对当前国际税收抵免与国际税收饶让研讨（Discuss the current international tax credit and international tax allowance）.docVIP

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对当前国际税收抵免与国际税收饶让研讨（Discuss the current international tax credit and international tax allowance）.doc

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对当前国际税收抵免与国际税收饶让研讨（Discuss the current international tax credit and international tax allowance）

对当前国际税收抵免与国际税收饶让研讨（Discuss the current international tax credit and international tax allowance） Discuss the current international tax credit and international tax allowance For current international tax credits and international taxation, lets discuss 2009-02-03 21:17:33 Abstract: in the modern world tax system, in the field of international taxation, tax credit and tax sparing are a question worth studying. It has positive significance in solving repeated taxation and tax incentives and promoting the development of international economy and trade. Keywords: international taxation; tax credit; tax sparing Abstract: In the world of modern tax system, international tax on tax credits and tax sparing is a very worthy of study. For it to resolve double taxation and tax incentives to promote international economic and trade development has a positive meaning. Key, words:, international, taxation; tax credits; Tax Sparing I. questions about the international tax credit The so-called international tax credit, that is, the domestic enterprises, citizens or residents, in foreign countries to pay income tax, return to the country to pay income tax, will be paid in foreign countries to deduct the income tax. It is a major way to avoid double taxation among countries in the modern tax system. (1) the emergence of double taxation and the emergence of tax credits; Double taxation means the same income of a taxpayer and is taxed at the same time by more than two countries. Double taxation is mainly caused by the overlap of tax jurisdiction. In accordance with the principle of national sovereignty, a countrys tax jurisdiction, according to the territorial and personal two different principles to establish. The tax jurisdiction established in accordance with the principle of territoriality is called regional jurisdiction, also known as revenue source jurisdiction, which means that a country has the right to levy taxes on the income that has occurred in its own country. According to