搜索
UnitedStatesofAmericaCountryGuide美国投资指南U.S.CountryGuide美国投资指南TaxprofessionalsofthememberfirmsofDeloitteToucheTohmatsu,inco-operationwiththeEcono-mistIntelligenceUnit,aleadingproviderofcountry,industryandmanagementanalysis,havecreatedtheDeloitteInternationalTaxandBusinessGuides,anonlineandprintseriesdesignedtoprovideinsightsontaxandbusinessissuesinvariousjurisdictionsworldwide.BasedonresearchbytheEconomistIntelligenceUnitandDeloitte,andupdatedonaregularbasis,theGuidescontaininformationoninvestmentconditions,taxregimesandregulatoryrequirements,alongwithinformationforexecutivesworkingabroad.TheGuidesaresupplementedbytheSnaphotseries,anat-a-glancesummaryofbasicinformation,includingtaxrates,fornearly100juris-dictions.UnitedStatesofAmericaInternationalTaxandBusinessGuide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(EconomistIntelligenceUnit)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。美利坚合众国税务商业指南U.S.CountryGuide美国投资指南1.Theinvestmentclimate.................................1投资环境1.1Economicstructure..............................................1经济结构1.2Bankingandfinancing.........................................1银行和金融业1.3Foreigntrade.......................................................2外贸易2.BusinessRegulations......................................3商业法规2.1Registrationandlicensing.....................................3注册和许可2.2Pricecontrols.......................................................3价格控制2.3Monopoliesandrestraintoftrade........................3垄断和贸易限制2.4Intellectualproperty.............................................4知识产权Patents..........................................................4专利Copyrights.....................................................5著作权Trademarks....................................................5商标Tradesecrets..................................................5商业秘密2.5Mergersandacquisitions.....................................5合并与收购3.Foreigninvestment........................................7外国投资3.1Foreigninvestmentincentivesandrestrictions......7外国投资鼓励与限制3.2Exchangecontrols................................................7外汇管理4.Choiceofbusinessentity..............................8商业实体的选择4.1Principalformsofdoingbusiness.........................8主要运营形式Limitedliabilitycompany................................9有限责任公司4.2Establishingabranch...........................................9设立分公司4.3Settingupacompany...........................................10设立公司5.Businesstaxation..........................................11企业税收5.1Overview..............................................................11概述5.2Taxableincomeandrates.....................................11应税所得和税率Taxableincomedefined.................................12应税所得的定义Deductions....................................................13费用扣除Depreciation..................................................13折旧Losses............................................................14亏损5.3Capitalgainstaxation..........................................14资本利得税5.4Withholding........................................................14预提所得税Dividends.......................................................14股息Interest..........................................................14利息Royaltiesandfees..........................................15特许权使用费和酬金5.5Foreignincomeandtaxtreaties...........................15国外所得和税收协定WitholdingtaxratesunderUStaxtreaties.....15美国税收协定中规定的预扣税率5.6Transactionsbetweenrelatedparties....................18关联方交易Transferpricing..............................................18转让定价Controlledforeigncompanies........................18受控外国公Thincapitalization..........................................18资本弱化Consolidatedreturns.....................................19合并纳税5.7Turnoverandotherindirecttaxesandduties..................................................19销售税及其它间接税Contents目录U.S.CountryGuide美国投资指南5.8Othertaxes...........................................................19其它税收5.9Taxcomplianceandadministration......................19税收的申报和管理6.Personaltaxation..........................................21个人税6.1Residency............................................................21居民6.2Taxableincomeandrates.....................................21应税所得和税率Determinationoftaxableincome...................24应纳税所得额的计算6.3Specialexpatriatetaxregime...............................25外籍人士特别税收规定6.4Capitaltaxes........................................................25资产税.7.Laborrelationsandworkforce.......................26劳工关系和劳动力7.1Visaandentryrequirements.................................26签证和入境条件7.2Theemploymentmarket......................................26就业市场7.3Employees’rightsandremuneration....................26雇员权利和薪酬Workinghours...............................................27工时7.4Wagesandbenefits.............................................27工资和福利Pensions........................................................27养老金Socialinsurance....