Re: [討論] 股利為美國來源與否-IRS回覆與整理
: 最後我的問題如下：
: 到底證券的資本利得，是否要課稅？有明確的免稅條文嗎？
: 最後我的問題如下：
: 到底證券的資本利得，是否要課稅？有明確的免稅條文嗎？
你的問題請見
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，我透過美國券商投資美國股票市場，股利及資本收益是否課稅?
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.
只要你在會計年度在美國沒有待超過183天，就是免稅
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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