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抵免法
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抵免法
Encyclopedia
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消除国际重复征税方法
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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。
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更新时间:2026/10/26 23:16:54