美国对公司所得税除联邦政府征收34％的所得税外,各州政府还征收1％-12％不等的地方所得税,但两者的税基不同,联邦所得税按公司全部所得征收,而州所得税则按分配给州所属的那部分所得征收。目前,大多数州都按“计税所得统一分配条例”规定的财产、工资和销售三因素的计算公式,来分配各州间的所得。本文对这方面情况加以介绍,以供在思考地方税税源划分问题上拓展思路。 U.S. Income Tax on Corporations In addition to the 34% income tax levied by the federal government, state governments also charge local income tax ranging from 1% to 12%, but both have different tax bases. Federal income tax is levied on the entire income of the company while state income tax is calculated as The portion of income allocated to the state is levied. Currently, most states allocate income across states based on the three-factor formula for property, wages, and sales under the Unified Allocation of Income Tax Regulations. This article describes the situation in this area, in order to think about the division of local tax sources to expand ideas.