In this first comprehensive Tax Guide for Investments in the USA written in Chinese (simplified and traditional), Winona Zhao explains the federal income tax provisions in detail and with examples for all taxpayers including individuals, corporations, partnerships, Real Estate Investment Trusts, and S-corporations etc. Specific industry-related tax topics, such as those for oil & gas and real estate, and certain state and local taxes are also covered by a total of 280,000+ characters in fifteen chapters.
The Tax Guide has an index of special terms used in U.S. tax codes and regulations. Chinese translations of these special terms are provided consistently among chapters. All of the tax codes and regulations described in the book are referenced at the end of each chapter.
The Tax Guide provides knowledge as well as guidance for readers to better understand U.S. taxation. It helps investors, businesses, and individuals who are obligated to comply with U.S. tax laws put theory into practice.
本書是第一本用繁體中文詮釋美國稅法的工具書，由美國國會圖書館館藏。全書分為15章，28萬餘字，全面系統地闡述了美國聯邦稅法理論要點和稅務合規要求，涉及個人、公司、合夥制企業、房地產投資信託基金等納稅主體。書中涵蓋的知識點，相當於幾十份專業報告的內容。
針對特殊的專業詞彙，本書建立了嚴謹的翻譯和檢索，對所有引用的法條、申報表格和參考文獻都一一標注，方便讀者隨時隨地按需要查詢。
本書以專業性、實用性和適度性為特點，不僅有理論依據，還飽含實踐經驗；不僅具備一定高度和廣度的概括性，還注重適當的細節描述，幫助讀者知其然，更知其所以然。本書能幫助赴美投資人、創業者、中小企業業主、留美生活的各界人士、以及財稅專業的學生等等，瞭解與工作和生活都息息相關的美國稅收制度，遵守法規並制定適當的稅務規劃。
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