“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	National Taiwan University of Arts national teaching skills contest for the public security colleges and universities national team National Tea Variety Evaluation Committee national tea variety regional experiment National Technical Committee 170 on Printing of Standardization Administration of China National Technical Committee 561 on Police Equipment of Standardization Administration of China National Technical Committee for Library Standardization National Technical Committee for Standardization of Cultural Relics Protection National Technical Committee for Standardization of Transportation Engineering Facilities (Highways) National Technical Committee for Terminology Standardization National Technical Committee of Press and Publication Standardization （SAC/TC527） National Technical Committee of Standardization for Biosafety Administration of Agricultural Genetically Modified Organisms National Technical Committee of Standardization for Production Safety National Technical Committee on Copyright Standardization National Technical Committee on Intelligent Transport Systems,Standardization Administration of China National Technical Committee on Press and Publication Information Standardization National Technical Committee on Publication Distribution of Standardization Administration of China National Technical Committee on Road Transport of Standardization Administration of China National Technical Committee on Space Technology and Operation of Standardization Administration of China National Technical Information Service national technical innovation system national technical means National Television of Kampuchea national territory

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。