既然你拥有一家受控制的外国公司(CFC)，你是GILTI吗?

An overview of Global Intangible Low-Taxed Income (GILTI) 

Prior to the enactment of the 2017 Tax Cuts and Jobs Act (“TCJA)，美国通常对美国纳税人的全球收入征税. However, 美国对外国子公司积极业务收益的税收可以推迟到这些收益汇回美国. The Global Intangible Low-Taxed Income (“GILTI”) provision, added by TCJA, 大大扩大了当前美国征税的外国收入范围, 不管这些收益是否分配给股东. Effectively, the GILTI regime subjects US shareholders of a controlled foreign corporations (“CFC“)转为就该中心赚取的大部分入息课税，只要该等入息超过该中心有形资产的10%回报(”QBAI”), reduced for certain interest expense. A US shareholder for this purpose generally is a US person that directly, indirectly, 或在一年中的任何一天建设性地拥有至少10%的CFC投票权或价值, 以及在该中心作为该中心的纳税年度的最后一天直接或间接拥有任何数额的该中心股票的人.

每年的GILTI纳入通常通过确定CFC的应税收入/损失来计算，就好像CFC是美国人一样. The following is then subtracted:

• 与美国贸易或业务有效相关的CFC收入，
• 不属于F部分收入的收入(通常是被动收入，如.g. interest, royalties, rent and capital gains),
• 不属于F类收入的收入，因为它属于高税率收入的例外,
• Related party dividends, and
• Oil and gas extraction income.

The resulting amount is further reduced by:

• An amount calculated as 10% of tangible property used in the CFC’s business; and
• Certain interest expenses associated with tangible assets.

一家美国股东根据其所有的氟氯化碳计算出单一的GILTI纳入. GILTI纳入增加了美国股东在其CFC股票中的基础，并导致“先前纳税收益”(PTI)等于GILTI纳入. PTI在分配给美国股东时不需要缴纳美国税.

Corporate versus individual US shareholders

作为公司的美国股东被允许将其GILTI纳入(以及相关的海外纳税总额)减少50%, subject to a taxable income limitation. When a full deduction is allowed, 国内公司对其GILTI的有效税率为10%.5% (without taking into account foreign tax credits). The deduction percentage is reduced to 37.5% in 2026, which results in the effective tax rate of 13.125%. Additionally, C公司的美国股东可以申请间接外国税收抵免(上限为80%)，这是针对CFC收益支付的外国税收.  根据适用于美国个人股东的一般规则，GILTI的50%减免和间接外国税收抵免都不适用于美国个人股东.  

What is available to an individual US shareholder, however, is an Internal Revenue Code section 962 election. In general, 根据第962条进行选举的个人，就像个人是一家国内公司一样，要就个人的GILTI纳入缴纳美国税.e., 根据第962条进行选举，美国个人股东可以申请50%的扣除额和间接的外国税收抵免.

GILTI high tax exception

On July 20, 2020, 财政部和美国国税局最终确定了GILTI高税收例外规定(“Exception”).  例外允许CFC的美国股东从美国股东的美国应税收入中排除GILTI测试的收入. 它适用于CFC在外国司法管辖区就其收入征税的情况，其有效税率高于美国联邦所得税率的90%.e., 18.9%.

The application of the Exception is optional. To utilize the Exception, 相关CFC的美国控股股东每年进行一次选举, binding to all US shareholders, to use the Exception. To do so, 他们必须在其美国联邦所得税申报表中附上一份声明，并向CFC的所有非控股股东提供选举通知. When such an election is made, it applies to all CFCs in the group. If the election is made for GILTI, 它也适用于F部分收入(本文范围之外的反递延条款)。.

GILTI rules are complex and GILTI calculations can be tedious.  请联系您在USTAXFS的税务顾问，讨论这些规则如何适用于您的特定事实集或 contact us via our contact us page

Article written by Inna Ganz