美国是属人而非属地原则

Capital gains tax is a financial levy imposed by the government on the profit realized from the sale or disposition of certain assets. These assets can encompass various items, including real estate, stocks, bonds,　mutual funds, and other investments. Essentially, it is a tax on the appreciation in value of these assets over time.

Unlike regular income tax, which is based on your total earnings, capital gains tax specifically targets the profits generated from the sale of these investments. This distinction is critical for US expats to understand because the way the IRS calculates and applies this tax differs from other forms of income.