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。
