企业所得税避免国际双重征税办法的改进

An Improvement on Income Tax on Enterprises for Avoiding Dual Export Duties

为了避免国际双重征税．我国税法采用了从汇总税额中进行了分国不分项抵扣或定率抵扣的方法。由于这两种方法各有其缺点。故本文提出了一种新的改进方法：应纳所得税＝境内所得应纳税额＋已在某国缴纳税额比按税法应纳税额少纳金额。

In order to avoid international dual taxation, our national tax law practises the deduction from the totalamount of tax to be paid according to nations but not items or the deduction according to the stated rate. In view ofthe respective weakness in both taxations, the paper comes up with an improvement: the tax to be paid = domesticincome tax to be paid + inadequate amount which is got by taking the paid tax abroad from the tax to be paidaccording to the national tax law.