exemption method 中文意思是什麼
exemption method
解釋
免稅方法-
Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。 -
It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important
第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。 -
General vat taxpayer or non - vat taxpayer exports purchased used facility, is subject to exemption without tax refund method
第七條增值稅一般納稅人和非增值稅納稅人出口的外購舊設備，實行免稅不退稅的辦法。 -
If small - scale taxpayer exports self - used facility or purchased used facility, it is subject to tax exemption without refund method
第八條小規模納稅人出口的自用舊設備和外購舊設備，實行免稅不退稅的辦法。 -
Enterprise doesn ' t declare the export of used facility within stipulated period, but can provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency, shall be subject to tax exemption but not tax refund method ; enterprise can ' t provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency and other stipulated documents, shall be collected tax according to prevailing policies
未在規定期限內申報的出口舊設備，凡企業能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明的，實行免稅不退稅辦法；企業不能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明及其他規定憑證的，按照現行稅收政策予以征稅。
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