卧槽,还真是有这条NRA汇款也收税的设定。
Sec. 112105. Excise tax on remittance transfers.
Current Law: Not applicable.
Provision: This provision imposes a five percent excise tax on remittance transfers which will be
paid for by the sender with respect to such transfers. The provision requires that the tax be
collected by the remittance transfer providers and the remittance transfer providers are
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responsible for remitting such tax quarterly to the Secretary of the Treasury. The provision also
makes it clear that remittance transfer providers have secondary liability for any tax that is not
paid at the time that the transfer is made. The provision also creates an exception for
remittance transfers that are sent by verified U.S. citizens or U.S. nationals by way of qualified
remittance transfer providers. “Qualified remittance transfer providers” are defined as
remittance transfer providers that enter into a written agreement with the Secretary of the
Treasury to verify the remittance transfer senders as U.S. citizens or U.S. nationals. The provision
also provides a refundable tax credit for any excise taxes required to be paid by taxpayers with
valid Social Security numbers. Lastly, the provision also has an anti-conduit rule. |