美国《1980年外国投资房地产税法案》(FIRPTA)是关于外国投资者销售美国不动产的联邦税法规定。
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每个地区的房产税也大有不同,同时还要考虑有关租金收入的税、资本利得税(《外国投资房地产税法案》(FIRPTA),甚至房地产是遗产税。
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But this is the first time Mr. Obama has included a Firpta change in a budget.
WSJ: Tax Plan May Provide Real-Estate Boost
Firpta taxes gains from foreign sales of assets including buildings, land, mines and timber, as well as stock in real-estate companies.
Firpta had led a number of investors to change their strategies to investing in real-estate debt in the U.S. rather than equity, said Ben Sanderson of Hermes Real Estate Investment Management Ltd.
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