税制是国家经济政策的一种工具,在世界范围内,各国都制订了形形色色的税制。本文仅介绍某些主要国家的特种税税制,并予以比较分析。一、特种税税制以下是从美国的立场观点来察看各种跨国的特种税税制。1.外国的税款抵免外国的税款抵免是保证来自国外的收益不会遭受两个或几个国家的重复征税。美国公司已付给外国的所得税,可以抵免美国控股公司向美国政府应缴纳的所 The tax system is a tool of the state’s economic policy. All countries have enacted all kinds of tax systems around the world. This article only introduces the special taxation system in some major countries and makes a comparative analysis. First, the special tax system The following is a survey from the standpoint of the United States to see a variety of cross-border special tax system. 1. Foreign tax credit Foreign tax credit is to ensure that the proceeds from abroad do not suffer double taxation in two or more countries. The income tax paid by a U.S. company to a foreign country can be offset by the amount that the U.S. holding company should pay to the U.S. government