Special limitations on the foreign tax credit 外国税收抵免特别限额
Foreign income limitation on tax credit 对税收抵免的外国收入限额
This article first analyzes the domestic and foreign present situations of the tax payment credit rank evaluation, further analyzes the vital significance of the credit rank evaluation, the standard, the method as well as the essential question needed to solve. 本文首先分析了纳税信用等级评定的国内外现状,进一步分析了信用等级评定的重要意义、评定标准、评定方法以及需要解决的关键问题。
A Study on Foreign Tax Credit Legal System 外国税收抵免法律制度研究
The second part is a classification and a comparative study on foreign tax credit. 第二,外国税收抵免的分类与比较。
Foreign tax credit legal system is an important method accepted widely by international society to resolve the international double taxation. 外国税收抵免法律制度是国际税法中的一项重要内容,是国际社会广泛接受的解决国际重复征税问题的重要方法。
Fourth, foreign tax credit analysis of the development of advanced experience of China, puts forward the tax credit system construction significance. 第四,结合分析国外税收信用发展的先进经验,提出了对我国税收信用体系建设的借鉴意义。
Secondly, according to the domestic and foreign experts, the analysis of the existing tax credit theory system theory. 其次,根据国内外专家的研究,分析得出税收信用理论体系现有的理论构成内容。