税收饶让是指居住国政府对跨国纳税人在非居住国得到优惠减免的那部分所得税税款,视同已经缴纳,给予饶让抵免。税收饶让一般在发达国家与发展中国家进行,发展中国家为了吸引外资,对发达国家的投资者实施一系列的税收优惠政策,但是根据税收抵免政策的要求,发展中国家减免的税收被发达国家补征,没有实现惠及投资者的目的。所以,发展中国家往往要求发达国家给予税收饶让,不再对减免部分进行补征。迄今为止,我国已经与99个国家签订国际税收协定,其中一半以 Tax sparing refers to the government of the country of residence of multinational taxpayers in non-resident countries receive preferential relief that part of the income tax, deemed to have been paid, given Rao let credit. Tax ransacks are generally carried out in developed and developing countries, developing countries in order to attract foreign investment, developed countries, investors to implement a series of tax incentives, but according to tax credit policy requirements, tax relief for developing countries was Levied by developed countries did not achieve the purpose of benefiting investors. Therefore, developing countries often require developed countries to grant tax concessions and no longer apply for relief. To date, China has signed international tax treaties with 99 countries, half of them