ÃÀ¹úË°Îñ:ÂÌ¿¨±¨Ë°ÓëÖÐÃÀË°Îñж¨ |
Ëͽ»Õß: 2024Äê04ÔÂ14ÈÕ16:59:36 ÓÚ [ÊÀ½çʱÊÂÂÛ̳] ·¢ËÍÇÄÇÄ»° |
|
ÂíºÚ ÂÌ¿¨£¬ÃÀ¹úÓÀ¾Ã¾ÓÃñÖ¤µÄË׳ơ£ ÃÀ¹ú±¨Ë°¼¾Ö®¼Ê£¬ÓÐÀÏÅóÓÑѯÎÊÓйØÃÀ¹úÂÌ¿¨³ÖÓÐÈË£¬¿É·ñÒÀ¾ÝÖÐÃÀË°Îñж¨±¨Ë°µÄÎÊÌ⣬¾¹ý´ÖÂÔÑо¿£¬ÔÚ´ËÒÔÎÊ´ðÐÎʽ³ÉÎÄÈçÏ£º ÎÊ£º ÎÒÃÇÀÏÁ½¿ÚÒÔÂÌ¿¨Éí·ÝÒÆÃñÃÀ¹ú¡£ÎÒÃÇ2023ÄêÔÚÖйú¹úÄÚ»¹ÓÐһЩ½²¿Î±¨³êÊÕÈëºÍÍËÐݽðÊÕÈ룬ÎÒÃÇÐèÒªÔÚÃÀ¹ú±¨Ë°Âð£¿ÎÒÃÇÌý˵ÒÀ¾ÝÖÐÃÀË°Îñж¨£¬ÎÒÃDz»ÐèÒªÉ걨ÍËÐݽðÊÕÈ룬ÊÇÕâÑùÂ𣿠´ð£º ÃÀ¹úË°·¨ÓйØÓÚÃÀ¹úË°Îñ¾ÓÃñ£¨tax resident) µÄ¶¨Òå¡£ÃÀ¹úË°Îñ¾ÓÃñ°üÀ¨ÃÀ¹ú¹«Ãñ£¬ÃÀ¹úÂÌ¿¨³ÖÓÐÈË£¬ºÍ¾ÓסÓÚÃÀ¹úÿÄ곬¹ý183ÌìµÄÍâ¹úÈË¡£ºóÃæÕâ¸ö¾ÓסÓÚÃÀ¹úÿÄêʱ¼ä³¬¹ý183ÌìµÄÍâ¹úÈËË°Îñ¾ÓÃñ°üÀ¨·Ç·¨ÒÆÃñ¡£ Óɴ˿ɼû£¬ÃÀ¹úË°Îñ¾ÓÃñµÄ¶¨Ò壬ÊÇÃÀ¹úË°·¨µÄ¶¨Ò壬ËüÓëÃÀ¹úÒÆÃñ·¨Î޹ء£°´ÕÕÃÀ¹úË°·¨£¬¾ÓסÓÚÃÀ¹úʱ¼äÿÄ곬¹ý183ÌìµÄÍâ¹úÈË£¬¾ÍÊÇÃÀ¹úË°Îñ¾ÓÃñ£¬µ«°´ÕÕÒÆÃñ·¨£¬Õâ¸öÍâ¹úÈË¿ÉÄÜÊÇ·Ç·¨ÒÆÃñ£¬Ëû»òÕßËýÔÚÃÀ¹úµÄ¾ÓסÉí·ÝΪ·Ç·¨¡£ÕâÒ²¾ÍÊÇ˵£ºË°ÎñÈÏΪºÏ·¨µÄ£¬ÒÆÃñ·¨²»Ò»¶¨ÈÏΪºÏ·¨¡£ ËùÓÐÃÀ¹úË°Îñ¾ÓÃñ±¨Ë°¶¼±ØÐë°´ÕÕÃÀ¹úË°·¨±¨Ë°£¬¶Ô¸öÈËÀ´Ëµ£¬¾ÍÊÇÿÄêËÄÔÂÒªÔÚ½ØÖÁÈÕÆÚÇ°É걨1040±í¡£Ë°·¨É걨ÒÀ¾ÝΪÃÀ¹úË°·¨¡£ ÃÀ¹úÂÌ¿¨³ÖÓÐÈËΪÍâ¹ú¹«Ãñ¡£ÂÌ¿¨³ÖÓÐÕßËùÊô¹ú¼®¹ú¼ÒÓпÉÄÜÓëÃÀ¹úÇ©ÊðÓÐË°Îñж¨¡£±ÈÈçÖÐÃÀÖ®¼ä¾ÍÓÐË°Îñж¨¡£¹ú¼ÒÖ®¼äµÄË°Îñж¨ÊôÓÚ¹ú¼Ê·¨£¬ËüµÄÄ¿µÄÊÇΪÁ˱ÜÃâÁ½¹ú¹«ÃñÔÚÁ½¹úÖ®¼ä¿ÉÄÜÃæÁÙµÄË«ÖØÕ÷Ë°ÒÔ¼°¿ÉÄܲúÉúµÄÌÓË°µÈÎÊÌâ¡£ Ò»°ã¶øÑÔ£¬¹ú¼Êж¨³¬Ô½¹úÄÚ·¨¡£Òò´ËÃÀ¹úÂÌ¿¨³ÖÓÐÈËÈç¹ûÒÀ¾ÝËùÊô¹ú¼®¹ú¼ÒÓëÃÀ¹úÇ©ÊðµÄË°Îñж¨±¨Ë°£¬¹úË°¾Ö·½ÃæÓ¦¸Ã²»»áÓÐÎÊÌâ¡£ 1987ÄêÇ©ÊðµÄÖÐÃÀË°Îñж¨£¬¾ÍÓйØÄãÃÇÎʵÄÎÊÌâÊÇÕâÑù¹æ¶¨µÄ£º ×¢Ò⣺´ÓÄãÃǵÄÁ¢³¡¿´£¬Ð¶¨Öн²µÄ¡±µÞÔ¼¹úÒ»·½¡±Ö¸µÄÊÇÖйú£¬¶ø¡±µÞÔ¼¹úÁíÒ»·½¡±Ö¸µÄÔòÊÇÃÀ¹ú¡£ µÚÊ®ÈýÌõ ¶ÀÁ¢¸öÈËÀÍÎñ Ò»¡¢µÞÔ¼¹úÒ»·½¾ÓÃñµÄ¸öÈËÓÉÓÚרҵÐÔÀÍÎñ»òÕßÆäËû¶ÀÁ¢ÐÔ »î¶¯È¡µÃµÄËùµÃ£¬Ó¦½öÔڸõÞÔ¼¹úÕ÷Ë°£¬³ý·Ç¸Ã¾ÓÃñÔÚµÞÔ¼¹úÁí Ò»·½Îª´ÓÊÂÉÏÊö»î¶¯µÄÄ¿µÄÉèÓо³£Ê¹ÓõĹ̶¨»ùµØ£¬»òÕßÔڸà µÞÔ¼¹úÁíÒ»·½ÓйØÀúÄêÖÐÁ¬Ðø»òÀÛ¼ÆÍ£Áô³¬¹ý 183 Ìì¡£Èç¹û¸Ã¾Ó ÃñÓµÓÐÉÏÊö¹Ì¶¨»ùµØ»òÔڸõÞÔ¼¹úÁíÒ»·½Á¬Ðø»òÀÛ¼ÆÍ£ÁôÉÏÊö ÈÕÆÚ£¬ÆäËùµÃ¿ÉÒÔÔڸõÞÔ¼¹úÁíÒ»·½Õ÷Ë°£¬µ«½öÏÞ¹éÊôÓڸù̶¨»ùµØµÄËùµÃ£¬»òÕßÔڸõÞÔ¼¹úÁíÒ»·½ÉÏÊöÁ¬Ðø»òÀÛ¼ÆÆÚ¼äÈ¡µÃµÄ ËùµÃ¡£ ¶þ¡¢¡°×¨ÒµÐÔÀÍÎñ¡±Ò»ÓïÌرð°üÀ¨¶ÀÁ¢µÄ¿Æѧ¡¢ÎÄѧ¡¢ÒÕÊõ¡¢ ½ÌÓý»ò½Ìѧ»î¶¯£¬ÒÔ¼°Ò½Ê¦¡¢ÂÉʦ¡¢¹¤³Ìʦ¡¢½¨Öþʦ¡¢ÑÀҽʦºÍ»á¼ÆʦµÄ¶ÀÁ¢»î¶¯¡£ ¸ù¾ÝÖÐÃÀË°Îñж¨µÚÊ®ÈýÌõ£¬ÄãÃÇÔÚ¹úÄڵĽ²¿ÎÊÕÈ룬Èç¹û²»ÊÇÒÔÃÀ¹úΪ¹Ì¶¨»ùµØ½øÐлòÕßÄãÃÇÔÚÃÀ¹ú¾ÓÁôʱ¼äûÓг¬¹ý183Ì죬ȷʵӦ¸Ã½öÔÚÖйúÕ÷Ë°¡£ µÚÊ®ÆßÌõÍËÐݽð Ò»¡¢³ýÊÊÓõÚÊ®°ËÌõµÚ¶þ¿îµÄ¹æ¶¨ÒÔÍ⣬ÒòÒÔÇ°µÄ¹ÍÓ¶¹Øϵ Ö§¸¶¸øµÞÔ¼¹úÒ»·½¾ÓÃñµÄÍËÐݽðºÍÆäËûÀàËƱ¨³ê£¬Ó¦½öÔڸõÞÔ¼ ¹úÒ»·½Õ÷Ë°¡£ ¶þ¡¢ËäÓеÚÒ»¿îµÄ¹æ¶¨£¬µÞÔ¼¹úÒ»·½Õþ¸®¡¢ÐÐÕþÇø»òµØ·½µ± ¾Ö¸ù¾ÝÆäÉç»á±£ÏÕÖƶȻò¹«¹²¸£Àû¼Æ»®Ö§¸¶µÄÍËÐݽðºÍÆäËû¿îÏӦ½öÔڸõÞÔ¼¹úÕ÷Ë°¡£ ¸ù¾ÝÖÐÃÀË°Îñж¨µÚÊ®ÆßÌõ£¬ÄãÃǵÄÍËÐݽðȷʵӦ¸Ã½öÔÚÖйúÕ÷Ë°¡£ µ«ÊÇ£¬¸ù¾Ý¹úË°¾Ö¹æ¶¨£¬ËùÓÐÒÀ¾ÝÃÀ¹úÓëÆäËü¹ú¼ÒÇ©¶©µÄË°Îñж¨½øÐÐË°ÎñÉ걨Õߣ¬²»ÄÜÒÔ1040±íÉ걨£¬¶ø±ØÐëÒÔ1040NR ±íÉ걨¡£NR£ºNon Resident Alien£¬1040NR ¾ÍÊǷǾÓÃñÍâ¹úÈËË°ÎñÉ걨±í¡£Í¬Ê±»¹±ØÐ븽ÉÏ8833±í£¬Åû¶ÒÔ¹ú¼Êж¨ÎªÒÀ¾ÝµÄË°ÎñÁ¢³¡¡£Â©±¨8833±í·£¿î1000µ¶¡£ ÃÀ¹úË°Îñ¾ÓÃñÊÇÊÀ½çÐÔÕ÷Ë°£¬ÂÌ¿¨³ÖÓÐÈËÒÀ¾ÝÃÀ¹ú¹úÄÚ·¨ÎªÃÀ¹úË°Îñ¾ÓÃñ£¬Ó¦¸ÃÉ걨ȫÊÀ½çÈκεط½µÄÊÕÈëËùµÃ£¬µ«ÒòΪÓйú¼ÊË°Îñж¨ÒÀ¾Ý£¬ËûÃÇ¿ÉÒÔͨ¹ý1040NR±í£¬²»ÓÃÉ걨ÔÚÃÀ¹úÒÔÍâÓйصØÇøµÄÊÕÈë¡£ µ«ÊÇ£º 1. ÂÌ¿¨³ÖÓÐÈËÒÔ1040NR±í×öË°ÎñÉ걨£¬Ö»ÊǾÍÖÐÃÀË°Îñж¨¹æ¶¨µÄÄÇЩÄÚÈÝÉ걨¡£ÂÌ¿¨³ÖÓÐÈËËäÈ»ÒÔ1040NR±í×öÉ걨£¬µ«ËûÃÇ»¹ÊÇÃÀ¹úË°Îñ¾ÓÃñ£¬1040NR±íÉ걨˰²¢²»ÄܸıäÂÌ¿¨³ÖÓÐÈ˵ÄÃÀ¹úË°Îñ¾ÓÃñÉí·Ý¡£Òò´Ë£¬ÓйØÃÀ¹úË°Îñ¾ÓÃñµÄËùÓÐË°·¨¹æ¶¨£¬³ýÁËÖÐÃÀË°Îñж¨¹æ¶¨µÄÄÚÈÝÒÔÍ⣬ÂÌ¿¨³ÖÓÐÕßÒÀÈ»±ØÐë×ñÑ¡£±ÈÈ磺º£Íâ½ðÈÚ×ʲúÉ걨£¬ÆäÖзʿ§É걨FinCEN 114 (i.e. "FBAR")Ϊ×î³£¼ûµÄÉ걨¡£ 2. Ë°·¨×·ËÝÆÚ´ÓË°ÎñÉ걨ʱ¼ä¿ªÊ¼¼ÆË㣬3Äê×·ËÝÆÚ¹ýºó£¬¹úË°¾ÖIRS ÎÞȨÔÙ²éË°¡£ÂÌ¿¨³ÖÓÐÈËËäÈ»É걨ÁË1040NR£¬µ«Ã»ÓÐÉ걨1040¡£Ã»ÓÐÉ걨1040Òâζ×ÅËüµÄ·¨ÂÉ×·ËÝÆÚÓÀÔ¶²»»á¹ýÆÚ£¬¹úË°¾Ö¶ÔÈκÎÓйØ1040Ë°ÎñµÄ×·ËÝÒ²ÊÇÎÞÏÞÆڵġ£ÂÌ¿¨³ÖÓÐÈË×÷ΪÃÀ¹úÄÉË°¾ÓÃñ£¬¿ÉÄÜʧȥ1040±íË°·¨×·ËÝÆڵı£»¤¡£ÕâÊÇÒ»¸öDZÔÚ·çÏÕ¡£ 3. ÁíÍâÒ»¸ö±È½Ï´óµÄ·çÏÕ¿ÉÄܲ»ÊÇÀ´×Ô¹úË°¾Ö¶øÊÇÒÆÃñ¾Ö¡£ÎÒÃǶ¼ÖªµÀÒÆÃñ¾ÖÒÆÃñ¹ÙµÄ¾ö¶¨£¬Ö÷¹ÛÈ϶¨ÒòËسɷֺܴó¡£×îÃ÷ÏÔµÄÊÇÉóÅúÍâ¹úÈËÉêÇëÈë¾³ÃÀ¹úǩ֤ʱ£¬ÒÔ¡°ÒÆÃñÇãÏò¡°¾ÜÇ©µÄÊ£¬¹úÄÚ³öÀ´µÄÅóÓÑÓ¦¸ÃºÜÊìϤÕâÊ¡£ÂÌ¿¨³ÖÓÐÈË£¬Ôڹ黯ΪÃÀ¹ú¹«ÃñÉí·ÝÇ°£¬»¹»á²»¶ÏÓëÒÆÃñ¹Ù´ò½»µÀ£¬ÖÁÉÙ³öÈ뾳ʱ£¬ÐèÒª½ÓÊÜËûÃǵÄÉó²éÎÊ»°¡£¹úË°¾Ö²»»á֪ͨÒÆÃñ¾ÖijÂÌ¿¨³ÖÓÐÈËÒԷǾÓÃñÉí·Ý±¨Ë°É걨1040NR¡£µ«ÔÚÃÀ¹ú£¬Ë°±í¾³£»á×÷ΪһÖÖÖØÒªµÄÎļþÐèÒªÌá½»³öÈ¥¸øÕþ¸®²¿ÃźÍÒøÐеȻú¹¹ÒÔÈ·ÈÏijЩÊÂÏÒÆÃñ¾Ö¹ÙÔ±Ò²ÓпÉÄܾÍË°±íÎÊÌâѯÎÊÄãÃÇ¡£Ò»µ©ÒÆÃñ¾Ö¹ÙÔ±ÖªµÀÄãÃÇͨ¹ý1040NR±íÒԷǾÓÃñÉí·Ý±¨Ë°µÄÊÂʵ£¬ÒÆÃñ¾ÖÒÔ¼°ÃÀ¹ú±ß¾³¹ÜÀí£¬ÓпÉÄÜ»áÊӴ˾ÙΪ×ÔÔ¸·ÅÆúÂÌ¿¨¡£ ÃÀ¹úÒÆÃñ·¨¾ÍÂÌ¿¨³ÖÓÐÈËÂÌ¿¨ÓÐЧÐÔÓÐÈçÏÂÒ»¶Î¹æ¶¨£º£¨ ×¢£ºLPR£ºlawful permanent resident£¬¾ÍÊÇÂÌ¿¨µÄÒâ˼£© ¡±ÆäËû¿ÉÄÜÌá³öÉêÇëÈËÒÑ·ÅÆúÆä LPR Éí·ÝµÄ¿É·´²µÍƶ¨µÄÀý×Ó£¬°üÀ¨ÓÐÖ¤¾Ý±íÃ÷ÉêÇëÈË×ÔÔ¸Éù³Æ¡°·Ç¾ÓÃñÍâ¼®ÈËÊ¿¡±Éí·ÝÒÔ»ñµÃËùµÃË°ÔðÈÎÌرð»íÃâµÄ×ʸñ£¬»òδÄÜÌá½»Áª°î»ò ÖÝËùµÃË°É걨±í£¬ÒòΪËû»òËýÈÏΪ×Ô¼ºÊÇ¡°·Ç¾ÓÃñÍâ¹úÈË¡±¡£ Ó¢ÎÄÔÎÄ£º ¡°Other examples that may raise a rebuttable presumption that an applicant has abandoned his or her LPR status include cases where there is evidence that the applicant voluntarily claimed "nonresident alien" status to qualify for special exemptions from income tax liability or fails to file either federal or state income tax returns because he or she considers himself or herself to be a "nonresident alien." ÒÆÃñ·¨ÕâÌõ¹æ¶¨£¬ÓÃÖ±°×ÓïÑÔ±í´ï¾ÍÊÇÕâÑù£ºÂÌ¿¨³ÖÓÐÈËÈç¹ûÒԷǾÓÃñÍâ¹úÈËÉí·ÝÉ걨ÃÀ¹úËùµÃË°£¬ÓпÉÄܱ»ÊÓΪ·ÅÆúÂÌ¿¨£¬ÒòΪËû»òËýÈÏΪ×Ô¼ºÊǷǾÓÃñÍâ¹úÈË¡£ ½¨Ò飺 ËäÈ»ÒÀ¾ÝÖÐÃÀË°Îñж¨£¬ÒÔ1040NR±íÉ걨2023ÄêË°ÔÚ¹úË°¾Ö·½Ãæ²»»áÓÐÎÊÌ⣬µ«ÊÇÒÀ¾ÝÒÆÃñ·¨£¬ÓпÉÄÜÔÚÒÆÃñ¾Ö·½Ãæ»áÊӴ˾ÙΪ×ÔÔ¸·ÅÆúÂÌ¿¨¡£Õâ¾ÍÓֻص½ÎÄÖпªÊ¼Ìáµ½µÄ£ºË°·¨ÉϺϷ¨µÄ£¬ÒÆÃñ·¨ÉÏ¿ÉÄÜ·Ç·¨¡£Õâ¸ö·çÏÕÐèÒªÉ÷ÖØ¿¼ÂÇ¡£ ÄãÃÇ×îºÃ»¹ÊÇÒÀ¾ÝÃÀ¹úË°·¨¹æ¶¨µÄÃÀ¹úË°Îñ¾ÓÃñÉí·Ý£¬ÒÔ1040±í±¨Ë°¡£ ÄãÃÇÀÏÁ½¿Ú¶¼¹ýÁË65Ë꣬2023ÄêµÄÃÀ¹ú·òÆ޺ϲ¢±¨Ë°·òÆÞ2ÈË65ËêÒÔÉÏ£¬ËùµÃË°±ê×¼¿Û³ýΪ$30,700¡£ ¹úÄڵĽ²¿ÎÊÕÈëºÍÍËÐݽðÊÕÈ룬»»Ëã³ÉÃÀÔªºóÈç¹ûµÍÓÚ±ê×¼¿Û³ý$30,700£¬ÄãÃǶ¼²»ÓýÉÄÉÈκÎËùµÃË°£¬Èç¹û³¬¹ýÕâ¸ö¿Û³ý±ê×¼£¬°´ÕÕÈçÏÂË°ÂÊÕ÷Ë°£º³¬³ö²¿·Öµ½$22,000Ϊ10%£¬³¬³ö²¿·Ö´Ó$2,200µ½$89,450Ϊ12%. Ë°ÂÊÆäʵ²»¸ß¡£¸ù¾ÝÎÒ¶ÔÄãÃǵÄÁ˽⣬ÄãÃÇÈç¹ûÓÐÕ÷Ë°ÊÕÈ룬Ҳ¾ÍÊÇ×ÜÊÕÈë¿Û³ýµô±ê×¼¿Û³ýºóµÄÊÕÈ룬´ó¸ÅÒ²²»»á³¬¹ý10%ÕâÌõÏß¡£ ÁíÍ⣬ÄãÃÇΪÕâЩÊÕÈë½ÉÄɸøÖйúÕþ¸®µÄË°£¬¿ÉÒÔ»»Ëã³ÉÃÀÔªºóµÖÏûÃÀ¹ú±¨Ë°²úÉúµÄËùµÃË°¡£Ë°·¨ÉϽÐÍâ¹úË°ÊÕµÖÃâ foreign tax credit. ÒÔÉϽ¨Òé´¿Êô¸öÈËÒâ¼û£¬Ë½ÈËÅóÓÑÖ®¼ä½»Á÷£¬ÌرðÔÚÒÆÃñ·¨·½ÃæÎÒºÁÎÞ±³¾°£¬Ö»ÊÇÊÇÏÖѧÏÖÂô£¬ÌØ´Ë˵Ã÷¡£ Ïà¹ØÁ´½Ó£º |
|
|
|
![]() |
![]() |
ʵÓÃ×ÊѶ | |
|
|
Ò»Öܵã»÷ÈÈÌû | ¸ü¶à>> |
|
|
Ò»Öܻظ´ÈÈÌû |
|
ÀúÊ·ÉϵĽñÌ죺»Ø¸´ÈÈÌû |
|