美国公司类型选择以及联邦税务法的相应对待——助力中国企业“走出去”

Choices of U.S. Entity Type and the Implications of Federal Income Tax——Assisting the Chinese Enterprises Going Abroad

在美国成立公司时,选择实体类型实在令人困惑。每一个特定类型的实体都受到相应的商业法则、公司和普通法以及联邦税务法的影响。美国联邦所得税无论对公司实体还是对其股东而言都显得繁复异常。为了帮助中国企业"走出去"赴美国投资,本文较为详细地分析了一些在美国常见的法律实体类型、选择考虑因素以及针对每种实体类型的联邦所得税处理方法。以期帮助中国企业在美国选择和建立最佳的公司实体类型,避免潜在的法律纠纷,顺利地开展业务。

When establishing a company in the United States,choosing the type of an entity is really confusing.Each specific type of entity is affected by the corresponding business rules,corporate and common law and federal tax laws.US federal income tax is complicated for both corporate entities and their shareholders.In order to help Chinese companies invest in the United States,the paper analyzes the common types of legal entities,the factors to consider,and the federal income tax treatment for each type of entity.It is hoped that the paper helps Chinese enterprises choose their best entity types in the United States and operate their businesses as smoothly as possible without any legal disputes.