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allowable tax credit中文什么意思

發(fā)音:   用"allowable tax credit"造句
  • 稅款可抵免額
  • allowable:    adj. 可容許的，可承認(rèn)的，不礙事的，正當(dāng)?shù)摹?Two ...
  • tax:    n. 1.稅，租稅，租款 (on; upon)。 2.〔 ...
  • credit:    n. 1.信用，信任。 2.名譽(yù)，名望，聲望。 3.贊揚(yáng) ...
  • tax credit:    貸方稅額, 課稅津貼; 抵減稅額; 抵免所得稅; 課稅扣除; 免稅/抵稅; 稅額減免; 稅收抵扣; 稅收抵免; 稅收減免
  • bilateral agreement on tax credit:    雙邊稅收抵免協(xié)定
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例句與用法

  1. Allowable tax credit
    稅款可抵免額
  2. Article 24 as regards the dividends , bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly , the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
    第二十四條居民企業(yè)從其直接或者間接控制的外國企業(yè)分得的來源于中國境外的股息、紅利等權(quán)益性投資收益，外國企業(yè)在境外實(shí)際繳納的所得稅稅額中屬于該項所得負(fù)擔(dān)的部分，可以作為該居民企業(yè)的可抵免境外所得稅稅額，在本法第二十三條規(guī)定的抵免限額內(nèi)抵免。

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