作者iceman0603 ()
看板Foreign_Inv
标题Re: [讨论] 股利为美国来源与否-IRS回覆与整理
时间Sat Apr 20 10:29:17 2013
: 最後我的问题如下：
: 到底证券的资本利得，是否要课税？有明确的免税条文吗？
: 最後我的问题如下：
: 到底证券的资本利得，是否要课税？有明确的免税条文吗？
你的问题请见
http://www.irs.gov/pub/irs-pdf/p519.pdf
Page 54
Frequently Asked Questions
I am a nonresident alien and invested money in the U.S. stock market through
a U.S. brokerage company. Are the dividends and the capital gains taxable? If
yes, how are they taxed?
我是NRA，我透过美国券商投资美国股票市场，股利及资本收益是否课税?
解答:
The following rules apply if the dividends and capital gains are not
effectively connected with a U.S. trade or business.
Capital gains are generally not taxable if you were in the United States for
less than 183 days during the year.
只要你在会计年度在美国没有待超过183天，就是免税
See Sales or Exchanges of Capital Assets in chapter 4 for more information
and eceptions.
Dividends are generally taxed at a 30% (or lower treaty) rate.
後略
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1F：推 Scottrade:感谢!! 04/20 10:32
2F：推 techi:感觉"税"这一系列的文章 觉得可以收录进了 很实用!! 04/20 17:19
3F：→ caseypie:所以没有（长）住在美国的NRA就不扣税，是这样吗？ 04/21 02:47
4F：→ iceman0603:Capital gains才要看居住天数~ 04/21 13:55
5F：→ iceman0603:股利的税则是30%~ 只要你是nra不论在美国几天 04/21 13:55