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5月22日,美国众议院通过了"大而美法案"("One, Big, Beautiful Bill",以下简称 "OBBB")。该法案包括拟议的税法修改(以下简称"提案")。之后参议院预计将在6月对立法进行表决,目标是在7月4日国会休会前将最终提案送交总统签署。
这些条款目前定于今年年底发生变化。提案包含几项针对个人和企业的新税收条款,如针对合格房产的加速折旧,以及提高个人州和地方税收扣除上限,修改能源税收抵等增税措施。
为帮助企业和个人及时了解政策动向,上海美商会特邀普华永道美国税务专家,于7月2日15:30-17:00举办专题研讨会,深度解析"大而美法案"税收提案对美籍个人及美国公司的潜在影响。讨论的内容包括:
· 解读特朗普政府"大而美法案"税收提案
· 美国个人所得税申报要点及信息汇总
· 美国个税申报稽查动态及过往年份合规补救方案
· 《美国优先投资政策》备忘录中对于拟废除中美两国税收协定的相关解读
On May 22, the U.S. House of Representatives passed the One, Big, Beautiful Bill (OBBB), which proposes substantial amendments to federal tax laws. The bill now heads to the Senate for a vote in June, with the goal of delivering the final version to the President before the Congressional recess on July 4.
To help stakeholders understand the implications of these changes, AmCham Shanghai will host an in-person session on Wednesday, July 2, from 3:30 PM to 5:00 PM in the AmCham Shanghai Conference Room, featuring U.S. tax experts from PwC. The session will provide a comprehensive analysis of the OBBB and its implications for U.S. individuals and corporations.
Key Discussion Topics:
· Detailed breakdown of the OBBB tax proposals
· Key updates on U.S. individual income tax filing requirements
· Recent IRS audit trends and compliance strategies for prior years
· Implications of American First Investment Policy, including the potential termination of the U.S.-China tax treaty