随着我国经济全球化进程的不断推进,国家间的交流愈来愈密切,各种跨国公司不断增多,跨国贸易也得到了极为迅速的发展。与此同时,国际双重征税的问题也愈来愈突出,这给各个进出口企业的发展带来了沉重的经济负担。为了促进国际贸易的顺利开展,我国税法进行了相应的修正,对在中国境内的非居民企业及其分支机构在境外所得应缴纳的境外税额,给予与国内居民企业相类似的优惠,包括境外税额抵免等。这一政策的提出,对于国内 With the continuous advance of our country’s economic globalization, the exchanges among nations are getting closer and closer. Various multinational corporations are constantly increasing and the transnational trade has also witnessed extremely rapid development. At the same time, the issue of double taxation in the international arena has also become increasingly prominent, which has caused a heavy financial burden on the development of all import and export enterprises. In order to promote the smooth development of international trade, the tax law of our country has been amended accordingly. Foreign tax payable on non-resident enterprises and their branches in China that are acquired abroad has been given similar preferential treatment to that of domestic resident enterprises, including the amount of overseas tax Credit and so on. The proposed policy, for domestic