作者larryeipi (Hornbill)
看板Foreign_Inv
标题Re: [心得] 美国投资课税整理
时间Mon Feb 27 19:36:15 2012
1F：→ luoyang:如果tax home在美国(例如拿了奖学金或当TA, RA)02/27 06:01
2F：→ luoyang:那就算是前五年还是得缴资本利得税，而且是30%的重税...02/27 06:02
3F：→ stanley10:请问楼上是有缴资本利得税且申报没退税吗02/27 13:47
4F：→ stanley10:因为我之前在美国研究所拿助教奖学金 一般像房租 红利02/27 13:49
5F：→ stanley10:助教薪资之类的美国来源收入要报税外 股票买卖是不用的02/27 13:50
(感谢luoyang指点)
根据IRS网站
http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and
Employees of Foreign Governments
直接摘录重点
...
Conclusion
Nonresident alien students and scholars and alien employees of foreign
governments and international organizations who, at the time of their arrival
in the United States,
intend to reside in the United States for longer than 1
year are subject to the 30 percent taxation on their capital gains during any
tax year (usually calendar year) in which they are present in the United
States for 183 days or more, unless a tax treaty provides for a lesser rate
of taxation. This assumes that such capital gains are not effectively
connected with the conduct of a United States trade or business. These
capital gains would be reported on page 4 (not page 1) of Form 1040NR and
would not be reported on a Schedule D because they are being taxed at a flat
rate of 30 percent under IRC section 871(a) or at a reduced flat rate under a
tax treaty..
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你今天逃漏税了吗~~
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◆ From: 128.42.162.251
※ 编辑: larryeipi 来自: 128.42.162.251 (02/27 19:37)
6F：推 david31408:挖靠 利得税也要30%....... 02/27 20:16
7F：→ david31408:资本利得 02/27 20:16
8F：推 mauricew:那股息不用30%吧? 02/27 20:52
9F：→ stanley10:因为在美国早已经超过5年 所以一直是用人头户 02/27 21:22
10F：→ stanley10:这也是唯一比较容易合法避税方式 只是没想到CG也能闪 02/27 21:24
11F：推 luoyang:美国来源的股息也要缴30%税，F1是nonresident alien 02/28 05:11
12F：推 Mariano42:F1学生<5yr 不用扣30%投资股票的CAPITAL GAIN吧 02/28 05:20
13F：→ Mariano42:因为股票商品投资 不算Effectively connected income 02/28 05:22
14F：推 Mariano42:但dividend是一定要的扣税的 02/28 05:25
15F：→ Mariano42:非ECI的 capital gain 则不用 02/28 05:26