Math Problem Statement
A企业(中国企业)取得境外公司B分配的股息100万,B已经在境外缴纳了企业所得税,税率为20%,请回答,A公司在国内缴纳企业所得税时可以抵免的额度为?
Solution
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Math Problem Analysis
Mathematical Concepts
Tax Credit
Double Taxation
Formulas
境外已缴税额 = 股息 * 境外税率
国内应缴税额 = 股息 * 国内税率
可以抵免的税额 = min(境外已缴税额, 国内应缴税额)
Theorems
Tax Credit Theorem
Double Taxation Relief Theorem
Suitable Grade Level
Grades 11-12
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