双重征税的消除──外商投资企业和外国企业所得税实务讲座之十五

• 作 者: 王选汇
• 出 处: 涉外税务
• 发表日期: 1996年06期
• 关键词: 双重征税 境外所得 税务当局 纳税总额 扣除额 应纳税所得额 纳税年度 汇总纳税 特许权使用费 汇总计算

依照税法规定，外商投资企业的g机构设在中国境内，负有居民纳税义务，应就来源于巾国境内、境外的所得缴纳所得税。其来源于中国境外的所得已在境外缴纳的所得税，可以在汇总纳税时，从其应纳税额中扣除，也就是允许用税额抵扣的方法消除重复征税。允许抵扣的境外税收和凭据允

In accordance with the provisions of the tax law, the g institution of a foreign-invested enterprise is located in China and has the obligation to pay taxes by residents. Income tax should be paid on income derived from the territory of or abroad. The income tax, which is derived from the income outside China and has been paid outside the country, can be deducted from the tax payable when the tax is collected. That is, the tax deduction is allowed to eliminate the double taxation. Offshore tax and vouchers that allow deductible