## 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

## 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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