考點(diǎn)：Section 199A QBI deduction

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(gè)人獨(dú)資，S公司，有限責(zé)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(wù)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(jì)劃，及自雇健康保險(xiǎn)。

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(wù)貿(mào)易或業(yè)務(wù)（SSTB）以外的任何業(yè)務(wù)。

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(huì)計(jì)、精算學(xué)、表演藝術(shù)、咨詢、體育、金融服務(wù)、經(jīng)紀(jì)等直接服務(wù)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(yù)或技能為主要資產(chǎn)的商業(yè)。