境外所得是“境内所得”的对称。指个人、法人和其他组织来源于本国境外的各项所得。如生产经营所得，劳务报酬所得，财产租赁所得，特许权使用费所得，利息、股息、红利所得，等等。由于世界各国的法律规定极不统一，因而判断境内所得和境外所得的具体标准也存有很大差异，但在行使税收管辖权、课征所得税方面的基本做法则大体一致。
纳税人兼有来源于中国境内、境外所得的，应分别申报计算纳税。
A tax payer who has income earned from both DE and outside China shall respectively declare, calculate and pay.
被转让的境外控股公司所在国（地区）对其居民境外所得不征收所得税。
The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.
应用推荐