回复：这种可以注册有限责任公司吗？

如果您註冊一個S-Corporation,相關的稅務怎責任如下
http://www.irs.gov/businesses/small/article/0,,id=98263,00.html


有限责任公司(LLC)的資料如下
http://www.irs.gov/faqs/faq-kw105.html
您的情況如果您的朋友不具有在美國境內任何公司工作的資格，您的公司在法律上是屬於a sole proprietorship，也就是說如果稅務上有問題，您還是要負責。

如果您想免除一切將來法律上的問題，設立一個C-Corporation
或許是一個方式，但是基本上您有可能需要被IRS征收較高的稅率
相關資料如下
A C-Corporation pays its own income tax and this tax is calculated based on the business’s taxable income. The C-Corporation tax rates are based on a graduated tax scale.

The C-Corporation tax rates for 2006 are as follows:


The first $50,000 of taxable income is taxed at 15%
The next $25,000 of taxable income is taxed at 25%
The next $25,000 of taxable income is taxed at 34%
The next $235,000 of taxable income is taxed at 39%
The next $9,665,000 of taxable income is taxed at 34%
The next $5,000,000 of taxable income is taxed at 35%
The next $3,333,333 of taxable income is taxed at 38%
Any taxable income over $18,333,333 is taxed at 35%

資料來源
http://biztaxlaw.about.com/od/ownershipstructures/a/corptaxrates.htm