抵免法全称为“外国税收抵免”(Foreign tax credit)是指居民纳税人在其居住国以其境 内外全部所得为应税所得,应税所得乘以应适用的税率减去该居民纳税人已在境外实际缴纳的所得税额...
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... 税收抵扣 tax credit ; Production Tax Credit 外国税款抵扣额 Foreign Tax Credit 可抵扣额 Deduction Limit ...
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indirect foreign tax credit [税收] 外国税收间接抵免
Federal foreign tax credit 联邦外国税顶税金
Fixed Foreign Tax Credit 定率国外税额扣抵
Qualifications of Foreign Tax Credit 抵免条件
Foreign Tax Credit Carryforward 第五步可递延境外税款抵免额
Foreign-Tax Full Credit 国外税额完全抵减
Foreign Earned Income Tax Credit 海外收入抵税额
foreign affiliate tax credit 国外联营公司税减免
以上来源于: WordNet
The second part is a classification and a comparative study on foreign tax credit.
第二,外国税收抵免的分类与比较。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
应在国内税法中制定相应条款,明确规定税收抵免的主体和对象,完善对外税收协定。
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