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Anna-Maria Zimmermann

 

Catalog
3 months ago
Alles brennt ist das vierte Studioalbum des deutschen Singer-Songwriters Johannes Oerding. Es wurde von Columbia Records am 30. Januar 2015 im deutschsprachigen Raum veröffentlicht.

 

1、美国大多数州对农产品(如蔬菜,水果,蛋类,牛奶,谷物)免税。 2、处方药只有伊利诺伊州征税。 3、对于非处方药(营养保健品,如维他命)除5个免税的州外,还有纽约,俄勒冈,得克萨斯,弗吉尼亚(Virginia),宾夕法尼亚(Pennsylvania)等州免税。 4、对于服装类商品,明尼苏达,新泽西,宾夕法尼亚等州是免税的;

一、美国的免税州

 全美共有五个州面消费税,分别是Oregon(俄勒冈州),Alaska(阿拉斯加州),Delaware(特拉华州),Montana(蒙大拿州)和New Hampshire(新罕布什尔州)。另外,New Jersey(新泽西)部分免税。

如果游客们想要买大件物品,又正好要到这几个州旅游,可以考虑在这些州购物,可谓是感恩节首选。

但需要注意的是,虽然这5个州的州政府不对任何商品征税,州内的地方政府(市政府)却会征收购物消费税。比如阿拉斯加的地方税超高可达7%,新罕布什尔的地方税超高3%。

另外,以下几点需要特别提醒:

1、美国大多数州对农产品(如蔬菜,水果,蛋类,牛奶,谷物)免税。

2、处方药只有伊利诺伊州征税。

3、对于非处方药(营养保健品,如维他命)除5个免税的州外,还有纽约,俄勒冈,得克萨斯,弗吉尼亚(Virginia),宾夕法尼亚(Pennsylvania)等州免税。

4、对于服装类商品,明尼苏达,新泽西,宾夕法尼亚等州是免税的;马萨诸塞州(Massachusetts)对$175以下、纽约对$110以下、佛蒙特州(Vermon)对$100以下的服装免税。

二、美国各州消费税率一览表

在非免税州中,加州的州消费税税率超高,达到7.5%(+上local为8.48%)。另外5州的州消费税税率达到7%,分别是Indiana(印第安纳)、Mississippi(密西西比)、New Jersey(新泽西)、Rhode Island(罗德岛)和Tennessee(田纳西)。

除了州税,地方政府还征收称为Local Sales Tax的地方消费税。以德克萨斯州为例,德州的州消费税率为6.25%。

但是地方可以收取超高达2%的地方税,综合起来,在德州买东西大多数时候要交总计8.25%的消费税。

三、美国的免税日

为了促进消费,美国有些州每年会在特定的日期实行免税政策。在免税日,购买规定类别的商品是完全免税的,常见的免税品有:学校用具,衣服,鞋子,节能产品等。

以下是2016年各州的免税日和相关的免税物品,供大家参考。

四、游客可以退税的州

游客在外国购物通常能享受退税,但在美国只有极少州可以退还游客消费税,以加州为首的旅游业超发达的州,都没有退还游客消费税的相关规定。

销售税是美国各州政府自行征收,全美目前只有Texas丶Louisiana(路易斯安那)有退税点,外国游客可以凭外国护照,以及往返美国90天内的机票凭据,退销售税。土豪州Texas甚至还允许美国公民退税,当然前提是购买人能提供将购买物品带出国使用的证明。

五、网购如何避免消费税

美国现行的法律没有对跨州网络交易征收消费税。简单的说,就是卖家和买家如果在同一个州,卖家就要向买家收销售税,如果不在一个州,就不需要收。大一些的卖家,会明确的告知哪个州(或者哪些州)的买家需要支付销售税,这些州,就是卖家公司的所在地、销售地或者仓储所在地。

如果网上购物的收货地点为免税州,不管在哪个网站购物,都是可以免税的。

也有一些网站对多数州的买家免税,却只对个别州征税。比如时尚百货Bergdorf Goodman对大部分州免税,但对于New Jersey,New York, Pennsylvania, Texas的网购订单则不免税。

再比如截止2016年2月,网络购物巨头亚马逊只对全美28个州征收消费税。

大家在网上购物的话可以“税比三家”,买的东西多了,省下的购物税也是一笔不小的开支呢。

Everybody wants a lower tax bill. One way to accomplish that might be to live in a state with no income tax. At present, seven states—Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, and Wyoming—levy no state income tax at all. 1 In addition, Washington levies an income tax on investment income and capital gains, but it is only for certain high earners. Elsewhere, New Hampshire currently taxes investment and interest income but is set to phase out those taxes starting in 2023. That

Everybody wants a lower tax bill. One way to accomplish that might be to live in a state with no income tax. At present, seven states—Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, and Wyoming—levy no state income tax at all.1 In addition, Washington levies an income tax on investment income and capital gains, but it is only for certain high earners. Elsewhere, New Hampshire currently taxes investment and interest income but is set to phase out those taxes starting in 2023. That will bring the number of states with no income tax to nine by 2027.2

KEY TAKEAWAYS

  • Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming do not levy state income taxes, while New Hampshire doesn’t tax earned wages.
  • States with no income tax often make up the lost revenue with other taxes or reduced services.
  • A state’s total tax burden, which measures the percent of income paid in state and local taxes, could be a more accurate measure of its affordability than its income tax rate alone.
  • Other factors—including healthcare, cost of living, and job opportunities—are also important in determining how expensive a state is.

 

States With No Income Tax

Before you pull up stakes and hire a moving company to take everything you own to one of these enlightened lands, you might want to consider other factors, including:

In addition, legislation is always changing. For example, though Tennessee used to tax investment and interest income, the Hall income tax was fully repealed as of Jan. 1, 2021.3

The table below illustrates the differences among states with no income tax. The first two columns show the state’s total tax burden (state income taxes + sales and excise taxes + property taxes) as a percentage of personal income followed by the rank that the state holds (best to worst) among all 50 states.4

The third column shows the state’s affordability ranking, which combines both the cost of housing and cost of living, and the last column includes the state’s rank on the U.S. News & World Report “Best States to Live In” list.56

Comparison of States With No Income Tax
No-Tax State Total Tax Burden (% of income) Total Tax Burden Rank (1=lowest) Affordability (1=best) Best State to Live in (1=best)
Alaska 5.06% 1 40 49
New Hampshire 6.14% 3 36 6
Tennessee 6.22% 4 14 24
Florida 6.33% 5 38 10
Wyoming 6.42% 6 18 26
South Dakota 6.69% 7 8 12
Nevada 7.69% 19 34 38
Texas 8.01% 22 33 35
Washington 8.24% 26 46 2

Sources: WalletHub Tax Burden by State, U.S. News & World Report Affordability, and U.S. News & World Report “Best States to Live In” rankings

1. Alaska

Total Tax Burden: 5.06%

Alaska has no state income or sales tax. The total state and local tax burden on Alaskans, including income, property, sales, and excise taxes, is just 5.06% of personal income, the lowest of all 50 states.4

All residents of Alaska receive an annual payment from the Alaska Permanent Fund Corp. made up of revenue and investment earnings from mineral lease rentals and royalties.7 The per citizen dividend payment for 2023 was $1,312.8

Alaska has one of the highest and fastest-rising healthcare costs of any state in the U.S.9 That said, at $13,642 per capita in 2020—the most recent year the Centers for Medicare and Medicaid Services (CMS) Office of the Actuary reported statistics as of September 2023—it also spent the most on healthcare, excluding the District of Columbia.10 Alaska also spent $19,540 per student in fiscal year 2021, the highest of any other state.11

2. Florida

Total Tax Burden: 6.33%

This popular snowbird state features warm temperatures and a large population of retirees.1213 Sales and excise taxes in Florida are above the national average, but the total tax burden is just 6.33%—the fifth-lowest in the country.4

As of 2023, Florida ranks 38th in affordability due to its higher-than-average housing costs. It's affordability has also been steadily decreasing, as it was ranked as the 31st most affordable state in 2020.5 Still, Florida came in at 10 on the U.S. News & World Report “Best States to Live In” list.6

In 2021, Florida was one of the lowest states regarding education spending per capita at $10,401.11 In 2021 the ASCE gave Florida a C grade for its infrastructure.14 Six years earlier, Florida received the same grade from the Education Law Center for the fairness of its state school funding distribution.15 In 2014, its healthcare spending per capita was $8,076, $31 more than the national average; six years later, Florida spent $9,865 per capita in 2020.10

Florida does impose a 5.5% corporate income tax but exempts all or part of that tax for LLCs, sole proprietorships, and S corporations.

3. Nevada

Total Tax Burden: 7.69%

Nevada relies heavily on revenue from high sales taxes on everything from groceries to clothes, sin taxes on alcohol and gambling, and taxes on casinos and hotels.16 This results in a state-imposed total tax burden of 7.69% of personal income for Nevadans, the second-highest on this list. However, it still ranks a very respectable 19 out of 50 when compared with all states.4

That said, the high costs of living and housing put Nevada closer to the bottom (34) when it comes to affordability.5 The state ranks 38th on the U.S. News & World Report “Best States to Live In” list.6

Nevada’s spending on education in 2021 was $10,450, among the lowest quartile across the United States and the fourth-lowest in the western region of the U.S.11 The latest infrastructure report card (as of 2023) from ASCE in 2018 gave Nevada a grade of C for its infrastructure.17

Nevada has also historically had low spending habits in relation to healthcare. Nevada’s healthcare spending in 2014 was $6,714 per capita, the lowest on this list and the fourth-lowest nationally. This has since increased to $8,348 per capita but is now the third lowest by state.10

4. South Dakota

Total Tax Burden: 6.69%

Like many states with no income tax, South Dakota rakes in revenue through other forms of taxation, including taxes on cigarettes and alcohol.18 The home of the Lakota Sioux and the Black Hills has one of the highest sales tax rates in the country and above-average property tax rates.51920 South Dakota’s position as home to several major companies in the credit card industry, in addition to higher property and sales tax rates, helps to keep the state’s residents free from income tax, according to reporting by The Atlantic.

South Dakotans pay just 6.69% of their personal income in taxes, according to WalletHub, ranking the state eighth in terms of the total tax burden.4 The state ranks 8th in affordability and 12th on the U.S. News & World Report “Best States” lists.56

South Dakota spent $8,933 per capita on healthcare in 2014, the 14th highest in the nation. This has since improved as the latest report from 2020 shows South Dakota spending $12,495 per capita, good for 8th in the nation.10 Although it spent more money on education, at $10,952 per pupil in 2019, it spent less than any other neighboring Midwestern state.11

South Dakota hasn’t received an official letter grade from the ASCE, though much of its infrastructure is notably deteriorated, with 17% of bridges rated structurally deficient and 90 dams considered to have high hazard potential as reported in 2021.21

5. Texas

Total Tax Burden: 8.01%

The Lone Star State loathes personal income taxes so much that it decided to forbid them in the state’s constitution.22 Still, because infrastructure and services must be paid for somehow, Texas relies on income from sales and excise taxes to foot the bill.423

Sales tax can be as high as 8.25% in some jurisdictions.24 Property taxes are also higher than in most states, the net result of which is a total tax burden of 8.19% of personal income. Nevertheless, Texans’ overall tax bite is still one of the relatively lowest in the U.S., with the state ranking 22nd.4 Texas is average for affordability at 33rd in the nation, but it was ranked 35st by U.S. News & World Report on the “Best States to Live In” list.56

Texas spent $11.005 per pupil on education in 2021.11 Also in 2021, the ASCE awarded it a grade of C for its infrastructure.25 Texas spent $6,998 per capita on healthcare in 2014, the seventh-lowest amount in the U.S. This since increased to $8,406 per capita, good for the fourth-lowest in the nation.10

 

One advantage of living in a no-tax state is that the $10,000 cap on state and local tax (SALT) deductions imposed by the Tax Cuts and Jobs Act will likely not have as great an impact as it does on residents of high-tax states, such as California and New York.26

6. Washington

Total Tax Burden: 8.24%

Washington hosts a young population, with only 15.9% of its residents over age 65, and many major employers, thanks to the lack of state-mandated corporate income tax (note that high-income earners are subject to state capital gains tax).2728 Residents do pay high sales and excise taxes, and gasoline is more expensive in Washington than in most other states. The state comes in at 26 out of 50, with a total tax burden of 8.24%.294

Unusually higher-than-average living and housing costs hurt Washingtonians, putting the state at 46th in terms of affordability.5 For some residents that might not matter, however, because their state was ranked by U.S. News & World Report as the overall second best state to live in.6

Washington spent $7,913 per capita on healthcare in 2014, $132 below the national average. By 2020, Washington was spending $9,265 per capital, good for 40th.10 Conversely, at $15,570 per pupil, it spent more on education than most in 2021, though it received a C grade for its school funding distribution six years earlier.1115 In 2019, Washington earned the same grade for its infrastructure from the ASCE.30

7. Wyoming

Total Tax Burden: 6.42%

With an estimated six people per square mile, Wyoming is the second least densely populated state, bested only by Alaska, which has roughly one human being for every square mile.31 Citizens pay no personal or corporate state income taxes, no retirement income taxes, and enjoy low sales tax rates.32 The total tax burden—including property, income, sales, and excise taxes as a percentage of personal income—is 6.42%, ranking the state sixth lowest.4

Like Alaska, Wyoming taxes natural resources, primarily oil, to make up for the lack of a personal income tax, according to reporting in the Cowboy State Daily. The state ranks an average 18th in affordability and 26th on the U.S. News & World Report list of “Best States to Live In.”65

In 2021, Wyoming spent $18,144 per pupil; among the best quartile of U.S. states and more than double that per student of it's neighbor Idaho.11 It also earned a grade of A for its school funding distribution back in 2015, the best on this list.15

Wyoming’s healthcare spending in 2020 was also relatively strong at $10,989 per capita.10 Although Wyoming hasn’t received an official letter grade for its infrastructure yet, the ASCE found that 6.9% of its bridges are structurally deficient and 99 of its dams have a high hazard potential in 2021.33

8. Tennessee

Total Tax Burden: 6.22%

Before 2016, Tennessee taxed income from investments, including most interest and dividends but not wages.3 Legislation passed in 2016 included a plan to lower taxes on unearned income by 1% per year until the tax was eliminated at the start of 2021.34

With full implementation of the new legislation, Tennessee expects to attract retirees who depend heavily on investment income. The state’s total tax burden is 6.22%, the fourth-lowest in the nation.4 In the affordability category, Tennessee ranks 14th overall, and on the U.S. News & World Report “Best States to Live In” list, it ranks 24th.56

In 2021, at $10,507 per pupil, Tennessee ranked towards the bottom across the United States in terms of education spending.11 At $9,336 per capita, Tennessee also ranked towards the bottom in terms of healthcare spending in 2020.10 The state hasn’t received an official letter grade for its infrastructure yet, although the ASCE did note that 4.4% of its bridges are structurally deficient and 276 of its dams have a high hazard potential.35

9. New Hampshire

Total Tax Burden: 6.14%

New Hampshire does not tax earned income but does tax dividends and interest. New Hampshire’s Senate passed legislation to phase out the investment income tax by 1% per year over five years, with full implementation by 2027.2 The state has no state sales tax but does levy excise taxes, including taxes on alcohol, and its average property tax rate of 1.86% of property values is the third highest in the country.3637

Even so, New Hampshire’s total tax burden is just 6.14%, according to WalletHub, ranking the state third in the nation.4 The state ranks sixth on the U.S. News & World Report list of “Best States to Live In” and 36th in the nation for affordability.65

New Hampshire almost spent more on education than any other state on this list at $19,443 per pupil in 2021, though it is outspent by several of its northeast neighbors.11 New Hampshire also received a marginally better grade of C- for its infrastructure in 2017.38 At $11,793 per capita in 2020, its healthcare spending is the twelfth highest in the nation.10

Which Are the Tax-Free States?

As of 2023, Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming are the only states that do not levy a state income tax. Note that Washington does levy a state capital gains tax on certain high earners.

Why Do States Charge a State Tax?

Following the adoption of the U.S. Constitution, the federal government was granted the authority to impose taxes on its citizens. Each state also retained the right to impose what kind of tax it wanted, excluding any that are forbidden by the U.S. Constitution as well as its own state constitution. These states fund their governments through tax collection, fees, and licenses.39

Which States Don’t Tax Retirement Distributions?

Twelve states do not tax retirement distributions. Illinois, Mississippi, and Pennsylvania don’t tax distributions from 401(k) plansindividual retirement accounts (IRAs), and pensions. The remaining nine states that don’t levy a state tax at all are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Alabama and Hawaii also don’t tax pensions but they do tax distributions from 401(k) plans and IRAs.40

Which States Tax Social Security Benefits?

There are only 12 U.S. states that tax Social Security benefits: Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, Rhode Island, Utah, Vermont, and West Virginia.41

The Bottom Line

Despite the challenges no-tax states face, some seem to find a balance among low taxes, affordability, and providing a great place to live. Others struggle. One thing is clear: Low taxes alone do not provide a complete picture of the cost of living for any state.

Catalog
3 months ago
Allein Allein ist ein Lied der deutschen Elektropop-Band Polarkreis 18. Das Stück ist die erste Singleauskopplung aus ihrem dritten Studioalbum The Colour of Snow.

 

Catalog
3 months ago
Alles nur geklaut ist ein Lied der Leipziger A-cappella-Gruppe Die Prinzen aus ihrem gleichnamigen Album. Das Lied erschien im September 1993 als Singleauskopplung bei Hansa/BMG Ariola Media GmbH. Die Maxisingle enthält drei verschiedene Versionen des Titelstücks sowie ein Medley.

Catalog
3 months ago
Amerika ist ein Lied der deutschen Neue-Deutsche-Härte-Band Rammstein aus ihrem vierten Studioalbum Reise, Reise. Der Song wurde als zweite Single des Albums am 6. September 2004 in Deutschland, Österreich und in der Schweiz veröffentlicht. Produziert wurde das Lied von Jacob Hellner und von Rammstein selbst, unter dem Label Motor Music. Amerika erschien ebenfalls im Best-of-Album Made in Germany 1995–2011.

 

Catalog
3 months ago
Du hast ist ein Lied der deutschen Neue-Deutsche-Härte-Band Rammstein. Es wurde von Rammstein geschrieben und von Jacob Hellner gemeinsam mit der Band produziert.

 

All die ganzen Jahre: Ihre besten Lieder ist ein Greatest-Hits-Album der deutschen Punkrock-Band Die Toten Hosen. Es erschien am 11. November 2011 über die Labels JKP und Warner Music Group.

Catalog
3 months ago
Am Fenster ist ein Lied der Gruppe City. Es wurde 1974 von City komponiert und 1977 auf Schallplatte veröffentlicht. Arrangeur war Georgi Gogow, der Text stammt von Hildegard Maria Rauchfuß. Das Lied gilt als Klassiker der DDR-Rockmusik.

Deichkind ist eine Hamburger Hip-Hop- und Electropunk-Formation.

Alle Vögel sind schon da ist eines der bekanntesten deutschen Frühlings- und Kinderlieder. Der Text wurde im Jahre 1835 von August Heinrich Hoffmann von Fallersleben (1798–1874) verfasst und 1837 in seinen Gedichten veröffentlicht.

 

来到美国之后,生活中最常做的是就是和各种税打交道,由于美国的特殊历史背景,每个州有很大的自治权,这也就造成了不同的州有各自的税收系统,有些州的税高得吓人,有些州却可能是免税州,虽然很少有人来美国伊始就选择一个税收上占有的州去生根发芽,但是在生活的过程中了解一些各个州的税收政策,对于我们规划之后的职业发展,退休计划,还有开公司做生意可是有大大的帮助的!尤其对于做跨境电商的朋友,选对了州注册公司或许能省下今后的一大笔支出。这篇文章我们就着重从公司的角度,来聊一下所谓的免税州有哪些,又免了哪些税。

美国税务分为联邦税和州税,联邦税是公司必须要缴纳的,联邦税是公司必须要缴纳的,21%,有营业就必须报税,但如果无利润则不需要缴纳。州税要看每个州的法律政策,再说到免税州时很多朋友会把公司和个人层面的免税州搞混,对于公司而言,我们要免得是公司所得税,对于打工者而言,我们希望越少缴纳个人所得税越好,而从消费者的角度而言,没有消费税才是天堂,了解了这其中的区别,我们就能更清楚的取区分不同种类的免税州了。

· 无公司所得税:怀俄明(Wyoming),内华达(Nevada)和南达科他(South Dakota)

· 无个人所得税:怀俄明(Wyoming),内华达(Nevada),南达科他(South Dakota),阿拉斯加(Alaska),佛罗里达(Florida),德克萨斯(Texas)和华盛顿州(Washington)

· 无消费税:阿拉斯加(Alaska),特拉华(Delaware),蒙大拿(Montana),新罕布什尔(New Hampshire),俄勒冈(Oregon)—我们平常口中的五大免税州。

对于提高收入少扣税而言,怀俄明,内华达和南达科他州无疑是最好的选择,企业和个人都可以最大化自己的税后收入,而从节省开支少交钱而言,不用缴纳消费税的五大免税州是最后的购物天堂,不过值得一提的是,阿拉斯加虽然在州的层面上没有消费税,但是有些城市会收取一定的消费税。

内华达州、南达科他州和怀俄明州是美国对公司来说纳税政策最为友好的三个州。这三个州在公司设立方面典型的几个优惠包括:1. 州内不对公司和个人收取所得税;2. 对公司的股份不收取费用;3. 不对公司征收特许经营税(虽然设立时和每年的报表和营业执照的存续会产生费用);4. 公司的股东、董事会成员、管理层不需要是州内居民。

但是,在关注这三个州的优惠政策的同时,也应注意这些优惠政策的局限。这些税收、费用上的优惠建立在公司的实际运营地在州内这一前提之上。如果公司的营业地不在州内,或是除了该州以外还有其他营业地,则很有可能会以“境外公司”的身份触发其他州的缴税义务。例如,如果一家在内华达州注册的公司,如果在纽约州有商业活动、办公地点,并产生了营业收入,则该公司很有可能需要缴纳纽约州的公司、个人所得税。

对于创业公司来说,在事业初期,可以选择在公司的实际运营地进行注册,这样的方式更为方便,也省去了州外的注册代理的维护费用。当公司发展到一定阶段,根据公司融资、上市等战略方面的要求,注册地在特定州更加有利时,可以再去该特定州注册一个公司,然后通过控股关系解决这一问题。

除了上面三个免税州,特拉华不能不提,特拉华是美国上市公司设立的首选地。在美国的证券交易所上市的公司中,超过一半的公司(包括64%的财富500强公司)选择在特拉华设立。特拉华还是外州公司(即总部和设立地位于不同州的公司)设立数量最多的州。特拉华在立法,税务和服务上对于公司有着极大的优惠和保护,为了吸引投资,还采取了许多优惠政策,虽然它不是公开的免税州,但是如果不在当地经营业务,也无需缴纳公司所得税,就是说你可以在特拉华州注册公司,而在别州甚至别国经营业务,从而达到合理合法避税的效果。

目前来说,非美国人在美国注册公司最多的三个州分别是特拉华州、怀俄明州、内华达州。这三个州由于相对较低的运营费用以及低税免税政策被视为“公司友好型”州。(南达科他州除了免公司税以外,在其他配套法律和政策上并没有特别大的优势,所以并不是注册公司的首先)。其中,以亚马逊开店的非美国电商卖家更多的会注册在特拉华州、怀俄明州。

由于面向商业方面的法律制度,通常大公司都会选择在特拉华州进行注册,也就C-Corporation类型的公司倾向于特拉华州,这也是财富500强公司的聚集地。而对于小企业,比如一人公司,在怀俄明州注册则更有优势。怀俄明州申请费较低,并且大多数情况下年报只有50美元,不必支付特许经营税,也没有州所得税。

对于跨境电商卖家来说,特拉华更适合已经有一定规模的大公司,特拉华州没有销售税,并且如果公司不在特拉华开展业务的话,也没有州所得税。这些对于从事电商业务来说非常重要。也就是说,每年只需支付175-300美元(取决于公司类型),加上年度报告费50美元,完成年报即可。而怀俄明州的费用则更低,50美元年报费用,没有特许经营税,也没有州所得税,怀俄明州是小企业的首选。

希望这篇文章能给希望在美国成立公司的朋友一些帮助,关于具体注册公司的事宜,还是要咨询专业的注册会计师或者商业律师。 (Quelle:https://www.nystartax.com/)

Catalog
3 months ago
Ahnma [ˈa:nmɑ:] ist ein Song der Hamburger Hip-Hop-Musikgruppe Beginner.