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为了有助于更好地理解美国企业在国际经营中的某些行为,加深对税收在国际经营战略所起作用的认识,本文拟就若干方面的税务考虑作些介绍。一、从事出口活动方面 (一)选择适当的出口经营形式一般说来,美国企业的出口收入是要缴纳美国所得税的,但美国为了鼓励美国企业扩大产品出口,在税法中有若干鼓励措施,其中一项就是对美国企业中归属于使用一个外国销售公司(FSC)出口销售收入的某些所得,免交
In order to contribute to a better understanding of certain behaviors of U.S. corporations in international operations and to deepen their understanding of the role of taxation in international business strategies, this article intends to introduce some aspects of tax considerations. I. EXPORT ACTIVITIES (I) Choosing the right form of export operation Generally speaking, the export earnings of U.S. companies are subject to the U.S. income tax. However, in order to encourage U.S. companies to expand their exports, the U.S. has some incentives in its tax laws, including One is to exempt some of the proceeds from the sale of export sales of US companies attributable to the use of a foreign sales company (FSC)