美国、法国、日本鼓励对外投资的税收政策比较（Comparison of tax policies to encourage foreign investment in the United States, France and Japan）.docVIP

美国、法国、日本鼓励对外投资的税收政策比较（Comparison of tax policies to encourage foreign investment in the United States, France and Japan） Comparison of tax policies to encourage foreign investment in the United States, France and Japan Comparison of tax policies to encourage foreign investment in the United States, France and Japan 2008-12-20 15:15:34 (1) the United States of America The United States encourages foreign investment tax policy is characterized by the principle of capital output neutrality, and in accordance with the development of foreign investment in a timely manner to adjust the specific content of the policy. Comprehensive tax credit for 1. categories. The United States began a tax credit policy in 1918 and divided the country into calculating the credit limit, the first country to implement the policy. However, the method of sub quota credit can not make the taxpayers income from different non resident countries add up and then be re insured, which is not conducive to the overseas management of enterprises. Therefore, from the early 1960s to the middle of 70s, the United States introduced the quota system and the comprehensive quota selection system, which established a transition period from the sub quota approach to the comprehensive quota approach. At present, the United States to implement the comprehensive national limit of tax law are not divided in different categories of income on the basis of that taxpayers to receive income from abroad are classified according to the category, each category according to different tax credit limit, direct credit foreign income tax; and the United States in the parent company has subsidiaries of more than 10% of the voting stock when can the single indirect credit; overseas subsidiaries have sun company for more than 10% of the voting stock, the parent company indirectly owned overseas Sun company for more than 5% of the shares of voting rights can be multi indirect credit. For foreign income tax, the portion of the tax e