抵免法的英文

• method of tax credit

• "法"英文翻译    law
• "税收抵免法" 英文翻译 :    tax credit method
• "信贷税收抵免法" 英文翻译 :    credit method
• "抵免" 英文翻译 :    offset
• "放免法" 英文翻译 :    ria
• "减免法" 英文翻译 :    relief method
• "债券割免法" 英文翻译 :    bond immunization
• "抵免额" 英文翻译 :    creditable amount
• "宽免法律责任" 英文翻译 :    exonerate from liability
• "抵免所得税" 英文翻译 :    tax credit
• "抵免限额" 英文翻译 :    limit of tax credit
• "可抵免税款" 英文翻译 :    creditable tax
• "排放抵免" 英文翻译 :    emission credit
• "全额抵免" 英文翻译 :    full credit
• "税款抵免" 英文翻译 :    credit to be given agai t tax; credit to be given against tax
• "税收抵免" 英文翻译 :    tax credit
• "所得税抵免" 英文翻译 :    income tax credit
• "学分抵免" 英文翻译 :    credits waiver and transference
• "预提税抵免" 英文翻译 :    withholding tax credit
• "赠与税抵免" 英文翻译 :    gift tax credit
• "美国国家豁免法" 英文翻译 :    united states law of state immunity
• "外国政府豁免法" 英文翻译 :    foreign sovereign immunities act
• "外国主权豁免法" 英文翻译 :    foreign sovereign immunity act
• "应税收益额减免法" 英文翻译 :    tax deduction method
• "超额税收抵免" 英文翻译 :    excess tax credit

• 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
  美国联邦所得税法中的外国税收抵免制度一方面为美国提供了消除国际双重征税的主要方法- -抵免法，另一方面在极力地维护美国的税收管辖权，因此是避免国际双重征税和维护美国税收管辖权的矛盾统一体。
• 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
  第一章首先讨论了美国抵免制度的法律背景，包括美国行使税收管辖权产生国际双重征税的情形，美国避免国际双重征税的途径与方法等；然后对美国抵免制度作了概括性介绍，并通过与免税法和扣除法的对比，得出抵免法是美国消除国际双重征税主要方法的结论。
• Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation , but they can greatly and distinctively influence the interest of enterprises and states , in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
  在抵免法下，运用分国限额法或是综合限额法解决国际重复征税问题，会对企业和国家的利益产生迥然不同的影响，其原因是两种方法在国内外不同的税率和跨国分公司不同的盈亏状况下会产生截然不同的税收效应。