Joanne Chiu AREAA China US Summit presentation-font size 16-9 (002)
1. 美国房地产投资的税收结构
Tax Structures for US real estate investments
2016中国-北美房地产峰会
2016 CHINA – NORTH AMERICA REAL ESTATE SUMMIT
2016年6月15日至25日
JUNE 15 – 25, 2016
www.AREAA.org
2. 演讲嘉宾简介
Presenter Information
• 邱佳恩 Joanne C. Chiu
美国注册会计师，Marks Paneth LLP 中国业务部
CPA, Marks Paneth LLP China Desk
• 纽约大学 会计学学士
New York University, B.S. in Accounting
• 美国亚裔房地产协会纽约曼哈顿分会 第一副主席、董事
First Vice President and Board of Director of Asian Real Estate Association of America (AREAA) NY Manhattan
Chapter
4. 美国所得税税率
U.S. Income Tax Rate
• 个人 INDIVIDUAL – 10%-39%
• 公司 CORPORATION – 15%- 35%
• 长期资本增值税 L-T CAPITAL GAIN TAX – 0-20%
• 净投资所得税 NET INVESTMENT INCOME TAX 3.8%
（不适用于非居民外国人）
(not applicable to nonresident aliens)
5. 遗产税
Estate Tax
• 税率最高达40%
Tax rate up to 40%
• 2016年，美国公民/绿卡持有者拥有终身免税额534万美元。外国人
只拥有6万美元免税额。
U.S. Citizens/Greencard holder has life time exemption of $5.34 million in 2016. Foreigners only have about $60,000
exemption
7. 实质性居住测试
Substantial Presence Test
• 如果您3年内在美国居住超过183天，即被当成美国税务居民。
You are considered a U.S. Tax resident if you live in U.S. for over 183 days over 3 years period.
• 2014= 1/6
• 2015= 1/3
• 2016= 所有天数 all days
8. 美国税务居民
U.S. Tax Residents
• 必须申报在全球范围内的收入并缴纳相应美国税费
Must report and pay U.S. Taxes on Worldwide income
• 必须申报在本年度任一时间点合计值超过1万美元的外国银行账户
Must report foreign bank accounts that have aggregate value of $10,000 at any point in a year
• 如果您拥有或收购了超过10%的外国公司股份（如果是董事或高级职
员），可能需要申报
May need to report foreign corporation if you own or acquire more than 10% (if director or officer)
• 可能需要申报外国金融资产
May need to report foreign financial asset
• 申报超过10万美元的来自国外个人或遗产的赠予
Report foreign gift received in excess of $100,000 from foreign individual or estate
9. 1980年外国投资房地产税法案
FIRPTA (Foreign Investment in Real Property Tax Act)
• 外国人一旦转让了位于美国的不动产，所获增益会被征收常规所得税
Impose regular income tax on gains made by foreign person upon disposition of real property situated in U.S.
• 外国卖家会被预扣卖价的15% ，20天内上缴给美国国家税务局（IRS）
15% of the sales price with be withheld from the foreigner seller and remitted to IRS within 20 days
• 减免——可申请预扣证书，以将预扣税降低至更精确估计的应付税额
Exception – can apply for withholding certificate to reduce the withholding tax to the more accurate estimated tax payable.
10. 美国非居民外国人税制
Taxation of US Nonresident Aliens
• 非商业活动
Non-Business Activity
– 以总收入为税基——30%预扣税或者较低的协定税率
Taxed on a gross income basis – 30% withholding tax or a lower treaty tax rate.
– 不必提交美国非居民退税表格1040NR
US Nonresident Tax Return Form 1040NR is not needed to file
11. 从事贸易或商务
Engaged in a Trade or Business
• “净额税基”选择允许将被动房地产投资所得当作美国贸易或商务所得
File “Net Basis” election for passive real estate investment income to be deemed a US trade or business
• 主动房地产投资收入按净收入缴税
Active real estate income is taxed on a net income basis
• 扣除以下名目后得出净收入值：房地产税、抵押贷款利息、房屋折旧——
住宅27.5年，商业地产39年
Deductions to arrive at net income include: real estate tax, mortgage interest, depreciation of building – residential property 27.5
years, and commercial real estate 39 years
• 提交美国非居民个人退税表1040NR——在Schedule E中申报租赁活动。外
国公司提交1120F表
File US Nonresident Individual Tax Return 1040NR – reporting rental activity on Schedule E. Foreign Corporation file for 1120F
12. 直接拥有权
Direct Ownership
非居民个人 Nonresident Individual
美国房地产 US Real Estate
– 个人死亡时的美国遗产税
US estate tax on individual’s death
– 每年的联邦、州和地方所得税
Annual Federal, State and local income tax
– 税务居民在国外的可税性和可能的税收抵扣
Taxability and possible tax credits in foreign country of tax residence
– 房地产销售所得按个人长期资本增值税率缴税，目前税率0-20%。
Gain on sales of property taxed at individual long-term capital gain tax rate presently at 0-20%.
13. 通过外国公司持有拥有权
Ownership Through a Foreign Corporation
非居民个人 Nonresident Individual
外国公司 Foreign Corporation
美国房地产 US Real Estate
– 个人死亡无美国遗产税义务 No US estate tax liability on individual’s death
– 每年的联邦、州和地方公司所得税——最高税率35% Annual Federal, State and local
corporate income tax - top rate 35%
– 需缴纳分公司利润税——30%或较低的协定税率（如果对租赁活动利润做
了净额选择）。税基是被认为从美国撤出的资产 Subject to branch profit tax - 30% or reduced
treaty rate (if net election is made on the profit from rental activity). Tax is based on deemed withdraw of asset from the U.S.
– 外国公司可能是无税收管辖权地的税务居民，如英属维京群岛、开曼群岛
等 The foreign corporation may be tax resident in a no tax jurisdiction such as BVI, Cayman Islands, etc.
14. 通过美国公司持有美国不动产所有权
US REAL Ownership Through a US Corporation
非居民个人 Nonresident Individual
外国公司 Foreign Corporation
美国公司 U.S. Corporation
美国房地产 US Real Estate
– 个人死亡无美国遗产税义务
No US estate tax liability on individual’s death
– 每年的联邦、州和地方公司所得税——最高税率35%
Annual Federal, State and local corporate income tax - top rate 35%
– 避免分公司利润税
Avoids branch profit tax
– 无预扣税。房地产出售和缴税时等同于美国公司。
No withholding tax. An equivalent of U.S corporation when real estate is sold and taxed.
15. – 美国公司支付的股息需缴纳美国预扣税——30%或较低的协定税率
Dividends paid by US corporation are subject to US withholding tax – 30% or a lower treaty rate
– 清理股权分配无需缴纳美国预扣税
Liquidating distributions are not subject to U.S. withholding tax
– 房地产销售盈利按公司所得税率缴税——最高35%
Capital gain on sales of real estate taxed at corporate income tax rate – top rate 35%
– 净资本损失向前结转3年，向后结转5年
Net capital losses are carried back three years and forward 5 years
– 个人资本损失可向后无限期结转
Individuals may carryover a capital loss for an unlimited number of years.
– 纳税人的净运营损失向前结转2年，向后结转20年
Net Operating Losses of taxpayers carried back 2 years and carried forward 20 years.
通过美国公司持有所有权 （继续）
Ownership Through a US Corporation (continued)
