这是一本关于在美经营企业面对繁复的美国税制时，如何正确理解和运作美国联邦所得税的专业书籍，它向读者介绍了实践中进入美国的形式和注意事项，在美国成立子公司的各种考虑、程序和手续；详细解析了美国联邦所得税制度，包括所得税计算、申报、抵免、公司成立和解散、股权退还以及各类重组等；探讨了美国国际税务框架、中美税务协定、出入境交易以及跨境关联交易等常见国际税务的话题。 本书既可以给在美经营企业提供税务实操指引，也可以为所有对美国联邦所得税感兴趣的专家、学者及中介机构提供有价值的参考学习材料。 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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