| 比较四种避免国际重复征税方式 |
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| 引用本文： | 袁霞.比较四种避免国际重复征税方式[J].青海师专学报,2001,21(5):61-62. |
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| 作者姓名： | 袁霞 |
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| 作者单位： | 青海大学财经学院 |
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| 摘 要： | 避免国际重复征税的方式有减税制、扣除制、免税制和抵免制等四种 ,通过对这四种方式进行分析和比较 ,找出其利弊 ,从而更好地避免国际重复征税。
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| 关 键 词： | 减税制 扣除制 免税制 抵免制 |
| 文章编号： | 1007-0117(2001)05-0061-02 |
| 修稿时间： | 2000年8月31日 |
Comparison on Four kinds of Avoiding international Repeated Collecting Taxes Pattern |
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| YUAN Xia.Comparison on Four kinds of Avoiding international Repeated Collecting Taxes Pattern[J].Journal of Qinghai Junior Teachers' College,2001,21(5):61-62. |
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| Authors: | YUAN Xia |
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| Abstract: | There are four kinds of systems of avoiding international repeated collecting taxes pattern,such as the system of taxes reduction,system of deduction,system of exemption from taxation system of cancellation and remission.Analysing amd Comparing them can help avoid international repeated collecting taxes. |
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| Keywords: | system of reduction taxes system of deduction system of exemption from taxation system of cancellation and remission |
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