在国际税收舞台中,由于各国主要根据本国l的具体情况,修订并制定其税收规则条例,所以形成国际税收的复杂格局。而这又同时给跨国公司的多国经营活动带来困难、风险与机会。本文拟对主要资本主义国家的现行税收体制及跨国公司投资的多国税收及减免方式,作一介绍分析,以供从事国际化经营的我国企业参考。 In the international tax arena, as countries revised and formulated their tax regulations mainly based on the specific conditions of their own country, they formed a complicated pattern of international tax revenue. This, in turn, at the same time creates difficulties, risks and opportunities for the multinational operations of multinational corporations. This article intends to introduce the analysis of the current taxation system in major capitalist countries and the multinational taxation and relief methods of MNC investment for the reference of Chinese enterprises engaged in internationalization.