中美所得稅抵免制度之比較分析.pdf

1、上海交通大學(xué)碩士學(xué)位論文中美所得稅抵免制度之比較分析姓名：孫啟剛申請學(xué)位級別：碩士專業(yè)：法律·經(jīng)濟法指導(dǎo)教師：許多奇200905203The Research Of Foreign Tax Credit System Between China And USA ABSTRACT Foreign tax credit legal system is an important method accepted widely by i

2、nternational society to resolve the international double taxation. Firstly this article explains the legal background of international double taxation. And it makes an introduction on 4 kind of method about resolving int

3、ernational double taxation with each feathers. Then, it can draw the conclusion that foreign tax credit is the most efficient way to resolve international double taxation. Secondly, this article by the research of basic

4、theory and structure of USA federal foreign tax credit legal system, make a comparison between China and USA. And it analysis the main defects and disadvantages of China foreign tax credit legal system. Finally, this art

5、icle put up the corresponding improvement measure, in order to maximum protect China tax jurisdiction as well as resolve the international double taxation. Therefore it can provide a certain reference for China income ta