e\u7a0e\uff1a<\/b><\/strong>\u00a0$1,800 + $2,000 + $4,400 + $4,800 + $5,200 + $5,600 + $15,000 + $32,000 + $85,000 + $185,000 + $392,800 = $733,600<\/p><p><strong><b>\u6765\u6e90\uff1a<\/b><\/strong><\/p><ul><li>IRS Instructions for Form 709<\/li><li>Internal Revenue Code Section 2501(a)(2)<\/li><li>Internal Revenue Code Section 2523(i)<\/li><li>Treasury Regulation 1.871-10<\/li><\/ul><p>\u00a0<\/p><p><strong><b>\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08NRA\uff09\u62e5\u6709\u7f8e\u56fd\u8d22\u4ea7\u7684\u9057\u4ea7\u7a0e\u8003\u8651<\/b><\/strong><\/p><p><strong><b>\u7f8e\u56fd\u8d22\u4ea7\u5305\u62ec\uff1a<\/b><\/strong><\/p><ul><li>\u7f8e\u56fd\u623f\u5730\u4ea7<\/li><li>\u4f4d\u4e8e\u7f8e\u56fd\u7684\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7<\/li><li>\u7f8e\u56fd\u56fd\u5185\u516c\u53f8\u7684\u80a1\u7968\uff08\u4e0e\u8d60\u4e0e\u7a0e\u89c4\u5219\u4e0d\u540c\uff09<\/li><li>\u7f8e\u56fd\u4e2a\u4eba\u53d1\u884c\u7684\u503a\u52a1<\/li><li>\u7f8e\u56fd\u4e13\u5229<\/li><\/ul><p><strong><b>\u7a0e\u7387\uff1a<\/b><\/strong>\u00a0\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u7684\u9057\u4ea7\u7a0e\u7a0e\u7387\u4e0e\u7f8e\u56fd\u516c\u6c11\u548c\u5c45\u6c11\u76f8\u540c\uff0c\u6700\u9ad8\u53ef\u8fbe40%\uff08IRC\u7b2c2001\u6761\uff09\u3002\u7136\u800c\uff0c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u6ca1\u6709\u4eab\u53d7\u4e0e\u7f8e\u56fd\u5c45\u6c11\u76f8\u540c\u7684\u7ec8\u8eab\u514d\u7a0e\u989d\u3002\u76f8\u53cd\uff0c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u6709\u8d44\u683c\u4eab\u53d7$60,000\u7684\u6263\u9664\uff0c\u8fd9\u76f8\u5f53\u4e8e$13,000\u7684\u7edf\u4e00\u62b5\u514d\uff0c\u8fdc\u4f4e\u4e8e2024\u5e74\u7f8e\u56fd\u516c\u6c11\u7684\u8d85\u8fc7$12,000,000\u7684\u8c41\u514d\u989d\u3002<\/p><p><strong><b>\u7d2f\u8fdb\u9057\u4ea7\u7a0e\u7387\uff1a<\/b><\/strong><\/p><table><tbody><tr><td><p><strong><b>\u5e94\u7a0e\u9057\u4ea7\u4ef7\u503c\uff08\u7ec8\u8eab\u7d2f\u79ef\uff09<\/b><\/strong><\/p><\/td><td><p><strong><b>\u7a0e\u7387<\/b><\/strong><\/p><\/td><\/tr><tr><td><p>0 &#8211; $10,000<\/p><\/td><td><p>18%<\/p><\/td><\/tr><tr><td><p>$10,001 &#8211; $20,000<\/p><\/td><td><p>20%<\/p><\/td><\/tr><tr><td><p>$20,001 &#8211; $40,000<\/p><\/td><td><p>22%<\/p><\/td><\/tr><tr><td><p>$40,001 &#8211; $60,000<\/p><\/td><td><p>24%<\/p><\/td><\/tr><tr><td><p>$60,001 &#8211; $80,000<\/p><\/td><td><p>26%<\/p><\/td><\/tr><tr><td><p>$80,001 &#8211; $100,000<\/p><\/td><td><p>28%<\/p><\/td><\/tr><tr><td><p>$100,001 &#8211; $150,000<\/p><\/td><td><p>30%<\/p><\/td><\/tr><tr><td><p>$150,001 &#8211; $250,000<\/p><\/td><td><p>32%<\/p><\/td><\/tr><tr><td><p>$250,001 &#8211; $500,000<\/p><\/td><td><p>34%<\/p><\/td><\/tr><tr><td><p>$500,001 &#8211; $750,000<\/p><\/td><td><p>37%<\/p><\/td><\/tr><tr><td><p>$750,001 &#8211; $1,000,000<\/p><\/td><td><p>39%<\/p><\/td><\/tr><tr><td><p>\u8d85\u8fc7$1,000,000<\/p><\/td><td><p>40%<\/p><\/td><\/tr><\/tbody><\/table><p><strong><b>\u793a\u4f8b\u8ba1\u7b97\uff1a<\/b><\/strong><\/p><p><strong><b>\u793a\u4f8b1\uff1a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u6301\u6709\u4ef7\u503c$1,000,000\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u53bb\u4e16\u3002<\/b><\/strong><\/p><ul><li>\u9002\u7528\u8c41\u514d\uff1a$60,000<\/li><li>\u5e94\u7a0e\u9057\u4ea7\uff1a$1,000,000 &#8211; $60,000 = $940,000<\/li><\/ul><p>\u6309\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff1a<\/p><ul><li>\u9996$10,000\u630918%\uff1a$10,000 * 0.18 = $1,800<\/li><li>\u4e0b$10,000\u630920%\uff1a$10,000 * 0.20 = $2,000<\/li><li>\u4e0b$20,000\u630922%\uff1a$20,000 * 0.22 = $4,400<\/li><li>\u4e0b$20,000\u630924%\uff1a$20,000 * 0.24 = $4,800<\/li><li>\u4e0b$20,000\u630926%\uff1a$20,000 * 0.26 = $5,200<\/li><li>\u4e0b$20,000\u630928%\uff1a$20,000 * 0.28 = $5,600<\/li><li>\u4e0b$50,000\u630930%\uff1a$50,000 * 0.30 = $15,000<\/li><li>\u4e0b$100,000\u630932%\uff1a$100,000 * 0.32 = $32,000<\/li><li>\u4e0b$250,000\u630934%\uff1a$250,000 * 0.34 = $85,000<\/li><li>\u5269\u4f59$500,000\u630940%\uff1a$500,000 * 0.40 = $200,000<\/li><\/ul><p><strong><b>\u603b\u9057\u4ea7\u7a0e\uff1a<\/b><\/strong>\u00a0$1,800 + $2,000 + $4,400 + $4,800 + $5,200 + $5,600 + $15,000 + $32,000 + $85,000 + $200,000 = $355,800<\/p><p><strong><b>\u793a\u4f8b2\uff1a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u6301\u6709\u4ef7\u503c$2,000,000\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u53bb\u4e16\u3002<\/b><\/strong><\/p><ul><li>\u9002\u7528\u8c41\u514d\uff1a$60,000<\/li><li>\u5e94\u7a0e\u9057\u4ea7\uff1a$2,000,000 &#8211; $60,000 = $1,940,000<\/li><\/ul><p>\u6309\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff1a<\/p><ul><li>\u9996$10,000\u630918%\uff1a$10,000 * 0.18 = $1,800<\/li><li>\u4e0b$10,000\u630920%\uff1a$10,000 * 0.20 = $2,000<\/li><li>\u4e0b$20,000\u630922%\uff1a$20,000 * 0.22 = $4,400<\/li><li>\u4e0b$20,000\u630924%\uff1a$20,000 * 0.24 = $4,800<\/li><li>\u4e0b$20,000\u630926%\uff1a$20,000 * 0.26 = $5,200<\/li><li>\u4e0b$20,000\u630928%\uff1a$20,000 * 0.28 = $5,600<\/li><li>\u4e0b$50,000\u630930%\uff1a$50,000 * 0.30 = $15,000<\/li><li>\u4e0b$100,000\u630932%\uff1a$100,000 * 0.32 = $32,000<\/li><li>\u4e0b$250,000\u630934%\uff1a$250,000 * 0.34 = $85,000<\/li><li>\u4e0b$500,000\u630937%\uff1a$500,000 * 0.37 = $185,000<\/li><li>\u5269\u4f59$940,000\u630940%\uff1a$940,000 * 0.40 = $376,000<\/li><\/ul><p><strong><b>\u603b\u9057\u4ea7\u7a0e\uff1a<\/b><\/strong>\u00a0$1,800 + $2,000 + $4,400 + $4,800 + $5,200 + $5,600 + $15,000 + $32,000 + $85,000 + $185,000 + $376,000 = $716,800<\/p><p><strong><b>\u603b\u7ed3\uff1a<\/b><\/strong>\u00a0\u6301\u6709\u7f8e\u56fd\u5883\u5185\u8d22\u4ea7\u7684\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5fc5\u987b\u8ba4\u771f\u89c4\u5212\u9057\u4ea7\u7a0e\uff0c\u8003\u8651\u6709\u9650\u7684\u514d\u7a0e\u989d\u548c\u663e\u8457\u7684\u7a0e\u7387\u3002\u5229\u7528\u9002\u5f53\u7684\u9057\u4ea7\u89c4\u5212\u7b56\u7565\uff0c\u5982\u4e3a\u975e\u516c\u6c11\u914d\u5076\u8bbe\u7acb\u5408\u683c\u56fd\u5185\u4fe1\u6258\uff08QDOT\uff09\uff0c\u53ef\u4ee5\u5e2e\u52a9\u7ba1\u7406\u8fd9\u4e9b\u7a0e\u52a1\u8d23\u4efb\u3002\u54a8\u8be2\u5177\u6709\u56fd\u9645\u7a0e\u6cd5\u7ecf\u9a8c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u5bf9\u4e8e\u786e\u4fdd\u5408\u89c4\u548c\u4f18\u5316\u7a0e\u52a1\u7ed3\u679c\u81f3\u5173\u91cd\u8981\u3002<\/p><p><strong><b>\u6765\u6e90\uff1a<\/b><\/strong><\/p><ul><li>IRS Instructions for Form 706-NA<\/li><li>Internal Revenue Code Section 2001<\/li><li>Internal Revenue Code Section 2103<\/li><li>Internal Revenue Code Section 2523(i)<\/li><\/ul><p>\u00a0<\/p><p><strong><b>\u975e\u5c45\u6c11\u5916\u56fd\u4eba\uff08NRAs\uff09\u62a5\u7a0e\u6307\u5357<\/b><\/strong><\/p><p><strong><b>\u8c01\u9700\u8981\u62a5\u7a0e\uff1a<\/b><\/strong>\u00a0\u5fc5\u987b\u63d0\u4ea4\u7f8e\u56fd\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5305\u62ec\uff1a<\/p><ul><li>\u4ece\u4e8b\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u7684NRAs\uff1a\u5728\u5e74\u5ea6\u5185\u4ece\u4e8b\u6216\u88ab\u89c6\u4e3a\u4ece\u4e8b\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u7684\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u3002<\/li><li>\u672a\u6db5\u76d6\u6263\u7f34\u7684\u7f8e\u56fd\u6536\u5165\uff1a\u5177\u6709\u7f8e\u56fd\u6536\u5165\u4e14\u7a0e\u6b3e\u672a\u901a\u8fc7\u6e90\u5934\u6263\u7f34\u65b9\u5f0f\u6ee1\u8db3\u7a0e\u8d1f\u7684NRAs\u3002<\/li><li>\u53d7\u6258\u4eba\uff1a\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u9057\u4ea7\u6216\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u3002<\/li><li>\u4ee3\u8868\u6216\u4ee3\u7406\u4eba\uff1a\u8d1f\u8d23\u63d0\u4ea4\u4e0a\u8ff0NRAs\u4e2a\u4eba\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4ee3\u8868\u6216\u4ee3\u7406\u4eba\u3002<\/li><li>\u975e\u5c45\u6c11\u7684\u7167\u62a4\u4eba\uff1a\u8d1f\u8d23\u7167\u7ba1\u975e\u5c45\u6c11\u4e2a\u4eba\u7684\u7f8e\u56fd\u5c45\u6c11\u6216\u56fd\u5185\u53d7\u6258\u4eba\uff0c\u53ef\u80fd\u9700\u8981\u4e3a\u5176\u63d0\u4ea4\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5e76\u7f34\u7eb3\u7a0e\u6b3e\uff08\u53c2\u89c1 Reg. 1.6012-3(b)\uff09\u3002<\/li><\/ul><p><strong><b>\u62a5\u544a\u54ea\u4e9b\u6536\u5165\uff1a<\/b><\/strong>\u00a0NRAs\u901a\u5e38\u9700\u8981\u62a5\u544a\u4e24\u7c7b\u6536\u5165\uff1a<\/p><ul><li>\u6709\u6548\u5173\u8054\u6536\u5165\uff08ECI\uff09\uff1a\u4e0e\u5728\u7f8e\u56fd\u4ece\u4e8b\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\u7684\u6536\u5165\u3002\u6b64\u6536\u5165\u5728\u6263\u9664\u5141\u8bb8\u7684\u6263\u9664\u989d\u540e\uff0c\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\uff0c\u7c7b\u4f3c\u4e8e\u9002\u7528\u4e8e\u7f8e\u56fd\u516c\u6c11\u548c\u5c45\u6c11\u7684\u7a0e\u7387\u3002\u5e94\u57281040-NR\u8868\u683c\u7b2c\u4e00\u9875\u4e0a\u62a5\u544a\u3002<\/li><li>\u56fa\u5b9a\u53ef\u786e\u5b9a\u5e74\u5ea6\u6216\u5b9a\u671f\uff08FDAP\uff09\u6536\u5165\uff1a\u4e0d\u4e0e\u5728\u7f8e\u56fd\u4ece\u4e8b\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\u7684\u7f8e\u56fd\u6765\u6e90\u6536\u5165\u3002\u6b64\u6536\u5165\u630930%\u7684\u7edf\u4e00\u7a0e\u7387\u5f81\u7a0e\uff08\u6216\u9002\u7528\u7684\u8f83\u4f4e\u6761\u7ea6\u7a0e\u7387\uff09\uff0c\u4e0d\u5141\u8bb8\u6263\u9664\u3002\u5e94\u57281040-NR\u8868\u683c\u7684NEC\u9644\u8868\u4e0a\u62a5\u544a\u3002<\/li><\/ul><p><strong><b>\u8868\u683c\u548c\u622a\u6b62\u65e5\u671f\uff1a<\/b><\/strong>\u00a0<strong><b>\u4f7f\u7528\u7684\u8868\u683c\uff1a<\/b><\/strong><\/p><ul><li>\u8868\u683c1040-NR\uff1a\u7f8e\u56fd\u975e\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/li><\/ul><p><strong><b>\u622a\u6b62\u65e5\u671f\uff1a<\/b><\/strong><\/p><ul><li>\u6536\u5230\u5de5\u8d44\u7684\u96c7\u5458\uff1a\u987b\u7f34\u7eb3\u7f8e\u56fd\u6240\u5f97\u7a0e\u6263\u7f34\u7684NRAs\u901a\u5e38\u5fc5\u987b\u5728\u7a0e\u5e74\u7ed3\u675f\u540e\u7b2c4\u4e2a\u6708\u7684\u7b2c15\u5929\u4e4b\u524d\u63d0\u4ea4\uff08\u4f7f\u7528\u65e5\u5386\u5e74\u7684\uff0c\u622a\u6b62\u65e5\u671f\u4e3a4\u670815\u65e5\uff09\u3002<\/li><li>\u5176\u4ed6\uff1a\u975e\u96c7\u5458\u6216\u6536\u5230\u5176\u4ed6\u9700\u6263\u7f34\u6536\u5165\u7684NRAs\u5fc5\u987b\u5728\u7a0e\u5e74\u7ed3\u675f\u540e\u7b2c6\u4e2a\u6708\u7684\u7b2c15\u5929\u4e4b\u524d\u63d0\u4ea4\uff08\u4f7f\u7528\u65e5\u5386\u5e74\u7684\uff0c\u622a\u6b62\u65e5\u671f\u4e3a6\u670815\u65e5\uff09\u3002<\/li><\/ul><p><strong><b>\u63d0\u4ea4\u5730\u5740\uff1a<\/b><\/strong><\/p><ul><li>\u90ae\u5bc41040-NR\u8868\u683c\uff1a\u6839\u636e1040-NR\u8868\u683c\u8bf4\u660e\u4e2d\u7684\u5730\u5740\u63d0\u4ea4\u3002<\/li><\/ul><p><strong><b>\u5ef6\u671f\u63d0\u4ea4\u65f6\u95f4\uff1a<\/b><\/strong><\/p><ul><li>\u8868\u683c4868\uff1a\u5982\u679cNRA\u65e0\u6cd5\u5728\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\uff0c\u5e94\u63d0\u4ea4\u8868\u683c4868\u8bf7\u6c42\u81ea\u52a8\u5ef6\u671f\u63d0\u4ea4\u65f6\u95f4\u3002\u6b64\u8868\u683c\u5fc5\u987b\u5728\u7533\u62a5\u8868\u7684\u6b63\u5e38\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u3002<\/li><\/ul><p><strong><b>\u6263\u9664\u548c\u62b5\u514d\u7684\u635f\u5931\uff1a<\/b><\/strong>\u00a0\u8981\u4eab\u53d7\u4efb\u4f55\u5141\u8bb8\u7684\u6263\u9664\u6216\u62b5\u514d\uff0cNRA\u5fc5\u987b\u53ca\u65f6\u63d0\u4ea4\u771f\u5b9e\u548c\u51c6\u786e\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002IRS\u53ef\u80fd\u4f1a\u62d2\u7edd\u8d85\u8fc7\u5230\u671f\u65e5\u671f16\u4e2a\u6708\u540e\u63d0\u4ea4\u7684\u7533\u62a5\u8868\u4e2d\u7684\u6263\u9664\u548c\u62b5\u514d\uff08\u53c2\u89c1\u300a\u7f8e\u56fd\u5916\u7c4d\u4eba\u58eb\u7a0e\u52a1\u6307\u5357\u300b\u51fa\u7248\u7269519\u7684\u7533\u62a5\u4fe1\u606f\u7ae0\u8282\uff09\u3002<\/p><p><strong><b>\u79bb\u5883\u5916\u7c4d\u4eba\u58eb\uff1a<\/b><\/strong>\u00a0<strong><b>\u5408\u89c4\u8bc1\u660e\uff08\u51fa\u822a\u8bb8\u53ef\uff09\uff1a<\/b><\/strong>\u00a0\u5728\u79bb\u5f00\u7f8e\u56fd\u4e4b\u524d\uff0c\u5927\u591a\u6570\u5916\u7c4d\u4eba\u58eb\u5fc5\u987b\u4eceIRS\u83b7\u5f97\u5408\u89c4\u8bc1\u660e\uff0c\u4fd7\u79f0\u51fa\u822a\u8bb8\u53ef\u6216\u79bb\u5883\u8bb8\u53ef\u3002\u8fd9\u662f\u5728\u63d0\u4ea4\u8868\u683c1040-C\u6216\u8868\u683c2063\u540e\u83b7\u5f97\u7684\u3002<\/p><p><strong><b>\u5e74\u5ea6\u7f8e\u56fd\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff1a<\/b><\/strong>\u00a0\u5373\u4f7fNRA\u5df2\u79bb\u5f00\u7f8e\u56fd\u5e76\u5728\u79bb\u5883\u65f6\u63d0\u4ea4\u4e86\u8868\u683c1040-C\uff0c\u4ed6\u4eec\u4ecd\u9700\u63d0\u4ea4\u5e74\u5ea6\u7f8e\u56fd\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5982\u679c\u5df2\u5a5a\u4e14\u592b\u59bb\u53cc\u65b9\u90fd\u9700\u62a5\u7a0e\uff0c\u9664\u975e\u4e00\u65b9\u4e3a\u7f8e\u56fd\u516c\u6c11\u6216\u5c45\u6c11\u5916\uff0c\u53cc\u65b9\u9700\u5206\u522b\u63d0\u4ea4\u7533\u62a5\u8868\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4ed6\u4eec\u53ef\u4ee5\u63d0\u4ea4\u8054\u5408\u7533\u62a5\u8868\uff08\u53c2\u89c1\u975e\u5c45\u6c11\u914d\u5076\u88ab\u89c6\u4e3a\u5c45\u6c11\uff09\u3002<\/p><p><strong><b>\u6765\u6e90\uff1a<\/b><\/strong><\/p><ul><li>IRS Publication 519 &#8211; U.S. Tax Guide for Aliens<\/li><li>Internal Revenue Code (IRC) Section 871<\/li><li>Internal Revenue Code (IRC) Section 6012<\/li><li>Treasury Regulation 1.871-10<\/li><li>IRS Instructions for Form 1040-NR<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u7f16\u8f91\uff1aCYNTHIA WU 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\u9009\u4e3e\u65b9\u5f0f\uff1a\u00a0\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u7b2c871(d)\u6761\uff0c\u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5fc5\u987b\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u9644\u4e0a\u4e00\u4efd\u58f0\u660e\uff0c\u8be6\u7ec6\u8bf4\u660e\u9009\u4e3e\u60c5\u51b5\u5e76\u5217\u51fa\u6240\u6709\u62e5\u6709\u7684\u7f8e\u56fd\u623f\u5730\u4ea7\u3002\u6b64\u9009\u4e3e\u5728\u6240\u6709\u540e\u7eed\u5e74\u5ea6\u5185\u6709\u6548\uff0c\u9664\u975e\u64a4\u9500\u3002 \u975e\u5c45\u6c11\u5916\u56fd\u4eba\u5fc5\u987b\u5411\u4efb\u4f55\u6263\u7f34\u4ee3\u7406\u4eba\u6216\u4ed8\u6b3e\u4eba\u63d0\u4f9b\u8868\u683cW-8ECI\uff0c\u4ee5\u8bc1\u660e\u79df\u91d1\u6536\u5165\u4e0e\u7f8e\u56fd\u8d38\u6613\u6216\u4e1a\u52a1\u5b9e\u8d28\u76f8\u5173\u3002 FIRPTA\u6263\u7f34\u00a0\u6263\u7f34\u7387\uff1a \u9500\u552e\u4ef7\u4f4e\u4e8e30\u4e07\u7f8e\u5143\uff1a\u5982\u679c\u4e70\u65b9\u6253\u7b97\u5c06\u8be5\u7269\u4e1a\u4f5c\u4e3a\u4f4f\u5b85\u4f7f\u7528\uff0c\u5219\u65e0\u9700\u6263\u7f34\u3002 \u9500\u552e\u4ef730\u4e07\u81f3100\u4e07\u7f8e\u5143\uff1a\u6263\u7f3410%\u3002 \u9500\u552e\u4ef7\u8d85\u8fc7100\u4e07\u7f8e\u5143\uff1a\u6263\u7f3415%\u3002 \u5904\u7f5a\uff1a\u00a0\u5982\u679c\u4e70\u65b9\u672a\u6309\u8981\u6c42\u6263\u7f34\uff0c\u800c\u5356\u65b9\u672a\u7f34\u7eb3\u9500\u552e\u7a0e\uff0c\u4e70\u65b9\u53ef\u80fd\u8981\u627f\u62c5\u7a0e\u6b3e\u3001\u5229\u606f\u548c\u7f5a\u6b3e\u3002 \u8c41\u514d\uff1a\u00a0\u6263\u7f34\u8c41\u514d\u5305\u62ec\u4e70\u65b9\u7684\u5c45\u4f4f\u610f\u5411\u5ba3\u8a93\u4e66\u3001\u5356\u65b9\u7684\u975e\u5916\u56fd\u8eab\u4efd\u5ba3\u8a93\u4e66\u3001\u5408\u683c\u66ff\u4ee3\u8005\u7684\u5ba3\u8a93\u4e66\u6216IRS\u7684\u6263\u7f34\u8bc1\u4e66\u3002 \u52a0\u5dde\u5dde\u7a0e\u00a0\u6263\u7f34\uff1a\u00a0\u52a0\u5dde\u8981\u6c42\u5728\u6258\u7ba1\u7ed3\u675f\u65f6\u652f\u4ed8\u76f8\u5f53\u4e8e\u9500\u552e\u4ef7\u683c3.33%\u6216\u6309\u66ff\u4ee3\u65b9\u5f0f\u8ba1\u7b97\u7684\u7a0e\u6b3e\u3002 \u793a\u4f8b\u548c\u8ba1\u7b97\uff1a\u00a0\u793a\u4f8b\u60c5\u666f\uff1a \u623f\u4ea7\u8d2d\u4e70\u4ef7\u683c\uff1a100\u4e07\u7f8e\u5143 \u79df\u91d1\u6536\u5165\uff1a\u6bcf\u5e743\u4e07\u7f8e\u5143 5\u5e74\u540e\u7684\u9500\u552e\u4ef7\u683c\uff1a150\u4e07\u7f8e\u5143 \u6240\u5f97\u7a0e\uff1a\u00a0\u79df\u91d1\u6536\u5165\uff1a \u65e0\u9009\u4e3e\uff1a30%\u7684\u6263\u7f34\u7a0e = $30,000 * 0.30 = \u6bcf\u5e74$9,000 \u6709IRC 871(d)\u9009\u4e3e\uff1a\u5728\u6263\u9664\u540e\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\u3002\u5047\u8bbe\u6263\u9664$10,000\uff0c\u5e94\u7a0e\u6536\u5165 = $20,000\u3002\u5982\u679c\u7a0e\u7387\u4e3a24%\uff08\u4f8b\u5982\uff09 = $20,000 * 0.24 = \u6bcf\u5e74$4,800\u3002 \u9500\u552e\u8d44\u672c\u5229\u5f97\uff1a \u5229\u5f97\uff1a$1,500,000 &#8211; $1,000,000 = $500,000 FIRPTA\u6263\u7f34\uff1a$1,500,000\u768415% = $225,000 \u5229\u5f97\u7a0e\uff08\u5047\u8bbe\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\u7387\u4e3a20%\uff09\uff1a$500,000 * 0.20 = $100,000 \u603b\u7a0e\u6b3e\u8ba1\u7b97\uff1a \u65e0IRC 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