Deloitte_United States of America Country Guide
《德勤——美国投资指南》
The investment climate ..................................1
投资环境
Business Regulations.......................................3
商业法规
Foreign investment.........................................7
外国投资
Choice of business entity ...............................8
商业实体的选择
Business taxation ...........................................11
企业税收
Taxable income and rates ...................................... 11
应税所得和税率
Taxable income defined .................................. 12
应税所得的定义
Deductions ..................................................... 13
费用扣除
Depreciation ................................................... 13
折旧
Losses ............................................................. 14
亏损
5.3 Capital gains taxation ........................................... 14
资本利得税
5.4 Withholding ......................................................... 14
预提所得税
Dividends ........................................................ 14
股息
Interest ........................................................... 14
利息
Royalties and fees ........................................... 15
特许权使用费和酬金
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