我国税收饶让抵免政策分析

税收饶让抵免作为税收抵免法的延伸和附加，其作用和意义不在于避免国际重复征税，而是确保饶让受予国鼓励外资的税收优惠政策的效果。相对于饶让政策的积极作用而言，我国部分对外签订的避免双重征税协定中规定的税收饶让条款，负面影响是存在的，但通过我们制订一系列与之配套的措施和原则，相信是可以减轻或消除这些不利影响。

Analysis about Tax Sparing Credit Policy in our Country

Tax sparing credit is the extension and attachment of Tax Credit Law. Its role and aim are not to avoid the repeating tax but assure the effect of preferential tax policy of sparing credit receiving country to encourage assure the effect of preferential iax policy of sparing credit receiving country to encourage foreign capital. There are sane negative influences in the sparing credit regulations of avoiding repeating tax signed with other countries. We make a set of matched measures arid principles to avoid or lower those negative influences.