本文详细介绍了美国跨州经营企业所得税地区间分配的法律依据、分配方法,并认为我国虽然在某些方面与美国国情不同,但其做法仍有一定的借鉴意义。我国应该在2002年实施的所得税收入分享改革的基础上,进一步完善分配跨地区经营企业所得税收入的因素、范围、权重等指标。 This paper introduces in detail the legal basis and distribution method of the distribution of income tax among multinational state-owned enterprises in the United States. It holds that although our country is different from the U.S. national conditions in some aspects, its practice still has some reference. On the basis of the income tax revenue sharing reform implemented in 2002, our country should further improve the indicators such as the factors, scope and weight of the income distribution income of enterprises operating in different regions.