同时也免征双重税收,这种税收困住了(法人)公司部门:法人公司必须要缴纳企业税,而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
美国法人(公司)在全世界的所得都必须课税。如果公司的股东是外国人,他们只被课征在美国的所得税。
US legal person (corporation) is taxable based on worldwide income. If the SHAREHOLDERS are foreign persons, they are only taxable based on US income.
美国法人(公司)在全世界的所得都必须课税。如果公司的股东是外国人,他们只被课征在美国的所得税。
US legal person (corporation) is taxable based on worldwide income. If the SHAREHOLDERS are foreign persons, they are only taxable based on US income.
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