{"id":12388,"date":"2019-06-05T15:13:54","date_gmt":"2019-06-05T07:13:54","guid":{"rendered":"https:\/\/www.pamirlaw.com\/?p=12388"},"modified":"2019-06-15T18:51:45","modified_gmt":"2019-06-15T10:51:45","slug":"who-is-required-pay-us-income-tax","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hans\/faq-zhs\/who-is-required-pay-us-income-tax\/","title":{"rendered":"\u8c01\u987b\u652f\u4ed8\u7f8e\u56fd\u6240\u5f97\u7a0e\uff1f- \u7f8e\u56fd\u7a0e\u6536\u5408\u89c4\u7cfb\u5217\u6587\u7ae0"},"content":{"rendered":"

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\n
\n\n\n\n\n\n\n\n\n\n\n
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<\/h2>\n

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<\/h2>\n

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\u5373\u4f7f\u4f60\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\uff0c\u4f46\u53ea\u8981\u4f60\u5728\u4efb\u4f55\u7eb3\u7a0e\u5e74\u5ea6\u5185\u201c\u5b9e\u8d28\u5c45\u7559\u201d\u7f8e\u56fd\uff0c\u5c31\u4f1a\u83b7\u5f97\u5c45\u6c11\u8eab\u4efd\u5e76\u8d1f\u6709\u5411\u7f8e\u56fd\u653f\u5e9c\u62a5\u7a0e\u548c\u7eb3\u7a0e\u7684\u4e49\u52a1\u3002\u201c\u5b9e\u8d28\u5c45\u7559\u201d\u6307\uff1a\u4f60\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8eab\u5728\u7f8e\u56fd\u7684\u5929\u6570\u8fbe31\u5929\uff1b\u6216\u5728\u7eb3\u7a0e\u5e74\u5ea6\u53ca\u4e4b\u524d\u4e24\u5e74\u65f6\u95f4\u5185\u505c\u7559\u7f8e\u56fd\u7684\u5929\u6570\u7d2f\u8ba1\u8fbe183\u5929\uff08\u201c\u505c\u7559\u603b\u5929\u6570\u201d\uff09\u3002\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u4f60\u8eab\u5728\u7f8e\u56fd\u7684\u6bcf\u4e00\u5929\u90fd\u8ba1\u5165\u505c\u7559\u603b\u5929\u65706<\/a><\/sup>\u3002\u4f46\u662f\uff0c\u4f60\u53bb\u5e74\uff08\u76f8\u5bf9\u4e8e\u5f53\u524d\u7eb3\u7a0e\u5e74\u5ea6\uff09\u8eab\u5728\u7f8e\u56fd\u7684\u5929\u6570\u4e2d\u53ea\u53d6\u4e09\u5206\u4e4b\u4e00\u8ba1\u5165\u505c\u7559\u603b\u5929\u6570\uff0c\u4f60\u524d\u5e74\uff08\u76f8\u5bf9\u4e8e\u5f53\u524d\u7eb3\u7a0e\u5e74\u5ea6\uff09\u8eab\u5728\u7f8e\u56fd\u7684\u5929\u6570\u4e2d\u53ea\u53d6\u516d\u5206\u4e4b\u4e00\u8ba1\u5165\u505c\u7559\u603b\u5929\u65707<\/a><\/sup>\u3002\u5982\u679c\u4f60\u6301\u6709\u7b7e\u8bc1\uff08\u5b66\u751f\u3001\u8fd0\u52a8\u5458\u3001\u5916\u4ea4\u5b98\u7b7e\u8bc1\u7b49\uff09\u505c\u7559\u7f8e\u56fd\uff0c\u6216\u8005\u4f60\u80fd\u591f\u8bc1\u660e\u81ea\u5df1\u4e0e\u7f8e\u56fd\u4e4b\u5916\u7684\u5176\u4ed6\u56fd\u5bb6\u6709\u66f4\u52a0\u7d27\u5bc6\u7684\u8054\u7cfb\uff0c\u800c\u4e14\u4f60\u672a\u5728\u7f8e\u56fd\u5b9e\u8d28\u5c45\u7559\uff0c\u90a3\u4e48\u4f60\u5728\u6ee1\u8db3\u76f8\u5173\u8981\u6c42\u7684\u524d\u63d0\u4e0b\u65e0\u9700\u627f\u62c5\u7f8e\u56fd\u7a0e\u6536\u4e49\u52a18<\/a><\/sup>\u3002<\/p>\n

\u8981\u60f3\u6210\u4e3a\u7a0e\u6536\u610f\u4e49\u4e0a\u7684\u7f8e\u56fd\u4eba\uff0c\u8fd8\u6709\u4e00\u79cd\u65b9\u6cd5\uff1a\u672c\u4e0d\u53d7\u9650\u4e8e\u7f8e\u56fd\u7a0e\u6536\u89c4\u5b9a\u7684\u975e\u7f8e\u56fd\u516c\u6c11\u6216\u5c45\u6c11\u7684\u5916\u56fd\u4eba\u9009\u62e9\u4e0e\u5176\u8eab\u4e3a\u7f8e\u56fd\u4eba\u7684\u914d\u5076\u8fdb\u884c\u8054\u5408\u62a5\u7a0e\uff0c\u4ee5\u4eab\u53d7\u7a0e\u6536\u62b5\u514d\u3002\u8fd9\u79cd\u65b9\u6cd5\u4e0b\uff0c\u6b64\u4eba\u5c06\u53d7\u9650\u4e8e\u5bf9\u6240\u6709\u7f8e\u56fd\u4eba\u9002\u7528\u7684\u62a5\u7a0e\u4e49\u52a1\u3002<\/p>\n

\u9519\u8bef\u7684\u8ba4\u77e5\uff1a\u6211\u53ea\u662f\u6682\u5c45\u7f8e\u56fd\uff0c\u65e2\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\u4e5f\u4e0d\u662f\u7f8e\u56fd\u6c38\u4e45\u5c45\u6c11\uff0c\u800c\u4e14\u6211\u5728\u7f8e\u56fd\u65e0\u6536\u5165\uff0c\u56e0\u6b64\u7f8e\u56fd\u65e0\u6743\u5411\u6211\u6536\u7a0e\u3002
\n\u7a0e\u6536\u610f\u4e49\u4e0a\u7684\u201c\u7f8e\u56fd\u4eba\u201d\u5305\u62ec\u5728\u7f8e\u56fd\u5b9e\u8d28\u5c45\u7559\u7684\u4eba\uff0c\u8fd9\u4e9b\u4eba\u65e0\u8bba\u6301\u54ea\u56fd\u56fd\u7c4d\u5747\u987b\u5c31\u5176\u5168\u7403\u6536\u5165\u5411\u7f8e\u56fd\u7eb3\u7a0e\u3002<\/div>\n

<\/h2>\n

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\u4ece\u6cd5\u4eba\u5b9e\u4f53\uff08\u5408\u4f19\u4f01\u4e1a\u548c\u516c\u53f8\u7b49\uff09\u5c42\u9762\u800c\u8a00\uff0c\u7f8e\u56fd\u4eba\u6307\u4f9d\u636e\u7f8e\u56fd\u6cd5\u5f8b\u8bbe\u7acb\u7684\u5b9e\u4f539<\/a><\/sup>\u3002\u56e0\u6b64\uff0c\u5916\u56fd\u516c\u53f8\u6216\u5408\u4f19\u4f01\u4e1a\u7684\u7f8e\u56fd\u5206\u652f\u4e0d\u89c6\u4e3a\u7f8e\u56fd\u6cd5\u4eba\uff0c\u4f46\u5916\u56fd\u516c\u53f8\u7684\u5168\u8d44\u7f8e\u56fd\u5b50\u516c\u53f8\u89c6\u4e3a\u7f8e\u56fd\u6cd5\u4eba\u3002\u6b64\u5916\uff0c\u7f8e\u56fd\u6cd5\u9662\u5bf9\u5176\u5177\u6709\u4f18\u5148\u7ba1\u8f96\u6743\u6216\u53d7\u63a7\u4e8e\u7f8e\u56fd\u4eba\u7684\u8d22\u4ea7\u548c\u4fe1\u6258\u673a\u6784\u4ea6\u89c6\u4e3a\u7f8e\u56fd\u6cd5\u4eba\u3002<\/p>\n

<\/h2>\n

\u4f55\u4e3a\u53d7\u63a7\u5916\u56fd\u516c\u53f8\uff1f<\/h2>\n

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\u7a0e\u6536\u6cd5\u89c4\u5185\u5bb9\u590d\u6742\u4e14\u4fee\u8ba2\u9891\u7e41\uff0c\u5b83\u4eec\u7684\u5e94\u7528\u60c5\u51b5\u89c6\u4e2a\u6848\u800c\u5b9a\u3002\u6211\u4eec\u4e0d\u5c31\u672c\u6587\u7684\u51c6\u786e\u6027\u6216\u5b8c\u6574\u6027\u6216\u672c\u6587\u4e0e\u4f60\u5177\u4f53\u60c5\u51b5\u7684\u76f8\u5173\u6027\u505a\u4efb\u4f55\u4fdd\u8bc1\u3002\u672c\u6587\u5185\u5bb9\u4e0d\u80fd\u53d6\u4ee3\u4e13\u4e1a\u7684\u6cd5\u5f8b\u5efa\u8bae\u3002\u8bf7\u5728\u91c7\u53d6\u53ef\u80fd\u5f71\u54cd\u4f60\u7684\u6743\u5229\u548c\u4e49\u52a1\u7684\u884c\u52a8\u524d\u54a8\u8be2\u6709\u8d44\u8d28\u7684\u7a0e\u52a1\u987e\u95ee\u3002<\/p><\/blockquote>\n

\n

 <\/p>\n

1. \u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c7701(a)(30)\u6761\u2934<\/a><\/sup>
\n2. \u53d7\u9650\u4e8e\u56e0\u5728\u5176\u4ed6\u56fd\u5bb6\u7f34\u7eb3\u6240\u5f97\u7a0e\u800c\u9002\u7528\u7684\u7a0e\u6536\u62b5\u514d\u2934<\/a><\/sup>
\n3. \u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c61\u6761\u2934<\/a><\/sup>
\n4. \u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c7701(a)(30)\u6761\u2934<\/a><\/sup>
\n5. \u5728\u7f8e\u56fd\u5883\u5916\u51fa\u751f\u4f46\u7236\u6bcd\u662f\u7f8e\u56fd\u516c\u6c11\u7684\u4eba\u80fd\u5426\u83b7\u5f97\u7f8e\u56fd\u56fd\u7c4d\u53d7\u9650\u4e8e\u5f88\u591a\u9650\u5236\u6761\u4ef6\uff0c\u4f46\u8fd9\u4e2a\u95ee\u9898\u4e0d\u5728\u672c\u6587\u8ba8\u8bba\u8303\u56f4\u5185\u3002\u5982\u4f60\u6709\u76f8\u5173\u95ee\u9898\uff0c\u8bf7\u8054\u7cfb\u5e15\u7c73\u5c14\u8fdb\u884c\u54a8\u8be2\u3002\u2934<\/a><\/sup>
\n6. \u4f60\u5728\u7eb3\u7a0e\u5e74\u5ea6\u53ca\u4e4b\u524d\u4e24\u5e74\u65f6\u95f4\u5185\u505c\u7559\u7f8e\u56fd\u7684\u6bcf\u4e00\u5929\u90fd\u8ba1\u5165\u505c\u7559\u603b\u5929\u6570\uff0c\u56e0\u6b64\uff0c\u5047\u8bbe\u4f602016\u5e74\u5728\u7f8e\u56fd\u505c\u7559\u4e86183\u5929\uff0c\u5219\u540c\u65f6\u6ee1\u8db331\u5929\u548c183\u5929\u7684\u505c\u7559\u5929\u6570\u8981\u6c42\uff0c\u4ece\u800c\u6210\u4e3a2016\u5e74\u5ea6\u7a0e\u6536\u610f\u4e49\u4e0a\u7684\u7f8e\u56fd\u4eba\u3002\u2934<\/a><\/sup>
\n7. \u4f8b\u5982\uff0c\u4f60\u4e8e2014\u5e74\u30012015\u5e74\u548c2016\u5e74\u4e09\u5e74\u95f4\u6bcf\u5e74\u5728\u7f8e\u505c\u7559120\u5929\uff0c\u5219\u6ee1\u8db3\u201c\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8eab\u5728\u7f8e\u56fd\u7684\u5929\u6570\u8fbe31\u5929\u201d\u7684\u8981\u6c42\uff0c\u56e0\u4f602016\u5e74\u505c\u7559\u7f8e\u56fd\u65f6\u95f4\u5df2\u8d85\u8fc731\u5929\uff1b\u800c\u4e14\uff0c\u4f60\u4e8e2016\u5e74\u505c\u7559\u7f8e\u56fd\u7684120\u5929\u5c06\u5168\u90e8\u8ba1\u5165\u505c\u7559\u603b\u5929\u6570\uff0c\u4f60\u4e8e2015\u5e74\u505c\u7559\u7f8e\u56fd\u7684\u5929\u6570\u4e2d\u53d640\u5929\uff08120\u5929\u7684\u4e09\u5206\u4e4b\u4e00\uff09\u8ba1\u5165\u505c\u7559\u603b\u5929\u6570\uff0c\u4f60\u4e8e2014\u5e74\u505c\u7559\u7f8e\u56fd\u7684\u5929\u6570\u4e2d\u53d620\u5929\uff08120\u5929\u7684\u516d\u5206\u4e4b\u4e00\uff09\u8ba1\u5165\u505c\u7559\u603b\u5929\u6570\u3002\u7efc\u4e0a\u53ef\u89c1\uff0c\u4f60\u8fd9\u4e09\u5e74\u505c\u7559\u7f8e\u56fd\u603b\u5929\u6570\u8ba1\u4e3a180\u5929\uff0c\u5c11\u4e8e\u505c\u7559\u603b\u5929\u6570\u5373183\u5929\u7684\u8981\u6c42\uff0c\u56e0\u6b64\u4f60\u4e0d\u662f\u6ee1\u8db32016\u5e74\u5ea6\u5b9e\u8d28\u5c45\u7559\u6807\u51c6\u7684\u7f8e\u56fd\u5c45\u6c11\u3002\u2934<\/a><\/sup>
\n8. \u4e00\u822c\u800c\u8a00\uff0c\u4e3a\u8bc1\u660e\u4f60\u4e0e\u7f8e\u56fd\u4e4b\u5916\u7684\u5176\u4ed6\u56fd\u5bb6\u5b58\u5728\u66f4\u7d27\u5bc6\u7684\u8054\u7cfb\uff0c\u4f60\u5fc5\u987b\u53ca\u65f6\u5907\u6848\u8bf4\u660e\u8fd9\u4e00\u66f4\u7d27\u5bc6\u7684\u5173\u7cfb\u3002\u6b64\u5916\uff0c\u4f60\u5728\u7a0e\u6536\u5e74\u5ea6\u505c\u7559\u7f8e\u56fd\u7684\u65f6\u957f\u4e0d\u5f97\u8d85\u8fc7183\u5929\uff0c\u5728\u7f8e\u56fd\u5883\u5916\uff08\u5373\u4f60\u65e0\u9650\u671f\u5de5\u4f5c\u5730\u6216\u7ecf\u5e38\u5c45\u4f4f\u5730\uff09\u6709\u7eb3\u7a0e\u4f4f\u6240\uff0c\u800c\u4e14\u6709\u5176\u4ed6\u8bc1\u636e\u8868\u660e\u4f60\u4e0e\u7f8e\u56fd\u4e4b\u5916\u7684\u56fd\u5bb6\u5b58\u5728\u66f4\u7d27\u5bc6\u7684\u8054\u7cfb\u3002\u2934<\/a><\/sup>
\n9. \u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c7701(a)(30)\u6761\u2934<\/a><\/sup>
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