1) Fixed Foreign Tax Credit
定率国外税额扣抵
2) Foreign Tax Credit
国外税额扣抵
3) Tax Creditable Ratio
税额扣抵比率
4) Per Country Limitation
个别限额法(国外税额扣抵)
5) Foreign tax credits
外国税额扣除
6) Upper Limits of the Tax Creditable Ration
税额扣抵比率上限
补充资料：税额
1.按税率缴纳的税款数额。
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