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2023年起,非美籍投资人卖PTP课10%税额


2023年起非美籍投资人卖PTP课10%税额

自2023年1月1日起,美国国税局将针对「非美国籍」投资人卖出PTP(Publicly Traded Partnership,公开交易合伙企业)时,依交易总金额扣缴10%税额。

PTP源自早年为扶持自然资源产业,只要企业收入的90%以上来自美国法典规定的「合格」来源,包含利息、股息、资本利得、租金,以及从勘探,开发,採矿或生产、加工、精炼、运输(包括运输天然气,石油或其产品的管道)或销售任何矿物或自然资源(包括化肥,地热能和木材)中获得的收入和收益,则该合伙企业享免税优惠,且可以在证券交易所自由交易。

在美国市场,主要的证券ETF通常是投资公司(Regulated Investment Companies,RICs)来发行,而直接投资黄金、白银的实体贵金属ETF。

包含全球规模最大的原油ETF-美国石油基金(United States Oil Fund, LP,USO)、ProShares二倍做多黄金ETF(UGL)、ProShares波动率指数短期期货ETF(VIXY)、Invesco德银做多美元指数ETF(UUP)以及ProShares二倍做多日圆ETF(YCL)等都是。

但是美国国税局(IRS)将从明年起,针对非美国籍投资人课税,须注意,如果手上还持有美国挂牌PTP商品而未在今年底以前卖出,或是不小心在明年买了这些标的,卖出时将被课徵交易总额10%税额。

在课徵重税10%的打击下,绝大多数投资人可能会选择不再去交易美国商品ETF,幸好,期货ETF是採取直接交易商品期货的方式来追踪指数,因此不受美国新税制的影响,同样能参与商品、原物料、外匯等期货商品市场。

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