1) imputation system
归集抵免制
1.
In order to perfect our tax policy of capital fund, some measures should be taken as the following: avoiding double taxation, carrying out imputation system, exercising consolidated tax rate to all kinds of funds and put the policies into effect, etc.
完善我国投资基金的税收政策可从以下几个方面入手：避免“双重课税”，实行税收归集抵免制；对基金的各类所得尽快实行统一税率，加强政策的可操作性，等等。
2) credit imputation
归集抵免
1.
Partial integration system,especially credit imputation system,is widely accepted in we.
部分一体化制度尤其是“归集抵免制”以其突出的优点被西方国家广泛采纳 ,我国当前真正的法人公司制企业为数甚少 ,宜继续按企业所得税课征。
3) integrated tax credit
归集抵免法
1.
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
我国长期以来采用“古典制” ,不可避免经济性重复征税 ,因而近期应采取股利所得免税法 ,远期可采用归集抵免法。
4) foreign-tax-credit system
抵免制
1.
In the research field of FDI,a common opinion is that the host country s tax incentives are of no effect due to the home country s foreign-tax-credit system.
国际直接投资研究领域,人们普遍认为,当母国对来源于外国的所得实行抵免制以避免国际重复课税时,东道国对外资企业的税收优惠往往转化为母国政府的财政收入,母国的投资者无法获得东道国给予的税收优惠。
5) Boycott
[英]['bɔɪkɔt] [美]['bɔɪ'kɑt]
集体抵制
1.
On Anti-trust Law Regulation Concerning the Boycott Initiated by Trade Association in China;
论我国行业协会集体抵制行为的反垄断法规制
补充资料：抵免制
抵免制：又称外国税收抵免，是配合冲突规范解决国际重复征税的方法之一，为世界上大多数国家所采用。按照抵免制，纳税人可将已在收入来源国实际缴纳的所得税税款在应向居住国缴纳所得税额内抵免。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条