我国企业所得税境外所得抵免规定中存在的问题及对策

Issues in Foreign Income Credit Policy under the Enterprise Income Tax Law in China and Their Countermeasures

本文通过对现有境外所得抵免政策的分析,指明其需要补充和完善的内容,同时提出了相关政策建议。

Based on an analysis of current foreign income credit policy,this paper points out some contents that should be amended or perfected and puts forward relevant proposals.