抵免法

我国现在主要采用直接抵免法，不允许采用间接抵免方法。

The current Chinese tax credit practice is direct credit rather than indirect ones .

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。

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 .

本文首先论述了国际重复征税的法律背景，及主要类型，并介绍了当前解决国际重复征税的四种方法及各自特点，得出税收抵免法是解决国际重复征税的最可行选择。

Firstly this article explains the legal background of international double taxation . And it makes an introduction on 4 kind of method about resolving international double taxation with each feathers .

调整股息所得税的基本路径有两条：一是改革股息所得税方法，利用股息免税法和归集抵免法等减轻或消除股息的重复征税；二是调整股息所得税税率，直接降低股票资本成本。

There are two ways : one way is revising method of dividend tax , and using dividend partial inclusion method or imputation method to relief or eliminate the double taxation of dividend . The other way is reducing dividend tax rate to lower cost of stocks .

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。

Avoidance of Double Levy and its Lessons for Chinese Economy ; Tax sparing credit is the extension and attachment of Tax Credit Law .