中日美三国外国税收抵免制度的比较及借鉴□郑旭伟随着国际间经济的频繁交往，国际重复征税现象逐年增加。抵免制度作为消除国际重复征税，特别是由于不同国家同时行使居民税收管辖权和收入来源地税收管辖权导致的国际重复征税的较为有效的办法，已得到大多数国家的采纳和... Comparison and Reference of Foreign Tax Credit Systems in China, Japan and the United States □ Zheng Xuwei Along with frequent international economic exchanges, the phenomenon of international double taxation increases year by year. As a more effective way to eliminate international double taxation, especially because of the simultaneous implementation by different countries of double taxation on tax arising from the tax jurisdiction of resident and source of income, the credit system has been adopted and adopted by most countries. .