抵免限額 的英文怎麼說

中文拼音 [dǐmiǎnxiàné]
抵免限額 英文
limit of tax credit
  • 抵 : 動詞[書面語]1. （拍） strike2. （打擊） beat3. （拋擲） throw
  • 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
  • 限 : Ⅰ名詞（指定的范圍; 限度） limit; bounds Ⅱ動詞（指定范圍, 不許超過） set a limit; limit; restrict
  • 額 : 名詞1 （額頭） forehead:寬額 a broad forehead2 （牌匾） a horizontal tablet 3 （規定的數目） a sp...
  • 抵免 : offset
  • 限額 : norm; limit; quota
  1. Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states

    在抵免法下，運用分國限額法或是綜合限額法解決國際重復征稅問題，會對企業和國家的利益產生迥然不同的影響，其原因是兩種方法在國內外不同的稅率和跨國分公司不同的盈虧狀況下會產生截然不同的稅收效應。
  2. The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income

    該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。
  3. Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law

    第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。
  4. Article 10. for the foreign - invested enterprises of encouraging categoryand limitation b categories that procure productive equipment made in china within the total investment value shall be refund the total vat of the said local equipment and exempted from cit according to the regulations, if that equipment to be procured not in the list of non tariff exemption

    十、鼓勵類和限制乙類外商投資企業，在投資總額內采購國產設備，如該類進口設備未列入不予免稅目錄，可全額退還國產設備增值稅並按有關規定抵免企業所得稅。
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