迄今为止,法人居民身份的各种确定规则并不存在统一的理论基础。基于利维坦模型假设,可认为政府追求税收收入最大化和税负输出,这为美英法人居民身份确定规则的制定提供了较好的理论基础及解释。 So far, there is no unified theoretical basis for the various rules for determining the status of corporate residents. Based on the assumption of the Levitan model, the government can be considered to pursue the maximization of tax revenue and the output of tax burden, which provides a good theoretical basis and explanation for the establishment of the rules for determining the status of resident corporation in the United States and Britain.