资本收益美国联邦收入所得税
根据《外国人投资美国房地产税收法》
（FIRPTA），
若外国人获得美国不动产权益（USRPI），此等权益将
会被视同实际关联收入，所以应按对美国居民适用的
超额累进税率计征美国联邦所得税。此外，当适用《
外国人投资美国房地产税收法》时，美国不动产权益
购买者一般必须按购买价款的15%向美国国税局缴
纳代扣代缴税款。税收法规定的课税对象是对美国不
动产享有的直接权益和在属于美国不动产控股公司
的美国公司中享有的权益。
一般来说，上述美国不动产控股公司是指美国不动产
权益的公允市场价值之和等于或超过美国不动产权
益，非美国不动产权益和其他贸易或商业资产的公允
市场价值之和的50%的公司。
例如，当中国投资者出售美国财产时，征收的美国所
得税为通过FIRPTA预提方式缴纳的税款或在提交纳
税申报表情况下缴纳的税款，以两者中较小者为准。
经营收入美国联邦所得税
根据上述规定，若运营收入为实际关联收入，对中国
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net basis at regular rates applicable to U.S. individuals
and entities. U.S. source income that is not ECI is
taxed on a gross basis at a 30 percent withholding
rate but is subject to potential reduction by income
tax treaty. This category of income includes dividends,
rent, interest and royalties.
U.S. FEDERAL INCOME TAX ON GAINS
Under Foreign Investment in the U.S. Real Property
Tax Act, if a foreign person benefits from a United
States real property interest, it will be treated as if it
was ECI and, therefore, falls under U.S. federal income
tax at the graduated rates that apply to U.S. residents.
Additionally, when FIRPTA applies, the purchaser of
a USRPI typically is required to withhold and remit
15 percent of the purchase price to the IRS. The tax
act includes direct interests in U.S. real property
and interest in a U.S. corporation that is a U.S. Real
Property Holding Corporation.
In general, that corporation is where the sum of the
fair market values of the property interest equals
or exceeds 50 percent of the sum of the fair market
value of USRPI, the non-US real property interest and
other trade or business assets. For example, when a
Chinese investor sold a U.S. property, the U.S. income
tax imposed on it would be the lesser of the tax paid
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