本文从美国州公司所得税的性质出发,对美国的州公司所得税进行了规范分析;接下来阐述了州公司所得税税基分配的基本原则——来源地原则;最后,文章从六个方面分析了来源地原则中公式分配法的具体实施问题。 Based on the nature of the corporate income tax in the United States, this article analyzes the income tax of state companies in the United States. Next, the basic principles of the tax base allocation of state companies - the principle of origin are explained. Finally, the article analyzes the sources of income from six aspects The Specific Implementation of the Formula Assignment Law in the.