文档介绍：United States of America
Country Guide
美国投资指南
. Country Guide
美国投资指南
United States of America 美利坚合众国
International Tax and
Business Guide 税务商业指南
Tax professionals of the member firms of Deloitte 为了便于各界人士对全球主要国家或地区
Touche Tohmatsu, in co-operation with the Econo- 的税务和商务信息进行查阅和了解，德勤
mist Intelligence Unit, a leading provider of country, 各成员所／公司(Deloitte)的税务专业人员
industry and management analysis, have created the 与精于国家，行业和管理信息分析的经济
Deloitte International Tax and Business Guides, an 学人智库(Economist Intelligence Unit)共
online and print series designed to provide insights 同编撰了系列书籍《德勤国际税务及商务
on tax and business issues in various jurisdictions 指南》。该指南以经济学人智库和德勤的研
worldwide. Based on research by the Economist 究为基础，定期更新，涵盖了投资环境，
税务体制，法规要求等信息，为境外工作
Intelligence Unit and Deloitte, and updated on a
的管理人员也提供了广泛的信息。该指南
regular basis, the Guides contain information on
有印刷版本，也可以从网站上获得。该指
investment conditions, tax regimes and regulatory
南同时配有快速阅读简本，主要介绍近
requirements, along with information for executives
100个国家或地区的基本信息，如适用税率
working abroad. The Guides are supplemented by
等。
the Snaphot series, an at-a-glance summary of basic
information, including tax rates, for nearly 100 juris-
dictions.
. Country Guide
美国投资指南
Contents
目录
1. The investment climate ..................................1 Establishing a branch ............................................ 9
投资环境 设立分公司