境外所得税税款扣除限额是指纳税人的境外所得,依照企业所得税条例及实施细则的有关规定,扣除为取得该项所得应摊计的成本、费用以及损失后,得出的应纳税所得额按规定税率计算出的应纳税额。该扣除限额应当分国(地区)不分项计算,其计算公式是:境外所得境内、境外所税税款扣=得按税法计算除限额的应纳税总额×(来源于某外国的所得额÷境内、境外所得总额)笔者认为上述公式可简化为下式:境外所得税税款扣除限额=来源于某外国的应纳税 The deduction limit of overseas income tax refers to the taxpayers' overseas income. According to the relevant provisions of the Enterprise Income Tax Ordinance and Implementation Rules, deducting the cost, expense and loss that should be amortized to obtain the income, Required tax rate to calculate the tax. The deduction limit should be calculated according to the country (region) not divided into categories, and the formula is: Taxes on domestic and overseas income tax deducted from tax = Taxable amount excluding tax under the tax law × (Income derived from a foreign country ÷ Total amount of domestic and overseas income) In my opinion, the above formula can be simplified to the following formula: Tax deduction of overseas income tax limit = Tax payable from a foreign country