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。
英文短句/例句
1.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
2.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
3.The Legal Appraisement of Tax Sparing System and Application in Our Country;税收饶让抵免制度的法律评价及我国的适用对策
4.excess limitation on tax credit税收抵免的超额限制
5.Chapter 3 is a study on full credit and ordinary credit legal system.第3章是全额抵免与限额抵免法律制度研究。
6.Pardon was freely extended to all who had resisted the invasion赦免所有抵制侵略的人们
7.dollar limit on the amount creditable美国税收抵免的金额限制
8.He also said discussion of a boycott during the meeting will be hard to avoid.他还说，会议期间难免会讨论抵制问题。
9.an immunosuppressive drug (trade name Imuran) used to prevent rejection of a transplanted organ.用来预防器官移植受抵制的免抑制力的药物。
10.Immunosuppressive Reagents Reverse Obesity Induced Insulin Resistance;免疫抑制剂逆转胰岛素抵抗的实验研究
11.America may avoid recession, but it won't avoid a slow-down.美国人也许能够避免经济衰退，但无法抵制增幅放慢。
12.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。
13.TLR4 Signaling Promotes Immune Escape and Apoptosis Resistance of Tumor Cells and the Underlying Mechanisms;TLR4促进肿瘤细胞免疫逃逸和凋亡抵抗的分子机制研究
14.tax eligible on tax credit税收抵免的合格税种
15.special limitations on the foreign tax credit外国税收抵免特别限额
16.credit for foreign death taxes外国遗产税的税收抵免
17.persons eligible on tax credit税收抵免的纳税人条件
18.precredit U.S.tax未抵免前应纳美国税收
相关短句/例句
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]['b??k?t][美]['b??'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
6)method of foreign tax credits抵免法
延伸阅读
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。
