下载APP
首页 > 美国注册会计师 > 复习指导 > 考点辅导

考点:Section 199A QBI deduction

来源: 中华会计网校 2021-03-22
普通
AICPA考点梳理

Section 199A Qualified Business Income Deduction (I)

2017年的The Tax Cuts and Jobs Act/减税就业法案颁布了Internal Revenue Code Section 199A,规定对符合条件的flow-through entities可扣除高达20%的商业收入。

The qualified business income QBI deduction适用于除了C corporation以外的所以纳税人,包括individuals/个人,trusts/信托, and estates/遗产。Section 199A QBI deduction是线下扣除,从AGI中扣除。

01

Qualified Business Income (QBI): Ordinary business income less ordinary business deductions earned from a sole proprietorship, S corporation, limited liability company, or partnership connected to business conducted within the U.S./个人独资,S公司,有限责任公司,合伙企业的普通商业收入减去普通商业扣除。

不包括工资和合伙人提供服务收到的guaranteed payment, 也不包括股息、利息、长期和短期资本利得和损失。 QBI必须已调整过adjustment而得到的AGI,调整包括自雇税,自雇退休计划,及自雇健康保险。

02

Qualified Property: Any tangible, depreciable property that is held by the business at the end of the year and is used at any point during the year in the production of QBI./企业年底持有的有形,折旧资产并一直用于生产QBI。

03

Qualified Trade or Business (QTB): Any business other than a Specified Service Trade or Business (SSTB)./ 除特定服务贸易或业务(SSTB)以外的任何业务。

04

Specified Service Trade or Business (SSTB): An SSTB is a trade or business involving direct services in the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage, including investing and investment management, trading or dealing in securities, partnership interests or commodities, and any trade in which the principal asset is the reputation or skill of one or more of its employees or owners./ SSTB是指涉及健康、法律、会计、精算学、表演艺术、咨询、体育、金融服务、经纪等直接服务的商业,包括投资和投资管理、证券交易或交易,合伙权益或商品,以及以一名或多名员工或所有者的声誉或技能为主要资产的商业。


QBI基本抵扣:20% × Qualified business income (QBI)

抵扣限制

QBI抵扣限制  01:两者取大

1. 50 percent of W-2 wages for the business; or/工资的一半

2. 25 percent of W-2 wages for the business plus 2.5 percent of the unadjusted basis immediately after acquisition (UBIA) of all qualified property./工资的一半+UBIA×1.5%

QBI抵扣限制  02:两者取小

1. Combined QBI deductions for all qualifying businesses; or/ 所有企业QBI的扣除额

2. 20% of the taxpayer's taxable income (before the QBI deduction) in excess of net capital gain./ 应纳税所得额(扣除QBI前)超过净资本收益部分的20%。

根据纳税人的应纳税所得额的多少,计算Section 199A QBI Deduction的计算方法也不同。

了解更多知识点:

知识点:Segregation of Duty 内控职责分离

AICPA考点:Self-Employment Tax/自雇税

知识点:F4M3可变利益实体VIE!

近期热搜
热点推荐:
精品课程

AICPA尊享无忧班

Get学霸同款课

12052人已学免费试听
AICPA免费试听
关注公众微信号

扫码找组织

公众号

wx_chinaacc

有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友