| 企业境外所得税收抵免相关问题分析 |
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| 引用本文： | 上海市国家税务局课题组,许建斌,周宏权,陈华,金亚萍,李亚琴,张荣,王星萍,殷明. 企业境外所得税收抵免相关问题分析[J]. 涉外税务, 2011, 0(7) |
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| 作者姓名： | 上海市国家税务局课题组 许建斌 周宏权 陈华 金亚萍 李亚琴 张荣 王星萍 殷明 |
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| 摘 要： | 本文从现行我国企业境外所得税收抵免相关税收政策的执行情况入手,梳理出现行税收政策亟需解决的问题,并借鉴部分国家的经验,提出了进一步完善我国企业境外所得税收抵免相关税收政策的思路和建议。
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| 关 键 词： | 企业所得税 境外所得 税收抵免 |
An Analysis on Relevant Issues concerning Foreign Tax Credit of Enterprise Income Tax |
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| A Research Group from the State Tax Bureau in Shanghai. An Analysis on Relevant Issues concerning Foreign Tax Credit of Enterprise Income Tax[J]. International Taxation In China, 2011, 0(7) |
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| Authors: | A Research Group from the State Tax Bureau in Shanghai |
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| Affiliation: | A Research Group from the State Tax Bureau in Shanghai |
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| Abstract: | Starting from an analysis on the performance of current enterprise foreign income tax credit policies, this paper sorts out existing issues requiring enrichment and improvement in current tax policies, and proposes some ideas and suggestions on further improving foreign income tax credit policies in China. |
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| Keywords: | Enterprise income tax Foreign income Tax credit |
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