居民企业境外所得税收抵免的计算

当居民企业取得境外所得时,通常已经在所得来源地按照当地的相关法律缴纳过所得税。如何按照我国税法规定正确计算可抵免的境外所得税额是每个有涉外业务的居民企业面临的难题。本文介绍了居民企业境外所得税收抵免相关项目的计算,并以案例的方式进一步加以分析。

Calculation of Foreign Income Credit of Resident Enterprises

Generally speaking,the income tax has been paid by resident enterprises according to local laws when obtaining foreign incomes. It is a difficult issue for each resident enterprise that have foreign business to calculate foreign income credit accurately pursuant to tax laws in China. This paper introduces the calculation methods of foreign income credit of resident enterprises with case analysis.