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税收饶让抵免
释义
税收饶让抵免
Encyclopedia
法学
消除国际重复征税方法
释
tax sparing credit
税收饶让抵免
居住国对其居民因来源地国实行减免税优惠而未实际缴纳的那部分税额,视同已经缴纳,同样准予从其居住国应纳税额中抵免的消除国际重复征税方法。又称“虚拟抵免”“影子税收抵免”。
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Conservation of Oil Paintings
conservation of orbital symmetry
conservation of particle number
conservation of rare and endangered medicinal resources
conservation of resource theory
conservation of tea germplasm
conservation of terrestrial ecology
conservation of vorticity
conservation of water source areas
conservation planning
Conservation Plan of Beihai Historic City
conservation plan of Beijing historic city
Conservation Plan of Changsha Historic City
Conservation Plan of Chaozhou Historic City
Conservation Plan of Chengde Historic City
Conservation Plan of Dali Historic City
Conservation Plan of Dujiangyan Historic City
Conservation Plan of Fenghuang Historic City
Conservation Plan of Guangzhou Historic City
Conservation Plan of Huize Historic City
Conservation Plan of Jianshui Historic City
Conservation Plan of Jiaxing Historic City
Conservation Plan of Jinan Historic City
Conservation Plan of Jingdezhen Historic City
Conservation Plan of Jixi Historic City
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