The author considers that the qualifications involve three facets , the qualifications of taxpayers , of foreign taxes and of procedures , of which the second facet is prescribed by law in the most detailed way and the kernel of the provisions is that creditable foreign taxes are income taxes in u . s . sense judged on their dominant characters 美国抵免外国税收的条件主要涉及三个方面：纳税人的资格、外国税的条件和程序上的要求，其中外国税的条件规定得最为详细，其核心内容为，可抵免外国税就其主要特征来说必须是美国意义上的所得税。
In chapter 1 , the thesis starts with the conception of the tourism tax ; then uses the statistics to illustrate the present situation and the prospect of the tourism in china ; last , according to the examples and policy carried out by government , show the positive and negative influence , the situation of the chinese tourism tax . chart 2 discusses our inspiration from foreign tax policy and management 本文共分为6章第一章： “旅游税收的意义和影响”首先对税收的形式特征、综合作用以及亚当?斯密所列举的税收原则作了综合性的概述；其次通过大量实例分析了税收对于旅游业各方面的影响；最后从中国国家税务总局近年来的方针政策阐述了国内旅游税收的发展状况。
