国外来源收益是指在国外销售商品或提供劳务所得的收益,有三个可能的途径:1、由本国企业出口;2、在国外设置分行(或分店);3、在国外设置子公司(能控制的公司)。下面分别介绍美国对这三个途径所得收益的不同税务规定。一、对企业出口所得收益的征课企业由本国直接引出售商品给外国企业或个人,一般要付本国的出口税和外国的进口税,以后如直接收到国外汇来的贷款,在国内还要交纳所得税,其税率与美国国内所得税相同,在某些情况下对国外来源收 Revenue from foreign sources refers to the proceeds from the sale of goods or rendering of services abroad. There are three possible ways: 1) Exports by domestic enterprises 2) Branches (or branches) set up abroad 3) Subsidiaries abroad s company). The following sections introduce the different tax regulations in the United States on the proceeds from these three channels. 1. Levying enterprises that derive profits from the export of enterprises directly invoke the sale of goods by their own country to foreign enterprises or individuals generally pay their own export tax and foreign import tax. If they later directly receive loans remitted from abroad, To pay income tax, the tax rate and the United States domestic income tax the same, in some cases on foreign sources income