foreign tax paid

英 [ˈfɒrən tæks peɪd]

美 [ˈfɔːrən tæks peɪd]

【经】已付国外税金

China ended almost 30 years of favourable treatment for foreign companies yesterday with the introduction of a measure to equalise corporate tax rates paid by local and overseas enterprises.
中国昨日引入一项同时适用于内资和外资企业的企业所得税法，从而结束了针对外资企业实行了近30年的税收优惠政策。
When any enterprise with foreign investment goes into liquidation, and if the balance of its net assets exceeds the enterprise's paid-in capital, the excess portion shall be liquidation income on which income tax shall be paid in accordance with the provisions of this law.
外商投资企业进行清算时，其资产净额超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return.
外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。
Using foreign tax credits is one method many companies use to lower the tax rate reported on income statements, even if overall cash taxes paid remain unchanged.
利用海外税收抵免，是许多公司降低损益表报告的税率（尽管缴纳的总现金税额保持不变）所使用的一种方法。