作为消除重复征税的方法之一的税收抵免或称为税收抵扣，其基本概念，是指一国居民（包括自然人和法人）取得来源于境外的所得或拥有境外的财产所缴纳的外国税收，准许从本国的应纳税额中扣除。对这一慨念，早已为人们所熟悉，但具体实施却涉及相当多的复杂问题，其核心是扣除 As a method of eliminating double taxation, the basic concept of a tax credit or tax deduction is that a resident of a country (including natural and legal persons) obtains foreign income or property owned by foreign residents Taxes that are allowed to be deducted from your tax liability. The concept of this has long been familiar to people, but the implementation involves a considerable number of complex issues, the core is to deduct