Friday, November 30, 2012

Tax Issues For Foreign Investors 外国投资者面临的税收问题

Along with the surge of green-card oriented foreign investment into green-card, several taxes issues arise. It’s common question from foreign investors that what form of company should they adopt. To answer the question correctly, two factors, state formality and taxes, must be taken into consideration. 
随着绿卡的高潮, 外国人到美国开公司的越来越多了。 需要开什么样的公司于是便是最常见的问题。 在这个问题上,两个重要的因素要考虑在内, 一个是州政府手续问题, 一个是税收问题。 
From a corporate perspective, the LLC provides the same veil protection as a legal entity to its members but is subject to fewer formalities. Non-US members’ than a traditional corporate structure but has the same limited liability protection for its members. Units or interests that are issued to non-U.S. persons do not require any formal registration under exemptions to certain federal and state securities laws.
从公司的角度来讲, LLC为他们的拥有者的私有财产提供的保护是一样的。 但同时,LLC的拥有者的投资不需要象其他公司一样要向有关部门申报。 
From a U.S. income tax perspective, an LLC may be treated for tax purposes either as a disregarded entity or a partnership. The income, profit, deductions, and losses generated by the partnership generally flow through the LLC to the investor on a pretax basis as shown on a Schedule K-1. Unlike corporations that may be taxed twice, the LLC’s tax flow through members’ personal taxes, therefor is imposed once. 
从美国收入税的角度来讲,LLC在IRS的眼里不是一个纳税个体。 它的收入, 盈利,税收减免或损失都分配到个人处, 由个人直接上税。 不象Corporation, 一次收入有可能交两次税, LLC的收入只上一次。 
Domestic U.S. investors who are partners expect to pay taxes, based on their prevailing U.S. federal and state tax rates and income and cash distributions received from the LLC, as shown on each partner’s Schedule K-1. Foreign partners may not have these expectations. Indeed, how does a foreign partner who 1) is not physically located in the United States, 2) does not maintain an office in the United States? Under the Internal Revenue Code of 1986 and its accompanying regulations, if a foreign partner has business activities, offices, or employees within the United States, his or her distributive share of partnership income is deemed to be “effectively connected” with trade or business conducted within the United States.
美国人每年都要按一定的税率纳税。 那么外国人呢? 尤其是没有住在美国的外国人呢? IRS 1986的税率规定这样的外国人的税收按照国际贸易的方式交。