“抵免法”的概念、定义、翻译、参考文献-科学参考

单词	抵免法
释义	抵免法 Encyclopedia 法学消除国际重复征税方法释 method of tax credit抵免法居住国按照居民纳税人的境内外所得总额为基数计算其应纳税额，但对居民纳税人就境外来源所得已在来源地国缴纳的外国所得税额，允许从居住国应纳税额中扣除，即以纳税人在来源地国已缴纳的税额来抵免其应汇总计算缴纳居住国相应税额的一部分，以避免对居民纳税人的境外所得的国际双重征税的方法。大多数国家所得税法上采用的消除国际重复征税方法。又称外国税收限额抵免方法。
随便看	International Organization of Legal Metrology International Organization of Scenographers Theatre Architects and Technicians China Center international organizations for environmental protection International Orienteering Federation International Paralympic Committee International Patent Classification International Patent Documentation Centre international permanent court of arbitration International Phonetic Alphabet International Pipeline Conference International Plague Conference International Plan of Action for Conservation and Management of Sharks International Plan of Action for Reducing Incidental Catch of Seabirds in Longline Fisheries International Plan of Action for the Management of Fishing Capacity International Plan of Action to Prevent, Deter, and Eliminate Illegal, Unreported and Uncotrolled Fishing International Plant Names Index International Plant Nutrition Colloquium International Plant Nutrition Institute International Plant Protection Convention International Polar Motion Service International Polar Year International polar year International Police Association international police liaison international political actor/player

科学参考收录了854744条科技类词条，基本涵盖了常见科技类参考文献及英语词汇的翻译，是科学学习和研究的有利工具。