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

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

美国税收U.S. Taxes

• 所得税 INCOME TAX

• 遗产税 ESTATE TAX

• 赠与税 GIFT TAX

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)

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

赠与税Gift Tax

• 如果一位非居民外国人将美国房地产赠与第三方，赠与税可能会被征收。税率可能和遗产税一样高。

A gift tax can be imposed if a nonresident alien individual gifts U.S. real estate to a third party. Tax rate can be as high as estate tax.

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

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

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.

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

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

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%.

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.

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.

– 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)

投资组合利息免除法Interest Exemption

如果此债务的实益拥有人获得利息报偿，而不是美国人，那么需要提供证明。

Interest paid for which you have received documentation that the beneficial owner of the obligation is not a United States person.

1031同类资产交换1031 Like-kind exchange

以一处美国房地产投资资产交换另一处美国资产。在45天内确定交易合同，180天内过户，可延迟缴税。

Exchange a U.S. real estate investment property for another U.S. property. Identify within 45 days of contract of sale and close with 180 days and defer tax.

联系方式CONTACT INFORMATION

邱佳恩 美国注册会计师JOANNE C. CHIU, CPA

电话 Tel：(212) 201-3256电子邮件 Email: jchiu@markspaneth.com

微信号 WeChat: joannchiu