On the taxation system of multinational investment.

1.双重所得税作为日本的税收战略，比综合所得税具有上级的优越性。这一结果是通过考察瑞典等面临国际资本流动的高税负国家后税制的运作情况发现的.综合营业税法是一种比传统的企业所得税法更好的方法。主要原因是它可以与双重所得税保持一致，并符合税收公平、中立、简单的三大原则。3.如果从跨国公司资本输出和投资中性的角度来评价公司所得税与个人所得税的一体化模式，综合营业税法比归责法更适合作为公司税制。前者符合国际税收的来源原则，可以对国内股息和国外股息平等征税，有利于实现税收中性。

1. The dual income tax is superior to comprehensive income tax as taxation strategy of Japan. This result is found by reviewing the working of latter tax system in high-tax burden countries facing international capital movement such as Sweden.2. Comprehensive business tax method is a better method than imputation system. The chief reason is that it can be consistent with dual income tax and fulfils major three principles of taxation-equity, neutrality, simplicity.3. If we assess integration prototypes of corporation and individual income tax in term of the neutrality of capital export and investment of multinational corporations, comprehensive business tax method is more appropriate than imputation one as a corporation tax system. As the former corresponds to the source principle of international taxation, we can tax domestic dividend and foreign one equally, which contributes to fulfillment of the neutrality of taxation.