美国投资指南[中英双语版]
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1.2 Banking and financing .......................................... 1 银行和金融业
1.3 Foreign trade ........................................................ 2 外贸易
美利坚合众国
税务商业指南
为了便于各界人士对全球主要国家或地区 的税务和商务信息进行查阅和了解，德勤 各成员所／公司(Deloitte)的税务专业人员 与精于国家，行业和管理信息分析的经济 学人智库(Economist Intelligence Unit)共 同编撰了系列书籍《德勤国际税务及商务 指南》。该指南以经济学人智库和德勤的研 究为基础，定期更新，涵盖了投资环境， 税务体制，法规要求等信息，为境外工作 的管理人员也提供了广泛的信息。该指南 有印刷版本，也可以从网站上获得。该指 南同时配有快速阅读简本，主要介绍近 100个国家或地区的基本信息，如适用税率 等。
United States of America Country Guide
美国投资指南
U.S. Country Guide 美国投资指南
United States of America International Tax and Business Guide
Tax professionals of the member firms of Deloitte Touche Tohmatsu, in co-operation with the Economist Intelligence Unit, a leading provider of country, industry and management analysis, have created the Deloitte International Tax and Business Guides, an online and print series designed to provide insights on tax and business issues in various jurisdictions worldwide. Based on research by the Economist Intelligence Unit and Deloitte, and updated on a regular basis, the Guides contain information on investment conditions, tax regimes and regulatory requirements, along with information for executives working abroad. The Guides are supplemented by the Snaphot series, an at-a-glance summary of basic information, including tax rates, for nearly 100 jurisdictions.
6.4 Capital taxes ........................................................ 25 资产税.
7. Labor relations and workforce .......................26 劳工关系和劳动力
U.S. Country Guide 美国投资指南
Contents
目录
1. The investment climate ..................................1 投资环境
1.1 Economic structure ............................................... 1 经济结构
2. Business Regulations.......................................3 商业法规
2.1 Registration and licensing...................................... 3 注册和许可
2.2 Price controls ........................................................ 3 价格控制
2.5 Mergers and acquisitions ...................................... 5 合并与收购
3. Foreign investment.........................................7 外国投资
3.1 Foreign investment incentives and restrictions ....... 7 外国投资鼓励与限制
5.9 Tax compliance and administration ....................... 19 税收的申报和管理
6. Personal taxation ...........................................21 个人税
6.1 Residency ............................................................. 21 居民
5.2 Taxable income and rates ..................................... 11 应税所得和税率 Taxable income defined .................................. 12 应税所得的定义 Deductions ..................................................... 13 费用扣除 Depreciation ................................................... 13 折旧 Losses ............................................................ 14 亏损
5.5 Foreign income and tax treaties ............................ 15 国外所得和税收协定 Witholding tax rates under US tax treaties ...... 15 美国税收协定中规定的预扣税率
5.6 Transactions between related parties .................... 18 关联方交易 Transfer pricing ............................................... 18 转让定价 Controlled foreign companies ......................... 18 受控外国公 Thin capitalization .......................................... 18 资本弱化 Consolidated returns ...................................... 19 合并纳税
4.2 Establishing a branch ............................................ 9 设立分公司
4.3 Setting up a company........................................... 10 设立公司
5.7 Turnover and other indirect taxes and duties .................................................. 19 销售税及其它间接税
U.S. Country Guide 美国投资指南
5.8 Other taxes........................................................... 19 其它税收
5.3 Capital gains taxation ........................................... 14 资本利得税
5.4 Withholding ......................................................... 14 预提所得税 Dividends ....................................................... 14 股息 Interest .........Biblioteka Baidu................................................. 14 利息 Royalties and fees ........................................... 15 特许权使用费和酬金
3.2 Exchange controls ................................................ 7 外汇管理
4. Choice of business entity ...............................8 商业实体的选择
4.1 Principal forms of doing business .......................... 8 主要运营形式 Limited liability company ................................ 9 有限责任公司
6.2 Taxable income and rates ..................................... 21 应税所得和税率 Determination of taxable income .................... 24 应纳税所得额的计算
6.3 Special expatriate tax regime ................................ 25 外籍人士特别税收规定
2.3 Monopolies and restraint of trade ........................ 3 垄断和贸易限制
2.4 Intellectual property ............................................. 4 知识产权 Patents ........................................................... 4 专利 Copyrights ..................................................... 5 著作权 Trademarks ..................................................... 5 商标 Trade secrets .................................................. 5 商业秘密
5. Business taxation ...........................................11 企业税收
5.1 Overview............................................................... 11 概述
1.3 Foreign trade ........................................................ 2 外贸易
美利坚合众国
税务商业指南
为了便于各界人士对全球主要国家或地区 的税务和商务信息进行查阅和了解，德勤 各成员所／公司(Deloitte)的税务专业人员 与精于国家，行业和管理信息分析的经济 学人智库(Economist Intelligence Unit)共 同编撰了系列书籍《德勤国际税务及商务 指南》。该指南以经济学人智库和德勤的研 究为基础，定期更新，涵盖了投资环境， 税务体制，法规要求等信息，为境外工作 的管理人员也提供了广泛的信息。该指南 有印刷版本，也可以从网站上获得。该指 南同时配有快速阅读简本，主要介绍近 100个国家或地区的基本信息，如适用税率 等。
United States of America Country Guide
美国投资指南
U.S. Country Guide 美国投资指南
United States of America International Tax and Business Guide
Tax professionals of the member firms of Deloitte Touche Tohmatsu, in co-operation with the Economist Intelligence Unit, a leading provider of country, industry and management analysis, have created the Deloitte International Tax and Business Guides, an online and print series designed to provide insights on tax and business issues in various jurisdictions worldwide. Based on research by the Economist Intelligence Unit and Deloitte, and updated on a regular basis, the Guides contain information on investment conditions, tax regimes and regulatory requirements, along with information for executives working abroad. The Guides are supplemented by the Snaphot series, an at-a-glance summary of basic information, including tax rates, for nearly 100 jurisdictions.
6.4 Capital taxes ........................................................ 25 资产税.
7. Labor relations and workforce .......................26 劳工关系和劳动力
U.S. Country Guide 美国投资指南
Contents
目录
1. The investment climate ..................................1 投资环境
1.1 Economic structure ............................................... 1 经济结构
2. Business Regulations.......................................3 商业法规
2.1 Registration and licensing...................................... 3 注册和许可
2.2 Price controls ........................................................ 3 价格控制
2.5 Mergers and acquisitions ...................................... 5 合并与收购
3. Foreign investment.........................................7 外国投资
3.1 Foreign investment incentives and restrictions ....... 7 外国投资鼓励与限制
5.9 Tax compliance and administration ....................... 19 税收的申报和管理
6. Personal taxation ...........................................21 个人税
6.1 Residency ............................................................. 21 居民
5.2 Taxable income and rates ..................................... 11 应税所得和税率 Taxable income defined .................................. 12 应税所得的定义 Deductions ..................................................... 13 费用扣除 Depreciation ................................................... 13 折旧 Losses ............................................................ 14 亏损
5.5 Foreign income and tax treaties ............................ 15 国外所得和税收协定 Witholding tax rates under US tax treaties ...... 15 美国税收协定中规定的预扣税率
5.6 Transactions between related parties .................... 18 关联方交易 Transfer pricing ............................................... 18 转让定价 Controlled foreign companies ......................... 18 受控外国公 Thin capitalization .......................................... 18 资本弱化 Consolidated returns ...................................... 19 合并纳税
4.2 Establishing a branch ............................................ 9 设立分公司
4.3 Setting up a company........................................... 10 设立公司
5.7 Turnover and other indirect taxes and duties .................................................. 19 销售税及其它间接税
U.S. Country Guide 美国投资指南
5.8 Other taxes........................................................... 19 其它税收
5.3 Capital gains taxation ........................................... 14 资本利得税
5.4 Withholding ......................................................... 14 预提所得税 Dividends ....................................................... 14 股息 Interest .........Biblioteka Baidu................................................. 14 利息 Royalties and fees ........................................... 15 特许权使用费和酬金
3.2 Exchange controls ................................................ 7 外汇管理
4. Choice of business entity ...............................8 商业实体的选择
4.1 Principal forms of doing business .......................... 8 主要运营形式 Limited liability company ................................ 9 有限责任公司
6.2 Taxable income and rates ..................................... 21 应税所得和税率 Determination of taxable income .................... 24 应纳税所得额的计算
6.3 Special expatriate tax regime ................................ 25 外籍人士特别税收规定
2.3 Monopolies and restraint of trade ........................ 3 垄断和贸易限制
2.4 Intellectual property ............................................. 4 知识产权 Patents ........................................................... 4 专利 Copyrights ..................................................... 5 著作权 Trademarks ..................................................... 5 商标 Trade secrets .................................................. 5 商业秘密
5. Business taxation ...........................................11 企业税收
5.1 Overview............................................................... 11 概述