在消除国际双重征税的若干方法中，税收抵免法是一种效果较好且得到众多子国家采用的历法。在税收拆免方法中，又可根据抵免规定的不同，划分为直接抵免和间接抵免两种。两种方法的原理虽然一样，两者间存在共性，但相对于直接抵免而言，间接抵免保留了如下特点：首先是适用对 Among several methods of eliminating international double taxation, the tax credit law is a calendaring method that works well and is adopted by many sub-countries. In the tax dismantling method, but also according to the different credit requirements, divided into direct credit and indirect credit two. Although the principle of the two methods are the same, there are commonalities between the two methods, but the indirect credit reserves the following features relative to the direct credit: firstly,