| 作者 |
 [讨论]TAX问题，请高手指教！~ |
 |
| 所跟贴 |
Re: several comments -- chriszhang - (1558 Byte) 2009-4-25 周六, 15:10 (403 reads) |
zym1978
头衔: 海归少尉
声望: 学员
加入时间: 2006/11/22
文章: 24
海归分: 2801
|
|
|
作者：zym1978 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
> when you transfer the corporation to your father, in general, since it is a gift to your father, you, the donor, need to pay the tax.
我是在成为居民前做的ownership transfer，此时我和父亲都不是resident，不需要交gif tax
THE KEY IS THAT YOU NEED TO MAKE SURE YOU ARE NOT RESIDENT FOR FEDERAL TAX PURPOSES (NOT JUST FOR IMMIGRATION PURPOSES). YOU ARE A RESIDENT ALIEN IF YOU ARE EITHER A GREENCARD HOLDER, OR IF YOU MEET THE "SUBSTANTIAL PRESENCE TEST". SO EVEN LONG BEFORE YOU BECAME A GREENCARD HOLDER, IT WAS STILL POSSIBLE THAT YOU WERE A RESIDENT FOR U.S. FEDERAL TAX PURPOSES.
> when the corporation comes back to your hand, the gift tax/inheritance tax issues may arise.
根据美国的法律，从境外(non-US resident)继承遗产或者接受gift money是不需要纳税的（但每年超过100k需要file form 3520）
I AM NOT SURE ABOUT THIS.
> your father should have the right to dispose it at his will, and $1.5 million/yr is not a small amount of money for anyone.
这个倒不是什么问题，因为我父亲也有相关经验，公司的事儿员工基本都可搞定。其实我觉得我这个case的最关键地方在于谁是beneficial owner。
还有您提到的US sourced income需要纳税的说法，我最近也特意查过。如果公司有employee或者有和该business有关的设施在美国(effectively connected)，这样才需要向美国报税。只单纯有美国的收入是不需要报税的。
THIS IS TRUE ONLY IF THERE IS AN APPLICABLE TREATY TO MODIFY THE DEFAULT RULE REGARDING "PERMANENT ESTABLISHMENT", SUCH THE ONE BETWEEN CHINA AND U.S., BUT YOU MENTIONED THAT YOUR CORPORATION IS NOT INCORPORATED IN CHINA?
作者：zym1978 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
|
|
|
| 返回顶端 |
|
 |
|
| |
|
|
|
您不能在本论坛发表新主题, 不能回复主题, 不能编辑自己的文章, 不能删除自己的文章, 不能发表投票, 您 不可以 发表活动帖子在本论坛, 不能添加附件不能下载文件, |
|
|
