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本文从现行我国企业境外所得税收抵免相关税收政策的执行情况入手,梳理出现行税收政策亟需解决的问题,并借鉴部分国家的经验,提出了进一步完善我国企业境外所得税收抵免相关税收政策的思路和建议。
Based on the implementation of tax policies related to the overseas income tax credit of Chinese enterprises, this paper combs the problems which need to be solved urgently, and draws lessons from the experiences of some countries, puts forward some suggestions to further improve the tax policies related to the overseas income tax credit of Chinese enterprises Ideas and suggestions.