b*e
2 楼
收据找不到了,不知道税表上是否要附带收据?谢谢。
J*e
3 楼
哪里可以找到 过去几年, EB2C, 批准的数据?
2010 年批了多少?
2010 年批了多少?
T*Y
4 楼
咋回事咧~~`
n*g
5 楼
看了instruction 还是不能总结全面,有种情况还是很confuse。以下是我理解做的总
结,请教对不对:
5472-1.Foreign company, Not related party, has transaction with,use 5472
5472-2.Foreign company, related party, own stock >25%, no matter has
transaction with, use 5472
5471-1.Foreign company, related party only, own stock >10%, no matter has
transaction with, use 5471,只是后面的schedule J,M,O之类分情况填写。
看见5472instruction 里说的意思似乎是control(stock >50%)优先用5471。但是如下
情况我就confuse了,
a.own stock >10%, 有transaction, 用5471还是5472?
b.own stock >25%, 不论有没有transaction,用5471还是5472?
结,请教对不对:
5472-1.Foreign company, Not related party, has transaction with,use 5472
5472-2.Foreign company, related party, own stock >25%, no matter has
transaction with, use 5472
5471-1.Foreign company, related party only, own stock >10%, no matter has
transaction with, use 5471,只是后面的schedule J,M,O之类分情况填写。
看见5472instruction 里说的意思似乎是control(stock >50%)优先用5471。但是如下
情况我就confuse了,
a.own stock >10%, 有transaction, 用5471还是5472?
b.own stock >25%, 不论有没有transaction,用5471还是5472?
J*e
7 楼
自己顶!
B*e
9 楼
5471和5472最大的差别是 5471是reporting U.S. owned foreign corporations,而
5472是reporting foreign owned U.S. corporation.
你搞清谁是owner后,只要看一个instruction就够了。
Generally if US person owns <=50% CFC, US person 不control CFC,自愿 file
Form5471 如果没有ownership change. 你所说的>10% ownership是指US ownership
change. 比如US person只own 11%,是第一年,你要file 5471, Sch.O,以后几年没有
ownership变化,不许要file 5471,但有一些很特初的列外。最后一年dispose CFC时也
要file 5471+Sch. O.
还有ownership不光是direct,还有indirect,你要用Sec.318 attribution test.
5472是reporting foreign owned U.S. corporation.
你搞清谁是owner后,只要看一个instruction就够了。
Generally if US person owns <=50% CFC, US person 不control CFC,自愿 file
Form5471 如果没有ownership change. 你所说的>10% ownership是指US ownership
change. 比如US person只own 11%,是第一年,你要file 5471, Sch.O,以后几年没有
ownership变化,不许要file 5471,但有一些很特初的列外。最后一年dispose CFC时也
要file 5471+Sch. O.
还有ownership不光是direct,还有indirect,你要用Sec.318 attribution test.
T*Y
10 楼
这都被你知道了~~
T*Y
12 楼
长时间抓着鼠标移来移去~手腕疼~
所以现在买了个轨迹球在用~手腕不疼了~
Magic Mouse那样子我看看就感觉手腕要疼了~·
所以现在买了个轨迹球在用~手腕不疼了~
Magic Mouse那样子我看看就感觉手腕要疼了~·
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