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词汇
tax credit
释义
tax credit
税款扣抵;税额减免
指一国政府可按本国税率对於本国企业在海外直接投资的全部盈利课徵所得税,但是对於该企业在地主国已经缴纳的所得税,得用以抵减本国税额,以免发生重覆课税的情形。
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