在美国成立公司，在德拉瓦州注册德拉瓦公司是最受欢迎的注册地，是全美最具吸引力的州。因为：德拉瓦是全美税制最宽、税基窄，唯一没有销售税的州。目前，财富五百强 公司中超过一半是在德拉瓦州注册成立的，而三分之一的纽约证券交易所和美国证券交易所上市公司亦在德拉瓦注册成立。
HOW TO CALCULATE FRANCHISE TAXES
A domestic stock for profit corporation incorporated in the State of Delaware is required to pay annual franchise tax. The minimum tax is $75.00 with a maximum tax of $180,000.00. Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st.
The Annual Franchise Tax assesment is based on the authorized shares. Use the method that results in the lesser tax. The total tax will never be less than $75.00 or more than $180,000.00.
所有在特达华州注册的公司都必须交纳特许税。特许税最低为75美元每年，最高为18万美元每年。
用以下两种办法可以计算，最终缴税额以这两种计算办法中较低的那个为准。一个是额定股数法（Authorized Shares Method），一个是资本假定值计算法（Assumed Par Value Capital Method）。
Authorized Shares Method
For corporations having no par value stock the authorized shares method will always result in the lesser tax.
5,000 shares or less (minimum tax) $75.00
5,001 - 10,000 shares - $150.00
each additional 10,000 shares or portion thereof add $75.00
maximum annual tax is $180,000.00
For Example
A corporation with 10,005 shares authorized pays $225.00 ($150.00 plus $75.00)
A corporation with 100,000 shares authorized pays $825.00 ($150.00 plus $675.00[$75.00 x 9])
只输入一个参数，公司额定资本。如果小于5000股，缴税75美元；5000股到10000股，缴税150美元。以上每增加一万股，多交75美元，上限为18万美元。
Assumed Par Value Capital Method
To use this method, you must give figures for all issued shares (including treasury shares) and total gross assets in the spaces provided in your Annual Franchise Tax Report. Total Gross Assets shall be those "total assets" reported on the U.S. Form 1120, Schedule L (Federal Return) relative to the company's fiscal year ending the calendar year of the report. The tax rate under this method is $350.00 per million or portion of a million. If the assumed par value capital is less than $1,000,000, the tax is calculated by dividing the assumed par value capital by $1,000,000 then multiplying that result by $350.00.
The example cited below is for a corporation having 1,000,000 shares of stock with a par value of $1.00 and 250,000 shares of stock with a par value of $5.00 , gross assets of $1,000,000.00 and issued shares totaling 485,000.
Divide your total gross assets by your total issued shares carrying to 6 decimal places. The result is your "assumed par".
Example: $1,000,000 assets, 485,000 issued shares = $2.061856 assumed par.
公司总资产除以公司所发行总股份，得到一个假定值。
Multiply the assumed par by the number of authorized shares having a par value of less than the assumed par.
Example: $2.061856 assumed par s 1,000,000 shares = $2,061,856.
如此类股票面值低于假定值，按照假定值计算，假定值乘以此类股票的数量。
Multiply the number of authorized shares with a par value greater than the assumed par by their respective par value.
Example: 250,000 shares s $5.00 par value = $1,250,000
如此类股票面值高于假定值，以面值计算，面值乘以此类股票数量。
Add the results of #2 and #3 above. The result is your assumed par value capital.
Example: $2,061,856 plus $1,250,000 = $3,311 956 assumed par value capital.
把2和3的结果相加。
Figure your tax by dividing the assumed par value capital, rounded up to the next million if it is over $1,000,000, by 1,000,000 and then multiply by $350.00.
Example: 4 x $350.00 = $1,400.00
4的相加结果，每100万，缴税350美元。不足100万的按照100万计算。
NOTE: If an amendment changing your stock or par value was filed with the Division of Corporations during the year, issued shares and total gross assets within 30 days of the amendment must be given for each portion of the year during which each distinct authorized amount of capital stock or par value was in effect. The tax is then prorated for each portion of the year dividing the number of days the stock/par value was in effect by 365 days (366 leap year), then multiplying this result by the tax calculated for that portion of the year. The total tax for the year is the sum of all the prorated taxes for each portion of the year.