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考點：Section 199A QBI deduction
Section 199A Qualified Business Income Deduction （I）
2017年的The Tax Cuts and Jobs Act/減稅就業(yè)法案頒布了Internal Revenue Code Section 199A，規(guī)定對符合條件的flow-through entities可扣除高達20%的商業(yè)收入。
The qualified business income QBI deduction適用于除了C corporation以外的所以納稅人，包括individuals/個人，trusts/信托, and estates/遺產(chǎn)。Section 199A QBI deduction是線下扣除，從AGI中扣除。
Qualified Business Income (QBI): Ordinary business income less ordinary business deductions earned from a sole proprietorship, S corporation, limited liability company, or partnership connected to business conducted within the U.S./個人獨資，S公司，有限責任公司，合伙企業(yè)的普通商業(yè)收入減去普通商業(yè)扣除。
不包括工資和合伙人提供服務收到的guaranteed payment, 也不包括股息、利息、長期和短期資本利得和損失。 QBI必須已調(diào)整過adjustment而得到的AGI，調(diào)整包括自雇稅，自雇退休計劃，及自雇健康保險。
Qualified Property: Any tangible, depreciable property that is held by the business at the end of the year and is used at any point during the year in the production of QBI./企業(yè)年底持有的有形，折舊資產(chǎn)并一直用于生產(chǎn)QBI。
Qualified Trade or Business (QTB): Any business other than a Specified Service Trade or Business (SSTB)./ 除特定服務貿(mào)易或業(yè)務（SSTB）以外的任何業(yè)務。
Specified Service Trade or Business (SSTB): An SSTB is a trade or business involving direct services in the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage, including investing and investment management, trading or dealing in securities, partnership interests or commodities, and any trade in which the principal asset is the reputation or skill of one or more of its employees or owners./ SSTB是指涉及健康、法律、會計、精算學、表演藝術(shù)、咨詢、體育、金融服務、經(jīng)紀等直接服務的商業(yè)，包括投資和投資管理、證券交易或交易，合伙權(quán)益或商品，以及以一名或多名員工或所有者的聲譽或技能為主要資產(chǎn)的商業(yè)。
QBI基本抵扣：20% × Qualified business income (QBI)
抵扣限制
QBI抵扣限制 01：兩者取大
1. 50 percent of W-2 wages for the business; or/工資的一半
2. 25 percent of W-2 wages for the business plus 2.5 percent of the unadjusted basis immediately after acquisition (UBIA) of all qualified property./工資的一半+UBIA×1.5%
QBI抵扣限制 02：兩者取小
1. Combined QBI deductions for all qualifying businesses; or/ 所有企業(yè)QBI的扣除額
2. 20% of the taxpayer's taxable income (before the QBI deduction) in excess of net capital gain./ 應納稅所得額（扣除QBI前）超過凈資本收益部分的20%。
根據(jù)納稅人的應納稅所得額的多少，計算Section 199A QBI Deduction的計算方法也不同。
了解更多知識點：
知識點：Segregation of Duty 內(nèi)控職責分離
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