這是一本關(guān)于在美經(jīng)營企業(yè)面對繁復的美國稅制時，如何正確理解和運作美國聯(lián)邦所得稅的專業(yè)書籍，它向讀者介紹了實踐中進入美國的形式和注意事項，在美國成立子公司的各種考慮、程序和手續(xù)；詳細解析了美國聯(lián)邦所得稅制度，包括所得稅計算、申報、抵免、公司成立和解散、股權(quán)退還以及各類重組等；探討了美國國際稅務(wù)框架、中美稅務(wù)協(xié)定、出入境交易以及跨境關(guān)聯(lián)交易等常見國際稅務(wù)的話題。 本書既可以給在美經(jīng)營企業(yè)提供稅務(wù)實操指引，也可以為所有對美國聯(lián)邦所得稅感興趣的專家、學者及中介機構(gòu)提供有價值的參考學習材料。 Brief Introduction This book is about doing business in the U.S. in the most tax efficient manner. Chinese corporations in the U.S. are often challenged by the convoluted U.S. tax laws. This book has detailed the U.S. federal corporate income tax primarily in three aspects： concerns and practices of doing businesses in the U.S.， analysis of the most commonly used U.S. domestic tax laws， and introduction of the U.S. international tax. This book provides sufficient executable tax knowledge to those who do businesses in the U.S. as well as who are interested in learning the U.S. federal income tax in action.
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