and create jobs there and also give tax to the countries based on the profit in those countries. The tax rate at foreign country is very low compared to the parent country. The parent country gets less tax revenue where as the foreign countries and the company both are getting benefited with this. So outsourcing is good.
根据功利主义的观点，公司将某些任务转移到离岸国家以获得税收利益。他们帮助其他外国在那里发展和创造就业机会，并根据这些国家的利润向这些国家征税。与母国相比，外国的税率非常低。母公司的税收收入较少，而外国和公司都从中受益。所以外包是好事。
Kantian Theory Analysis:康德理论分析
The companies create more jobs in the overseas for tax incentives. They do not invest money in their country and do not create jobs for their society. According to Kant, this is morally wrong, the companies has some responsibilities for the country. They cheat to the country and give less tax based on profit in the parent country not the profit through overseas.
这些公司在海外创造了更多的就业机会，以获得税收优惠。他们不在国家投资，也不为社会创造就业机会。康德认为，这在道德上是错误的，公司对国家负有一定责任。他们欺骗国家，根据母国的利润而不是通过海外的利润减少税收。
Social Contract Theory Analysis:社会契约理论分析
The outsourced companies give lower foreign tax rate to the foreign countries as compared to U.S. and deduct those foreign taxes on their American tax return. The outsourced company creates jobs overseas and give tax based on profit earned in the overseas, as a result the overseas countries get financially benefited. As a moral rule, if all the U.S. based companies move their business overseas for their tax benefit, then economy of the U.S. will drop, it is not right. So outsourcing is not good.
与美国相比，外包公司对外国的外国税率更低，并在其美国纳税申报表中扣除这些外国税款。外包公司在海外创造就业机会，并根据在海外赚取的利润征税，从而使海外国家获得经济利益。作为一项道德准则，如果所有美国公司都为了税收利益而将业务转移到海外，那么美国经济就会下滑，这是不对的。所以外包并不好。
Honesty in communications is at the ethical core of trustworthiness.沟通中的诚实是诚实的道德核心。
Another problem in outsourcing is transfer of knowledge. How honestly the parent employees who are culturally removed from the company, will transfer the knowledge to the foreign employees. The offshore countries have the responsibilities to give back the quality and safety product to the company; how much honesty will exist in this process, is a question? Honest in relationship between the developed country and the foreign country is a key constraint for better and successful business.
外包的另一个问题是知识转移。在文化上远离公司的父母员工将如何诚实地将知识传授给外国员工。离岸国家有责任向公司返还质量和安全产品；在这个过程中有多少诚实是个问题？发达国家和外国之间的诚信关系是企业更好和成功的关键制约因素。
Utilitarianism Theory Analysis:功利主义理论分析
According to Utilitarianism Theory, if a work is done with honest, it will give satisfaction at the end. When two countries are working together with handshaking, one should have trust with another and they should do work with honesty. If that criterion meets, then both the countries get benefited. Outsourcing is good.
根据功利主义理论，如果一项工作是以诚实的态度完成的，那么它最终会让人满意。当两个国家通过握手合作时，一方应该相互信任，他们应该诚实地合作。如果符合这一标准，那么两国都会受益。外包是好事。
Kantian Theory Analysis:康德理论分析
An outsourced company gets profit with the help of other foreign country; simultaneously foreign country also gets profit with the outsourced work. Both should do work with honest and trust. If one country use other as a means to an end for its benefit, then it is wrong. If there is honesty, outsourcing is good.
外包公司在其他国家的帮助下获得利润；同时，国外也通过外包工作获得利润。双方都应该诚实和信任地工作。如果一个国家为了自己的利益而使用另一个国家作为达到目的的手段，那么这是错误的。如果诚实，外包是好的。
Social Contract Theory Analysis:社会契约理论分析
As a moral rule, honesty in communication required for better business and makes a better word. So in outsourcing, honesty is a key factor. 作为一项道德准则，沟通中的诚实需要更好的商业和更好的语言。因此，在外包中，诚实是一个关键因素。
Skilled and talent professionals work for other nation.技术和人才专业人员为其他国家工作。
Developed country like U.S. moves some tasks to foreign countries to utilize skilled and talented workers at lower rates compared to U.S. talented workers that will lead to an increase in productivity and save costs in a major way. Large number of engineers is graduating every year from India and China compared to U.S. As a result there is an oversupply of talented workers from overseas. But these foreign countries sometimes can not produce quality and challenging jobs for them at a good rate, where
