专业房地產投資策略（2025）
在2025年，房地產仍然是構築財富的有效策略。然而，由於利率上漲和房源短缺，這一過程變得更加複雜。（引言：Real estate investing in 2025 remains a robust strategy for building wealth. However, the process has become more complex due to elevated interest rates and limited inventory.)
法案概述
- One Big Beautiful Bill (OBBB) 統稱為《美滿大法案》於2025年7月4日簽署。此法案對美國稅法進行了重大改革，擴展了2017年的減稅及就業法案（TCJA）中的條款。（The One Big Beautiful Bill (OBBB) signed into law on July 4, 2025, has introduced significant overhauls to the U.S. tax system by extending provisions from the 2017 Tax Cuts and Jobs Act (TCJA).）
從事房地產投資的最佳步驟
確定資產類別
- 選擇符合客戶經驗和資源的資產類別，有助於進行更詳細的調查。（Advisers should assist clients in optimizing withdrawals from tax-deferred accounts such as IRAs and 401(k)s to minimize taxable income.）
- 常見選擇包括 residenial rentals 和 commercial properties。
最大化退休金账户的优势
- 適時從退休延期帳戶中提取資金，以減少應稅收入。（Advisers should assist clients in optimizing withdrawals from tax-deferred accounts such as IRAs and 401(k)s to minimize taxable income.）
兼顧其他稅收減免措施
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- 65歲及以上的個體 每年可扣除額外的 $6,000（夫妻可扣除 $12,000）。相關人員應鼓勵符合資格的客戶充分利用此福利。（For individuals aged 65 and above, an additional $6,000 ($12,000 for couples) can be deducted annually. Advisers should promote the use of this benefit among eligible clients.）
应对即将生效的联邦所得税豁免
- 自2026年起，個人可 Shield up to $15 million 而夫妻則可 Shield up to $30 million 免於聯邦贈與稅，減少高資產客戶的稅負。（Effective in 2026, individuals can shield up to $15 million and married couples $30 million from federal estate taxes, reducing tax liabilities for high-net-worth clients. Advisers should encourage strategic gifting.）
稱為保持靈活性
- 客戶的計劃應保持靈活，以適應未來稅法變更。（Clients’ plans should remain flexible as future tax legislation changes occur.）
審慎合作與專業規劃
- 与 CPA（注册公共会计师）及遺產律師密切合作是進行全方位稅務規劃和解決客戶具體財務目標的關鍵。（Collaboration with CPAs and estate attorneys is crucial for comprehensive tax planning and addressing client-specific financial goals.）
- 藉由定期監控潛在立法變化，協助客戶適應新的策略。（Staying informed on potential legislative developments will help clients adapt their strategies accordingly.）
结语
房地產投資作為建構財富的有效方式，在未來幾年內仍將是關鍵的金融工具。通過明智的稅務規劃和專業指導，每位投資者都可以根據自身情況制定最佳策略。（Conclusion: Real estate investing as a means to build wealth remains crucial in the coming years. With intelligent tax planning and professional guidance, every investor can tailor strategies that suit their individual circumstances.）
提示：本文章旨在提供一般性財務和法律信息，並非個案建議。具体咨询请与专业财务顾问或税务律师联系以获取个性化建议。