稅收間接抵免 的英文怎麼說

中文拼音 [shuìshōujiānjiēdǐmiǎn]
稅收間接抵免 英文
indirect tax credit
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 間 : 間Ⅰ名詞1 （中間） between; among 2 （一定的空間或時間里） with a definite time or space 3 （一間...
  • 接 : Ⅰ動詞1 （靠近;接觸） come into contact with; come close to 2 （連接; 使連接） connect; join; put ...
  • 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...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  • 間接 : indirect; secondhand
  • 抵免 : offset
  1. 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。
  2. In order to help high - tech industries to grow quickly, the government has implemented a lot of preferential policies in tax, including direct preferential policies ( such as tax - free period, preferential tax - rate and so on ) and indirect preferential policies ( such as accelerated depreciation, investment credit and so on ) results show that there exists many issues in the implementing of these policies and some of them do not bring about good effects

    為了扶持高新技術產業的發展，我國在稅收方面實施了許多優惠政策，包括直接稅收優惠政策（如免稅期、優惠稅率等）和間接稅收優惠政策（如加速折舊、投資抵免等） ，但有關實證研究分析表明，這些稅收優惠政策在實施過程中存在許多問題，有些政策效果並不明顯。
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