美国公式分摊法最初仅是一种用于将美国跨州经营企业所得在所涉各州之间划分的方法,随着经济全球化和跨国公司的蓬勃发展,该方法有从美国国内实践迈向全球应用的趋势。本文对公式分摊法在美国产生发展的情况、基本运作方法、在全球的发展趋势进行了介绍,并以独立交易原则为比较对象,对公式分摊法的利弊进行了评析。 The American formula apportionment method was originally only a method for dividing the profits of the US state-owned enterprises among the states involved. With economic globalization and the flourishing development of transnational corporations, the method has moved from domestic practice in the United States to worldwide Application trends. This article introduces the situation and basic operation of the formula apportionment method in the United States, and the trend of its development in the world. Based on the principle of independent transaction, this article analyzes the pros and cons of the formula apportionment method.