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税收抵免
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税收抵免
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tax credit
税收抵免
一国政府在对本国居民源于境外的所得征税时,允许其在全部应纳税款中依法抵扣其在境外已纳的税款,从而全部或部分地免除其境外所得在本国纳税义务的一种避免重复征税的方法。
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