摘要
税收管辖权的重叠必然导致国际间重复课税。抵免法是各国推荐的消除重复课税的方法。本文在介绍国际税收抵免相关概念和原理的基础上,就我国企业境外所得税收抵免有关问题进行了分析解读,并比较了新旧政策的主要变化。
The overlapping of tax jurisdiction will inevitably lead to international double taxation. Tax credit is the method to eliminate double taxation that many countries recommend. Starting with an analysis of the concepts and principles of international tax credit,this paper interprets correlative issues in foreign income credit policies in our country and compares major changes between the old and the new policy.
出处
《涉外税务》
CSSCI
北大核心
2010年第5期58-63,共6页
International Taxation In China
关键词
企业所得税
境外所得
税收抵免
Enterprise income tax Foreign income Tax credit
