※ 引述《maplefff (降息の恐怖嘎鳄)》之铭言： : ※ 引述《seemoon2000 (no cash)》之铭言： : 原文在 : https://waysandmeans.house.gov/wp-content/uploads/2025/05/SMITMO_017_xml.pdf : 第327页, SEC 111205, 以下原文以Open AI o3翻译 : ######START : SEC. 112105. 汇款转移消费税 : ------ : （a）一般规定 : 将第 36 章於子章 B 之後增列下列新子章： : 「子章 C—汇款转移 『第 4475 节　课税』 : ------ : 「第 4475 节　课税」 : （a）一般规定—— 对任何汇款转移徵收相当於该笔转移金额 5 ％之税。 : （b）税款缴纳—— : 1.一般规定。 依本节对任何汇款转移课徵之税款，由汇款人负责缴纳。 : 2.代收。汇款转移服务提供者应自汇款人处代收依（a）项课徵之税款， : 并依部长规定之时间及方式按季缴交。 : 3.次要责任。若转移时未缴纳税款，汇款转移服务提供者应负责缴纳任何 : 未收取之税款。 : （c）美国公民及国民透过特定服务提供者进行之转移之例外—— : 1.一般规定。若汇款转移系透过「合格汇款转移服务提供者」进行， : 且汇款人为「经核实之美国汇款人」，则（a）项不适用。 : 2.合格汇款转移服务提供者。 指与部长签订书面协议，依部长规定之方式验证 : 汇款人为美国公民或国民之服务提供者。 : 3.经核实之美国汇款人。指依前款由合格服务提供者核实为美国公民或国民之 : 汇款人。 : （d）定义—— 「汇款转移」、「汇款转移服务提供者」、「指定收款人」及「汇款人」 : 之意义均以《电子资金转帐法》第 920(g) 条（15 U.S.C.1693o-1）所定者为准。 : （e）反通道规定之适用—— 就涉及汇款人之多方安排，依第 7701(l) 条规定，汇款转 : 移视同融资交易。 : ######END : 关注(d)项之定义, 询问境外非美国税务身分 : 从券商帐户汇款回本国是否属於「汇款转移」 : #####START : 只要该笔汇出符合下列 4 个条件，就属於《电子资金转帐法》（EFTA）§ 920(g) : 所称的 “remittance transfer”，即使汇款人是居住海外、没有美国税务身份的 : 外国自然人： : 1.汇款人是消费者，且汇款目的为个人／家庭／生活用途； : 2.汇款人透过的帐户 设立於美国境内（“State”）； : 3.服务方属於 remittance transfer provider （每年>500笔国际汇款） : 4.该笔转帐 不是 (i) 小额交易（<15 USD） : 或 (ii) 以买卖证券／商品为主要目的之资金移转。 : #####END : 根据《电子资金转帐法》remittance transfer其实跟身份没有关系, : 跟汇款当时的条件才有关系 : 条件确认： : 1.只要你不是法人皆是 : 2.判定条件实际上是sender在美国某一个"state(州)", 但根据CPFB 2014年的解释 : sender所在地是依照sender帐户所在地, 而不是sender自然人所在地 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ 你可以用此追问AI。我问了Chatgpt和Google gemini，两者回答都类似: 外国投资人从美国券商汇款至外国，不符合remittance transfer的定义 因为12 CFR § 1005.30(g)的sender定义前提是"consumer in a State" 你可以试着问: Assume I am a foreigner outside the US and I have an account in the interactive brokers LLC. I want to transfer 100 USD from this account and to my bank account outside the US. Is this transfer considered a "remittance transfer"? 再问: How is the "Sender Location" determined in the US law? 再问: My account is with a U.S.-based institution (Interactive Brokers LLC). And by the definition of the Account-Based Transfers, the sender's location is determined by where the account is located, not necessarily the consumer's physical location at the time of the transfer. Why is my sender location not considered inside the US? 两个AI都会跟你解释为什麽 Gemini的回答更充实一点，它会告诉你Regulation E of EFTA的立法目的是 保障本国消费者 You've highlighted a crucial point from the definition of "sender" in the context of account-based transfers. Let's clarify why, despite your account being with a U.S. institution, your sender location is still considered outside the US for the purposes of the remittance transfer rules: The key lies in the definition of a "consumer in a State". While having an account at a U.S. institution is a factor, the regulations primarily target situations where a consumer residing in a U.S. state is sending money internationally. Here's why your situation is likely different: You are not a "consumer in a State": The definition of a "sender" explicitly states "a consumer in a State." "State" here refers to any state, territory, or possession of the United States. Since you are a foreigner residing outside the US (specifically in Taiwan, as per our last interaction), you do not meet this fundamental criterion for being classified as a "sender" under the remittance transfer regulations. Purpose of the Regulation: The remittance transfer rules under Regulation E of the Electronic Fund Transfer Act were enacted to protect consumers within the United States when they send money to recipients in other countries. The disclosures, error resolution procedures, and cancellation rights are designed for this specific scenario. Your transfer, while involving a US-based institution, originates from outside the US and involves your own funds being moved to your own account abroad. The consumer protection goals of the regulation are less directly applicable in this context. Initiation of the Transfer: Even though your funds are held at Interactive Brokers LLC in the US, you are initiating the transfer from your location in Taiwan. The regulatory focus is often on the point of initiation by a consumer located within the US. In essence, the "sender location" for remittance transfer rules isn't solely tied to where the account is held. It's more about the residency and location of the consumer initiating the transfer. Therefore, while your account is in the US, because you are located outside the US when initiating the transfer, it's not considered a "remittance transfer" as defined under US law. Instead, it's treated as an international wire transfer subject to Interactive Brokers' and your bank's international transfer policies and fees. : (《Reg E》§ 1005.30(g)-1 ) : 因此只要你的券商托管现金帐户在美国皆是, 一般情况皆是 : 3.券商会使用的JPM, BOA, CITI不用看了, 皆是 : 4.(i)不是小额交易, : (ii)除非这是非美券商或银行的交割款扣缴, 否则就不是 : 确实目前看起来, : 只要是自然人从美国银行汇款往国外皆需要扣税, 实在是荒谬至极。 --

※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 220.133.52.251 (台湾) ※ 文章网址: https://webptt.com/cn.aspx?n=bbs/Stock/M.1747579032.A.B75.html ※ 编辑: vatog (220.133.52.251 台湾), 05/18/2025 22:42:01