“method of tax credit”的概念、定义、翻译、参考文献-科学参考

单词	method of tax credit
释义	method of tax credit Encyclopedia 法学消除国际重复征税方法释 method of tax credit抵免法居住国按照居民纳税人的境内外所得总额为基数计算其应纳税额，但对居民纳税人就境外来源所得已在来源地国缴纳的外国所得税额，允许从居住国应纳税额中扣除，即以纳税人在来源地国已缴纳的税额来抵免其应汇总计算缴纳居住国相应税额的一部分，以避免对居民纳税人的境外所得的国际双重征税的方法。大多数国家所得税法上采用的消除国际重复征税方法。又称外国税收限额抵免方法。
随便看	medicinal for external application medicinal fungi medicinal fungi fermentation medicinal indianmulberry medicinal mineral medicinal organs bioreactor medicinal parts of crude drugs medicinal pillow thearpy medicinal plant medicinal plants garden medicinal processing with antogonising combination to reduce toxicity or side effect medicinal processing with inhibiting combination to reduce toxicity or side effect medicinal processing with reinforcing combination to enhance effect medicinal processing with restraining combination to reduce toxicity or side effect medicinal resources biological engineering medicinal resources cell engineering medicinal resources epigenome medicinal resources gene engineering medicinal resources genome medicinal resources metabolome medicinal resources microorganism engineering medicinal resources phenotype medicinal resources protection law medicinal resources proteome medicinal resources transcriptome

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