tax sparing

Brief Discussion on Tax Sparing Credit of International Tax

浅析国际税收的饶让抵免

It is a subsidiary principle arising from the development of the principle of the tax sparing credit system, and an important system in international tax laws. It is usually the terms of bilateral tax agreements.

它是在抵免制度的发展中产生的附属原则，是国际税法中的一项重要制度，它通常以税收饶让抵免条款的形式约定在双边税收协定中。

Avoidance of Double Levy and its Lessons for Chinese Economy; Tax sparing credit is the extension and attachment of Tax Credit Law.

税收饶让抵免作为税收抵免法的延伸和附加，其作用和意义不在于避免国际重复征税。

Chapter 4 is a study on international tax sparing credit legal system.

第4章是税收饶让抵免法律制度研究。

In the world of modern tax system, international tax on tax credits and tax sparing is a very worthy of study.

在世界现代税收制度中，在国际税收方面，关于税收抵免和税收饶让是一个很值得研究的问题。

Analysis about Tax Sparing Credit Policy in our Country

我国税收饶让抵免政策分析

Tax sparing credit is the extension and attachment of Tax Credit Law.

税收饶让抵免作为税收抵免法的延伸和附加,其作用和意义不在于避免国际重复征税.

Tax sparing is aimed to promote the effectiveness of tax incentives for foreign investment and is effective to encourage the foreign direct investment.

税收饶让的目的是为了保证税收优惠的效果以吸引外国投资。税收饶让对吸引外国直接投资是有效的。