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foreign tax credit

查词链接:https://www.dute.org/dict/foreign_tax_credit复制链接
[税收] 外国税收抵免
查看英英释义
abstract:
Income tax systems that tax residents on worldwide income generally offer a foreign tax credit to mitigate the potential for double taxation. The credit may also be granted in those systems taxing residents on income that may have been taxed in another jurisdiction.

网络释义
外国税收抵免
  抵免法全称为“外国税收抵免”(Foreign tax credit)是指居民纳税人在其居住国以其境 内外全部所得为应税所得,应税所得乘以应适用的税率减去该居民纳税人已在境外实际缴纳的所得税额...
国外税收抵免
... foreign income国外收益 foreign tax credit 国外税收抵免 forfeiture 罚款,没收 ...
外国税扣抵
外国税扣抵 (Foreign Tax Credit ):其目的为避免双重课税问题。缴给外国政
外国税款抵扣额
... 税收抵扣 tax credit ; Production Tax Credit 外国税款抵扣额 Foreign Tax Credit 可抵扣额 Deduction Limit ...
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