1.
tax eligible on tax credit
税收抵免的合格税种
2.
credit for foreign death taxes
外国遗产税的税收抵免
3.
persons eligible on tax credit
税收抵免的纳税人条件
4.
special limitations on the foreign tax credit
外国税收抵免特别限额
5.
excess limitation on tax credit
税收抵免的超额限制
6.
promoting mergers tax credit
促进企业并合税收抵免
7.
credit for tax on prior transfer
早期资产转移税的税收抵免
8.
foreign income limitation on tax credit
对税收抵免的外国收入限额
9.
tax sparing(matching credit)
税收饶让, 即与外国政府优惠税收减免额相对应的税收抵免
10.
dollar limit on the amount creditable
美国税收抵免的金额限制
11.
per item limitation
外国税收抵免的分项限额
12.
per country limitation
外国税收抵免的分国限额
13.
Tax sparing credit is the extension and attachment of Tax Credit Law.
税收饶让抵免作为税收抵免法的延伸和附加,其作用和意义不在于避免国际重复征税.
14.
On the Foreign Tax Credit Regime of U.S. Federal Income Tax Law;
美国联邦所得税法外国税收抵免制度研究
15.
A study of the Incentive Effect of Labor Income Tax Credit on Social Aid;
论劳动所得税收抵免对社会救助的激励效应
16.
Perfecting Foreign Tax Credit Regimes in China:with the References from Other Countries;
借鉴国外经验 完善我国外国税收抵免制度
17.
The tax credit is an imputation based on the fact that corporation tax has been paid.
税收抵免是以已经交纳的公司税为基础的一种估算制度。
18.
(ii) government revenue that is otherwise due is foregone or not collected (e.g. fiscal incentives such as tax credits) ;
（ⅱ）放弃或未征收在其他情况下应征收的政府税收（如税收抵免之类的财政鼓励）1；