论文部分内容阅读
北京市国税局美国税制信息研究中心(以下简称美国税制中心)自成立以来,始终认真分析研究美国税制,从组建专业团队,到购置美国税收法典、编写《中国居民(个人)赴美投资指南》,力图从多角度、多维度做好“走出去”企业赴美投资税制服务工作。一直以来,美国都是全球最大的投资目的国之一。随着中国经济的快速发展,包括企业和个人在内的中国投资者对美国的投资不断扩大。如何降低和避免税收风险成为投资者面临的一个重要问题。
Since its founding, the IRS Tax Information Research Center of the United States has always carefully analyzed and studied the U.S. tax system. From establishing professional teams to purchasing the tax code of the United States, it has compiled a guide to investing in China by individuals (individuals) , Trying to do a good job in multi-dimensional and multi-dimensional “going out” enterprises to invest in the taxation system in the United States. The United States has long been one of the largest investment destination countries in the world. As China’s economy develops rapidly, Chinese investors, including enterprises and individuals, have continuously expanded their investment in the United States. How to reduce and avoid tax risk has become an important issue for investors.