2022年9月開始,不少外國美股投資人都陸續收到通知:從2023年1月1日起,美國國稅局和財政部將針對外國人投資 PTP(Public Traded Partnership,公開交易合伙企業)股票或ETF者,將預先課扣交易總金額10%的稅。被通知有稅務風險的ETF以杠桿型原材料或商品期貨型ETF為主,比如:DBC(德意志銀行商品指數基金)、USO(美國石油基金)、DBA(德意志銀行農產品指數基金)、GLL(Proshares 兩倍做空黃金基金)、EUO(Proshares兩倍做空歐元基金)、SOYB(大豆基金)、WEAT(小麥基金)、UVXY(恐慌指數1.5倍做多)等ETF。(點擊下載花旗銀行整理的PTP股票和ETF列表)
那么,什么是PTP股票?PTP ETF? 如何分辨PTP股票/ETF?
PTP全稱Public Traded Partnership,即上市合伙公司(公開交易合伙企業),是美國公司(股票)及ETF的一種種類(類型),就像我們常說的外商獨資、合伙公司、股份有限公司等,PTP比較類似合伙公司的概念。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
美國主要的共同基金是投資公司的型態,也就是一檔基金就是一家公司,有自己的財報。而 PTP 的合伙架構下,基金本身不需要繳稅,而是投資人拿到分配的收益之后,由投資人繳稅,因此不少基金就因為這種稅務優勢,而采取 PTP 型態。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
如何分辨PTP股票/ETF?文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
根據統計,通常PTP股票會出現在能源、原材料、房地產折3個行業,因為這類型公司的本意是幫這三個產業節稅。如果你持有的公司屬于這3類,公司名稱又是以L.P.(LP)結尾,或者股票/ETF名字里面包含Partners、Partnership就八九不離十了。比如:文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
如果買到了PTP股票、PTP ETF要如何處理?
2022年9月,美國國家稅務局 (IRS) 根據美國法規第1446條 (a) 項及第1446條 (f) 項發布最新法規,規范非美國投資人針對PTP (公開交易合伙事業)交易的預扣稅制度。最新法規要求美國扣繳義務人(美國存托銀行)要從交易總金額扣除10%稅款,對投資人來說影響巨大,新法規將于2023/1/1生效。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
舉個栗子:文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
1、Warren投資100萬買入某PTP股票,股價漲50%后賣掉,現行稅法只針對50萬的收益進行課稅;改制后將課征總交易金額的10%,也就是150萬*10%=15萬,Warren最終只會拿到135萬。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
2、Jim投資100萬買入某PTP股票,股價跌50%后賣掉,現行稅法不課稅;改制后將課征總交易金額的10%,也就是50萬*10%=5萬,Jim最終只會拿到45萬。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
如果你是 PTP股票或 ETF 的投資人,可能要決定是否在今年年底之前先賣出,以避免 10% 的稅務沖擊。不過這些 ETF 原本就是不建議長期持有的交易型 ETF,因此不管是止損還是止盈,都建議盡早賣出以避免高額稅務。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
需要注意的是,PTP課稅是按交割日,不是你賣出的日期,通常是賣出后2-5個工作日。所以,如果你想賣出PTP標的,最好是在12/27號之前賣掉比較好,以免不小心拖過交割日。文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
PTP股票/ETF參考名單(部分)
下載截止2022年11月1日花旗PTP股票/ETF列表(點擊下載)文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
序號 | 標的名稱 | 股票代碼 |
1 | Brookfield BUSINESS PARTNERS LP | BBU |
2 | BP MIDSTREAM PARTNERS LP | BPY |
3 | BROOKFIELD PROPERTY PART | BPYPP |
4 | BROOKFIELD PROPERTY PART 6.375% A2 | BPYPO |
5 | BROOKFIELD PROPERTY PART 5.75% A | BPYPN |
6 | BROOKFIELD PROP PFD LP | BPYPM |
7 | BROOKFIELD INFRASTRUCTURE PA | BIP |
8 | BIP 4 1/2 PERP | BIP A |
9 | BIP 5 1/2 PERP | BIP B |
10 | BROOKFIELD INFRASTRUCTUR | BIP-B |
11 | BROOKFIELD RENEWABLE PARTNER | BEP |
12 | BEPUCN 5 1/4 PERP | BEP A |
13 | LAZARD LTD CL A | LAZ |
14 | AMERICAN HOTEL INCOME PROPER | AHOTF |
15 | GRANITE REAL ESTATE INVESTME | GRP.UN |
16 | RESTAURANT BRANDS-EXCH UNITS | RSTRF |
17 | AP ALTERNATIVE ASSETS LP | APLVF |
18 | CONVERSUS CAPITAL | CVSUF |
19 | RTW VENTURE FUND LTD | RTWFF |
20 | AVNER OIL EXPLORATION - LP | AVOGF |
21 | VANTAGE DRILLING INTERNATION | VTDRF |
22 | CAPITAL PRODUCT PARTNERS LP | CPLP |
23 | DYNAGAS LNG PARTNERS LP | DLNG |
24 | GasLog Partners LP | GLOP |
25 | Hoegh LNG Partners LP | HMLP |
26 | KNOT Offshore Partners LP | KNOP |
27 | Navios Maritime Partners L.P. | NMM |
28 | UNITED HAMPSHIRE US REIT | UNHRF |
29 | PRIME US REIT | KBSUF |
30 | Alerian MLP ETF | AMLP |
31 | Alerian Energy Infrastructure ETF | ENFR |
32 | ALLIANCE RESOURCE PARTNERS | ARLP |
33 | ALLIANCEBERNSTEIN HOLDING LP | AB |
34 | America First Tax Exempt Investors, L.P. | ATAX |
35 | AMERICA FIRST MULTIFAMILY IN | ATAX |
36 | AMITY LPX FD I LP LTD | TDSPZ |
37 | ATLAS ENERGY GROUP LLC | ATLS |
38 | AZTEC LAND & CATTLE LTD | AZLCZ |
39 | BP MIDSTREAM PARTNERS LP | BPMP |
40 | BEAVER COAL LTD | BVERS |
41 | BELPOINTE PREP LLC | OZ |
42 | BITWISE 10 CRYPTO INDEX FUND | BITW |
43 | BLACK STONE MINERALS LP | BSM |
44 | BLUEKNIGHT ENERGY PARTNERS L | BKEP |
45 | BLUEKNIGHT ENERGY PARTNE 11% A | BKEPP |
46 | BREITBURN ENERGY PARTNER 8.25% A | BBPPQ |
47 | CSI COMPRESSCO LP | CCLP |
48 | CVR PARTNERS LP | UAN |
49 | CALUMET SPECIALTY PRODUCTS | CLMT |
50 | CEDAR FAIR LP | FUN |
51 | CENTRAL ENERGY PARTNERS LP | ENGY |
52 | CHENIERE ENERGY PARTNERS LP | CQP |
53 | CHESAPEAKE GRANITE WASH TRUS | CHKR |
54 | CHESTNUT STREET EXCHANGE | CHNTX |
55 | SISECAM RESOURCES LP | SIRE |
56 | COMPASS DIVERSIFIED HOLDINGS | CODI |
57 | COMPASS DIVERSIF HOLDING 7.25% A | CODI/PA |
58 | COMPASS DIVERSIF HOLDING 7.875% B | CODI/PB |
59 | COMPASS DIVERSIF HOLDING 7.875% C | CODI/PC |
60 | CONVXTY SHS DAILY 1.5X SP FU | SPKY |
61 | CONVXTY SHS 1X SPIKES FUTUR | SPKX |
62 | CONWEST PARTNERSHIP LP-UNITS | CWPS |
63 | CRESTWOOD EQUITY PARTNERS LP | CEQP |
64 | CRESTWOOD EQUITY PARTNER | CEQP-P |
65 | CROSSAMERICA PARTNERS LP | CAPL |
66 | DCP MIDSTREAM LP | DCP |
67 | DCP MIDSTREAM LP | DCP-B |
68 | DCP MIDSTREAM LP 7.95% C PFD | DCP/PC |
69 | DELEK LOGISTICS PARTNERS LP | DKL |
70 | DIVALL INSURED INC PPTYS 02 | DIVVZ |
71 | DORCHESTER MINERALS LP | DMLP |
72 | DYNAMIC SHORT SHORT | WEIX |
73 | ECA MARCELLUS TRUST I | ECTM |
74 | INFRACAP MLP ETF | AMZA |
75 | BREAKWAVE DRY BULK SHIPPING | BDRY |
76 | 1847 HOLDINGS LLC | EFSH |
77 | EMPIRE STATE REALTY OP LP-ES | ESBA |
78 | EMPIRE STATE REALTY OP-S60 | OGCP |
79 | Empire State Realty OP L.P | FISK |
80 | ENERGY TRANSFER LP | ET |
81 | ENERGY TRANSFER LP 7.375% C PFD | ET/PC |
82 | ENERGY TRANSFER LP | ET-D |
83 | ENERGY TRANSFER LP 7.6% E PFD | ET/PE |
84 | ENTERPRISE PRODS PARTNERS LP | EPD |
85 | Enviva Partners LP | EVA |
86 | ENVIVA INC | EVA |
87 | EVOLVE TRANSITION INFRASTRUC | SNMP |
88 | FFP PARTNERS??-LP-CL A | XXFPL |
89 | FERRELLGAS PARTNERS-LP | FGPR |
90 | FERRELLGAS PARTNERS LP-B | FGPRB |
91 | FORTRESS TRANSPORTATION-CL A | FTAI |
92 | FORTRESS TRANS & INFRAST 8.25% A | FTAIP |
93 | FTAI 8 PERP | FTAIO |
94 | FORTRESS TRANS & INFRAST 8.25% C PFD | FTAIN |
95 | GATEWAY GARAGE PARTNERS LLC | GWYGU |
96 | GENESIS ENERGY L.P. | GEL |
97 | GLOBAL PARTNERS LP | GLP |
98 | GLOBAL PARTNERS LP 9.75% A PFD | GLP/PA |
99 | GLOBAL PARTNERS LP 9.5% B PFD | GLP/PB |
100 | GLOBAL X MLP & ENERGY INFRAS ETF | MLPX |
101 | Global X MLP ETF | MLPA |
102 | GLOBAL INDEMNITY GROUP LLC-A | GBLI |
103 | GOULD INVESTORS LP | GDVTZ |
104 | GREAT PLAINS ETHANOL LLC-A | GPEOU |
105 | GREEN PLAINS PARTNERS LP | GPP |
106 | GYRODYNE LLC | GYRO |
107 | HAWAIIAN MACADAMIA NUT ORCHA | NNUTU |
108 | HESS MIDSTREAM LP - CLASS A | HESM |
109 | HOLLY ENERGY PARTNERS LP | HEP |
110 | ICAHN ENTERPRISES LP | IEP |
111 | INVESCO DB COMMODITY INDEX T | DBC |
112 | INVESCO DB G10 CURRENCY HARV | DBV |
113 | INVESCO DB AGRICULTURE FUND | DBA |
114 | INVESCO DB SILVER FUND | DBS |
115 | INVESCO DB ENERGY FUND | DBE |
116 | INVESCO DB OIL FUND | DBO |
117 | INVESCO DB PRECIOUS METALS F | DBP |
118 | INVESCO DB GOLD FUND | DGL |
119 | INVESCO DB BASE METALS FUND | DBB |
120 | INVESCO DB US DOLLAR INDEX B | UDN |
121 | INVESCO DB US DOLLAR INDEX B | UUP |
122 | ISHARES S&P GSCI COMMODITY I | GSG |
123 | JPMorgan Alerian MLP Index ETN | AMJ |
124 | LANDMARK INFRASTRUCTURE PARTNERS LP | LMRKP |
125 | LANDMARK INFRASTRUCTURE PARTNERS LP | LMRKO |
126 | LINK ENERGY LLC | LNKE |
127 | MPLX LP | MPLX |
128 | MPLX LP 6.5% A PFD | MPLXP |
129 | MACQUARIE INFRASTRUCTURE HOL | MIC |
130 | MAGELLAN MIDSTREAM PARTNERS LP | MMP |
131 | Martin Midstream Partners LP | MMLP |
132 | METAURUS US EQUITY CUMULATIV | IDIV |
133 | MYRA PARK INVESTORS LP | MYRA |
134 | NGL ENERGY PARTNERS LP | NGL |
135 | NGL ENERGY PARTNERS LP | NGL-B |
136 | NGL ENERGY PARTNERS LP 9.625% C | NGL/PC |
137 | NATURAL RESOURCE PARTNERS LP | NRP |
138 | NEW ENGLAND REALTY ASSOC-LP | NEN |
139 | NEW SOURCE ENERGY PARTNERS L | NSLPQ |
140 | NUSTAR ENERGY LP | NS |
141 | NSUS 8.5 PER | NS_PA |
142 | NUSTAR ENERGY LP 9.12643% B PFD | NS/PB |
143 | NSUS 9 PERP | NS_PC |
144 | OAKTREE CAPITAL GRP LLC 6.625% A PFD | OAK/PA |
145 | OAKTREE CAPITAL GRP LLC | OAK-B |
146 | OASIS MIDSTREAM PARTNERS LP | OMP |
147 | PBF LOGISTIC | PBFX |
148 | PLM EQUIPMENT GROWTH FD III | GFWQZ |
149 | PHILLIPS 66 PARTNERS LP | PSXP |
150 | PLAINS ALL AMER PIPELINE LP | PAA |
151 | PROSHARES SH | SVXY |
152 | PROSHARES ULTRA YEN | YCL |
153 | ProShares VIX Mid-Term Futures | VIXM |
154 | PROSHARES ULTRA SILVER | AGQ |
155 | PROSHARES ULTRASHORT DJ UBS NATURAL GAS | KOLD |
156 | PROSHARES ULTRASHORT GOLD | GLL |
157 | ProShares UltraShort Australia | CROC |
158 | PROSHARES ULTRASHORT YEN | YCS |
159 | UGL | UGL |
160 | PROSHARES SHORT EURO ETF | EUFX |
161 | PROSHARES ULTRA EURO | ULE |
162 | PROSHARES ULTRASHORT EURO | EUO |
163 | PROSHARES???UltraShort Bloomberg Crude Oil | SCO |
164 | PROSHARES ULTRASHORT BLOOMBE | KOLD |
165 | PROSHARES UL | UVXY |
166 | PROSHARES ULTRASHORT SILVER | ZSL |
167 | PROSHARES VIX SHORT-TERM FUT | VIXY |
168 | PROSHARES ULTRA BLOOMBERG NA | BOIL |
169 | PROSHARES Ultra Bloomberg Crude Oil | UCO |
170 | SANDRIDGE MISSISSIPPIAN TRUS | SDTTU |
171 | SHELL MIDSTR | SHLX |
172 | SPRAGUE RESOURCES LP | SRLP |
173 | STEEL PARTNERS HOLDINGS LP | SPLP |
174 | STEEL PARTNERS HLDS LP | SPLP-A |
175 | Stonemor Partners L P | STON |
176 | SUBURBAN PROPANE PARTNERS LP | SPH |
177 | SUMMIT MIDST | SMLP |
178 | SUNOCO LP | SUN |
179 | TEUCRIUM CORN FUND | CORN |
180 | TEUCRIUM SUGAR FUND | CANE |
181 | TEUCRIUM COMMODITY TRUST WHEAT FUND | WEAT |
182 | TEUCRIUM SOYBEAN FUND | SOYB |
183 | TEUCRIUM AGRICULTURAL FUND | TAGS |
184 | HASHDEX BITCOIN FUTURES ETF | DEFI |
185 | USA COMPRESSION PARTNERS LP | USAC |
186 | USCF Midstream Energy Income ETF | UMI |
187 | USD PARTNERS LP | USDP |
188 | UNITED STATE Brent Oil | BNO |
189 | UNITED STATES COMMODITY INDE | USCI |
190 | UNITED STATES COPPER INDEX | CPER |
191 | UNITED STATES GAS FUND LP | UGA |
192 | US NATURAL GAS FUND LP | UNG |
193 | UNITED STATES OIL FUND LP | USO |
194 | UNITED STATES 12 MONTH OIL | USL |
195 | UNITED STATES 12 MONTH NATUR | UNL |
196 | VPR BRANDS LP | VPRB |
197 | -1X SHORT VIX FUTURES ETF | SVIX |
198 | 2X LONG VIX FUTURES ETF | UVIX |
199 | WESTERN MIDSTREAM PARTNERS L | WES |
200 | Westlake Chemical Partners LP | WLKP |
201 | BROOKFIELD RENEWABLE PARTNERS LP 5.25% | BEP_PA |
美國國稅局原文:Partnership Withholding文章源自美股之家 | 美股百科 | 美港股開戶投資-http://www.highdesertopportunity.com/ptp2023.html
盈透證券(IBKR)提供低成本交易港股、美股(200股/1美元,無平臺費)。全市場最低的融資交易成本。借出股票賺取額外收益。