税收饶让

由第二至第四章组成：第二章分析了税收饶让的实施现状并论证了其合理性；

Chapter 2 analyzed the present conditions of tax sparing and proved its rationale .

税收饶让的目的是为了保证税收优惠的效果以吸引外国投资。税收饶让对吸引外国直接投资是有效的。

Tax sparing is aimed to promote the effectiveness of tax incentives for foreign investment and is effective to encourage the foreign direct investment .

第4章是税收饶让抵免法律制度研究。

Chapter 4 is a study on international tax sparing credit legal system .

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 .

税收饶让会诱使东道国政府降低对外国投资的税率，同时刺激东道国用税收优惠代替对外国投资的非税收鼓励措施。

It will induce the host government to reduce the tax rate of foreign investment and encourage it to substitute the non-tax foreign investment with tax incentives .

所产生的问题包括：其一是如果没有税收饶让措施的配合，东道国所采用的吸引外资的税收优惠可能会落空；

The so-called problems are as follows : ( a ) the tax preference measures taken by host countries will be useless if there are no tax sparing ;

税收饶让，即与外国政府优惠税收减免额相对应的税收抵免减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批；

Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations .

它是在抵免制度的发展中产生的附属原则，是国际税法中的一项重要制度，它通常以税收饶让抵免条款的形式约定在双边税收协定中。

It is a subsidiary principle arising from the development of the principle of the tax sparing credit system , and an important system in international tax laws . It is usually the terms of bilateral tax agreements .

浅析国际税收的饶让抵免

Brief Discussion on Tax Sparing Credit of International Tax

国际税收协定中饶让抵免条款问题研究

Tax Sparing Clauses in International Tax Treaties

在世界现代税收制度中，在国际税收方面，关于税收抵免和税收饶让是一个很值得研究的问题。

In the world of modern tax system , international tax on tax credits and tax sparing is a very worthy of study .