美國人是如何防止財富流失：退出美國國籍需要交稅（要點）
1 退出前連續5年，每年繳稅127000美元（2005年，以後逐年增加，2006年增加到131000，2007年增加到136000）或一次交納2百萬美元
2 證明退出前連續5年合法納稅
3 如果該退出美國國籍的個人，退出國籍後在美國停留超過30天，或在美國工作超過60天，需要按照美國公民在國外獲得收入的納稅法計算繳納其在國外10年對應的稅（評論：霸道的法律，要求非美國公民交納所得稅）。
美國是唯一一個向國民征收其在國外工作所得稅的西方國家，為了防止美國人退國籍逃避稅，美國立法重收退出美國國籍人的稅，這個法律值得中國學習。國內資本家發財了，就改國籍，毫無損失地離開中國了。
轉：中國夢 VS 美國夢：美華人徘徊“圍城”進出兩難
來自：http://news.xinhuanet.com/overseas/2008-07/06/content_8498220.htm
據美國《僑報》報道，多少華人曾經為獲得美國公民身份而苦苦等待許多年，但如今一些已經圓了“美國公民夢”的華人卻因為各種原因要放棄美國公民身份。這一紙國籍已經成了一座“圍城”——城外的人想進去，而城裏的人想出來。
美夢難圓 加入美國國籍如入圍城
劉 先生(化名)在今年的美國獨立日前一周宣誓正式加入了美國國籍。他在高中時隨父母來美，並取得了綠卡身份。大學畢業後，他在一家美國小公司任職，因為他出 色的表現和中國的背景，他被該公司派到中國任首席代表。今年他趕在美國的獨立日之前回到洛杉磯宣誓入籍，終於圓了自己的美國夢。
但是，接下來他卻遇到了意想不到的麻煩。劉先生以美國公民身份申請中國簽證時，他被告知由於他並不是中國人事部認可的那些高層次人才，所以不能申請長期的工作簽證，隻能給他短期簽證，90天離境後需要再次簽證。劉先生感慨，沒想到入籍後會有這樣大的麻煩。
還 有的人因為稅務問題甚至想放棄美國國籍。郭先生7年前就取得了美國公民身份，但隨著這些年他在中國的生意越做越好，他開始感到每年的稅務不堪重負。他在中 國的生意不但要繳納中國本地的稅，他同時還要交納美國政府的個人海外收入所得稅，這對他來說每年至少要繳納10萬美金。他開始懷疑是否有必要每年用這麽多 的錢來“養”美國國籍，因為畢竟他每年的絕大部分時間都是在中國度過的。
據悉，美國是唯一一個要求在海外生活的公民為海外收入交納聯邦稅賦的發達國家。對於長期旅居國外的人來說，雙重課稅尤其讓人惱火，他們必須年複一年地向美國納稅，但卻享受不到什麽好處。
但 想退出並不容易。據郭先生說，根據美國參議院今年5月22日通過新法案，他必須繳納將近60萬美元的稅才能放棄公民身份。該法案規定如果美國公民要放棄美 國籍，須先繳清各項稅賦，把他們擁有的股票，房地產，藝術品和其他資產，全部按照市價課稅，一次結算清楚。新法適用於資產淨值至少200萬元，或過去五年 平均繳付的所得稅超過12.4萬元者。
做公民難 放棄美國國籍亦不易
放棄美國國籍絕非易事。據移民律師許俊良介紹，放棄國籍程序繁瑣，進來難出去亦難。
根 據移民與國籍法第349條規範了美國公民放棄國籍的七種情況，符合這七項的公民有意放棄美國籍，仍必須在“誌願且明確”的行為下，完成三項法律程序。這三 項程序為：“到美國大使館或領事館、在一位美國外交官或領務官麵前、簽署一份放棄美國籍的誓詞”。移民法條文同時明指，如果沒有完成這三項法律程序，這位 公民有關放棄國籍的宣示將不具有法律效力。
美國公民即使已經完成法定程序，宣示放棄美國國籍，但最終仍須由美國國務院審定是否同意，且如果國務院沒有核準一份“喪失國籍的證明文件”，這位公民之前進行的各項放棄國籍的法定程序，仍然沒有法律效力。(吳健)
附美國退出國籍稅原文：
Expatriation Tax
The expatriation tax provisions under Section 877 of the Internal Revenue Code (IRC) apply to US citizens who have renounced their citizenship and long-term residents (as defined in IRC 877(e)) who have ended their US resident status for federal tax purposes. In 2004, the expatriation rules changed. If you expatriated on or before June 3, 2004 one set of rules apply. In accordance with the significant changes made to IRC 877 by the American Jobs Creation Act (AJCA) of 2004, if you expatriated after June 3, 2004 another set of rules apply.
- Expatriation after June 3, 2004
- Expatriation On or Before June 3, 2004
- What to do if you haven't filed a Form 8854
- What to do if you haven't filed an Income Tax Return
- Significant Penalty Imposed for Not Filing Expatriation Form
Expatriation after June 3, 2004
The American Jobs Creation Act (AJCA) of 2004 amends Section 877 of the Internal Revenue Code (IRC), which provides for an alternative tax regime for certain, expatriated individuals. Amended IRC 877 eliminates the tax avoidance criteria for imposition of the expatriation tax on certain types of income for 10 years following expatriation, and creates objective criteria to impose the tax on individuals with an average income tax liability of $127,000 for tax year 2005 (or higher amount for later years) for the 5 prior years or a net worth of $2,000,000 on the date of expatriation. In addition, it requires individuals to certify to the IRS that they have satisfied all federal tax requirements for the 5 years prior to expatriation and requires annual information reporting for each taxable year during which an individual is subject to the rules of IRC 877. Further, expatriated individuals will be subject to U.S. tax on their worldwide income for any of the 10 years following expatriation in which they are present in the U.S. for more than 30 days, or 60 days in the case of individuals working in the U.S. for an unrelated employer. Finally, even if they do not meet the monetary thresholds for imposition of the IRC 877 expatriation tax, the new law provides that individuals will continue to be treated as U.S. citizens or long-term residents for U.S. tax purposes until they have notified the Secretary of the Department of State or of Homeland Security of expatriation or termination of residency. The implementation date of this provision is retroactive and applies to expatriations occurring after June 3, 2004. The expatriation is not effective until the notification and tax satisfaction certifications are filed with the IRS and the Department of State or of Homeland Security.
Form 8854, Initial and Annual Expatriation Information Statement (PDF), has been revised to permit individuals to meet the new notification and information reporting requirements imposed by AJCA. In particular, Form 8854 has been expanded so that it functions as both the initial and the annual expatriation information statements required by AJCA. Revised Form 8854 and its instructions (PDF) also address how individuals should certify (in accordance with the new law) that they have met their federal tax obligations for the five preceding taxable years and what constitutes notification to the Department of State or the Department of Homeland Security.
IRS Notice 2005-36 provides special rules for individuals who file the revised Form 8854 by June 15, 2005. Treasury and the IRS recognize that until the revised Form 8854 was released, individuals who lost U.S. citizenship or terminated long-term resident status after June 3, 2004 did not know how to meet the new notification and information reporting requirements imposed by AJCA. Accordingly, Notice 2005-36 provides that if an individual who loses U.S. citizenship or terminates long-term resident status after June 3, 2004 files the revised Form 8854 by June 15, 2005, the individual will be treated as having met his or her reporting obligations on the date on which the taxpayer provided the requisite notice to the Department of State or the Department of Homeland Security.
Expatriation On or Before June 3, 2004
The expatriation tax provisions (prior to the AJCA amendments) apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their US residency for tax purposes, if one of the principal purposes of the action is the avoidance of U.S. taxes. You are presumed to have tax avoidance as a principle purpose if:
- Your average annual net income tax for the last 5 tax years ending before the date of the action is more than $124,000, or
- Your net worth on the date of the action is $622,000 or more.
If you meet either of the tests shown above, you may be elegible to request a ruling from the IRS that you did not expatriate to avoid U.S. taxes. You must request this ruling within one year from the date of expatriation. For information that must be included in your ruling request, see Section IV of Notice 97-19. If you receive this ruling, the expatriation tax provisions do not apply.
The expatriation tax applies to the 10-year period following the date of the expatriation action. Individuals that renounced their US citizenship and long-term residents that terminated their US residency for tax purposes on or before June 3, 2004 must file an initial Form 8854, Initial and Annual Expatriation Information Statement. For more detailed information refer to Expatriation Tax in Publication 519, U.S. Tax Guide for Aliens.
CAUTION! Legislation which took effect in 2004 amended sections of the Internal Revenue Code which deal with the Expatriation Tax for individuals who renounced their US citizenship and long-term residents who have ended their US resident status for federal tax purposes after June 3, 2004. Refer to Expatriation after June 3, 2004 above.
- Form 8854, Initial and Annual Expatriation Information Statement (PDF)
- Instructions for Form 8854 (PDF)
- Notice 2005-36, Form 8854 and Expatriation Reporting Rules (PDF)
- Press Release IR-2005-49 (issued 4/22/05), IRS, Treasury Release Guidance on Expatriation Reporting Requirements
What to do if you haven't filed a Form 8854
Individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes on or before June 3, 2004 must file a Form 8854 to comply with the notification requirements under IRC 877. For more detailed information refer to Expatriation Tax in Publication 519, U.S. Tax Guide for Aliens..
Individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes after June 3, 2004 must file a Form 8854 to effect the expatriation tax provisions under IRC 877. Furthermore, pursuant to new IRC 7701(n), until such individuals both files a Form 8854 with the IRS and notifies either the Department of State or of Homeland Security of their expatriation or termination of long-term resident status for tax purposes, such individuals will continue to be treated as if they were still US citizens or residents for tax purposes.
For such individuals that expatriated after June 3, 2004 and have not filed an initial Form 8854 refer to IRS Notice 2005-36, Form 8854 and Expatriation Reporting Rules, for important transition information effective through June 15, 2005.
Also, for individuals that expatriated after June 3, 2004, IRC 6039G requires annual information reporting for each taxable year during which such an individual is subject to the rules of IRC 877. The annual Form 8854 is due on the date that the individual’s U.S. income tax return for the taxable year is due or would be due if such a return were required to be filed.
Form 8854, Initial and Annual Expatriation Information Statement, has been revised to permit individuals that expatriated after June 3, 2004 to meet the new notification and information reporting requirements under IRC 6039G.
For more detailed information on how, when and where to file Form 8854, refer to the Instructions for Form 8854.
What to do if you haven't filed an Income Tax Return
Among the various new requirements contained in IRC 877 (as outlined in the Expatriation after June 3, 2004 section above), individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes after June 3, 2004 are required to certify to the IRS that they have satisfied all federal tax requirements for the 5 years prior to expatriation. If all federal tax requirements have not been satisfied for the 5 years prior to expatriation, even if the individual does not meet the monetary thresholds in IRC 877, the individual will be subject to the IRC 877 expatriation tax provisions.
Individuals that have expatriated should file all tax returns that are due, regardless of whether or not full payment can be made with the return. Depending on an individual’s circumstances, a taxpayer filing late may qualify for a payment plan. All payment plans require continued compliance with all filing and payment responsibilities after the plan is approved.
For more detailed information on what to do if you have not filed your required federal income tax returns, refer to Haven't Filed an Income Tax Return? Here's What to Do.
Significant Penalty Imposed for Not Filing Expatriation Form
The Internal Revenue Service reminds practitioners that anyone who has expatriated or terminated his U.S. residency status must file Form 8854, Initial and Annual Expatriation Information Statement (PDF). Form 8854 must also be filed to comply with the annual information reporting requirements of Internal Revenue Code section 6039G, if the person is subject to tax under Section 877 of the Code. A $10,000 penalty may be imposed for failure to file Form 8854 when required.
IRS is sending notices to expatriates that have not complied with the Form 8854 requirements, including the imposition of the $10,000 penalty where appropriate.
The Instructions for Form 8854 (PDF) provide details about the filing requirements, related definitions and line-by-line instructions for completing the form. Failure to file or not including all the information required by the form or including incorrect information could lead to a penalty.
The Instructions for Form 8854 (PDF) provide details about the filing requirements, related definitions and line-by-line instructions for completing the form. Failure to file or not including all the information required by the form or including incorrect information could lead to a penalty.
For further information refer to Notice 2005-36, found in Internal Revenue Bulletin 2005-19 provides legal guidance about the changes to Form 8854 and the Expatriation Reporting Rules.
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