摘要
避免国际重复征税的方式有减税制、扣除制、免税制和抵免制等四种 ,通过对这四种方式进行分析和比较 ,找出其利弊 ,从而更好地避免国际重复征税。
There are four kinds of systems of avoiding international repeated collecting taxes pattern,such as the system of taxes reduction,system of deduction,system of exemption from taxation system of cancellation and remission.Analysing amd Comparing them can help avoid international repeated collecting taxes.
出处
《青海师专学报》
2001年第5期61-62,共2页
Journal of Qinghai Junior Teachers' College
关键词
减税制
扣除制
免税制
抵免制
system of reduction taxes
system of deduction
system of exemption from taxation
system of cancellation and remission