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毕马威:2025《大而美法案》对房地产行业的影响研究报告(英文版)(53页).pdf

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1、One,Big,Beautiful Bill and the Real Estate IndustryJuly 10,20252 2025 KPMG LLP,a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights r

2、eserved.USCS032044-1ANoticeThe following information is not intended to be“written advice concerning one or more Federal tax matters”subject to the requirements of section 10.37(a)(2)of Treasury Department Circular 230.You(and your employees,representatives,or agents)may disclose to any and all pers

3、ons,without limitation,the tax treatment or tax structure,or both,of any transaction described in the associated materials we provide to you,including,but not limited to,any tax opinions,memoranda,or other tax analyses contained in those materials.The information contained herein is of a general nat

4、ure and based on authorities that are subject to change.Applicability of the information to specific situations should be determined through consultation with your tax adviser.The One,Big,Beautiful Bill Act4 2025 KPMG LLP,a Delaware limited liability partnership and a member firm of the KPMG global

5、organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.USCS032044-1AThe One,Big,Beautiful Bill Act While the OBBBA includes a number of important provisions,it is important to recognize the provisions tha

6、t were not included in the OBBBA.Examples of excluded provisions that have been of concern to the real estate industry include:-No specific change to the taxation of carried interests.-Preservation of like-kind exchanges for real estate assets.-No change to tax rates on capital gain.-No limitation o

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根据报告的内容,本文主要概括了《One, Big, Beautiful Bill Act》法案对房地产行业的主要影响,包括以下关键点: 1. 个人所得税率表和税级门槛指数化调整被永久延长。 2. 最低税额的免税额和门槛被永久提高,但门槛将恢复到2018年的水平。 3. 项目扣除额限制被永久实施,但房屋贷款利息扣除额上限提高到75万美元。 4. 州和地方税扣除额限制提高到4万美元,并逐步提高到2030年的1万美元。 5. 199A节规定的20%业务收入扣除被永久化。 6. 100%额外折旧扣除被永久化。 7. 房地产开发企业可以使用完工合同法。 8. 机会区投资优惠政策被永久化。 9. 低收入住房税收抵免政策被永久化。 10. 新市场税收抵免政策被永久化。 11. REIT对可税子公司持股比例上限提高到25%。 12. 对某些大学净投资收入征收1.4%至8%的税。 13. 基础侵蚀税税率提高到10.5%。 14. 库存利息免税和受控外国公司认定被恢复。 15. 清洁电力生产税收抵免逐步取消。 16. 对受控集团内高管薪酬超过100万美元的部分不予抵扣。 17. 162(m)节增加实体合并规则。
OBBBA法案对房地产有何影响? OBBBA法案对个人和企业税有何影响? OBBBA法案对清洁能源税收抵免有何影响?
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