Re: [心得] 美國投資課稅整理

看板Foreign_Inv (海外投資)作者sandman5566 (沙男5566)時間10年前 (2014/11/27 00:25)推噓2(2推 0噓 6→)

留言8則, 4人參與討論串5/6 (看更多)

※ 引述《larryeipi (Hornbill)》之銘言： : → luoyang:如果tax home在美國(例如拿了獎學金或當TA, RA) 02/27 06:01 : → luoyang:那就算是前五年還是得繳資本利得稅，而且是30%的重稅... 02/27 06:02 : → stanley10:請問樓上是有繳資本利得稅且申報沒退稅嗎 02/27 13:47 : → stanley10:因為我之前在美國研究所拿助教獎學金一般像房租紅利 02/27 13:49 : → stanley10:助教薪資之類的美國來源收入要報稅外股票買賣是不用的 02/27 13:50 : (感謝luoyang指點) : 根據IRS網站 : 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 : 直接摘錄重點 : ... : 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.. : --- : 你今天逃漏稅了嗎~~ 感謝回應爬了文所以結論就是即使是<5年F1學生 (NRA) 也是要繳30%的稅這也是指賣股票的獲利或是股票的股利都會被扣30% 對吧? 我想問另一個問題是若我不短線而是持股一年是不是會降到15%? 感謝大家了 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 72.201.71.165 ※ 文章網址: http://www.ptt.cc/bbs/Foreign_Inv/M.1417019105.A.836.html