法案也将取消石油公司2004年获得的“国内生产”的税收减免，这项减免比对地理成本的税收暂停征收数额上要小得多。
The bill would also rescind a tax credit for "domestic manufacturing" that oil companies received in 2004 and a much smaller tax break for geological expenses.
应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
第二部分分析了税收流失的各种现象，并在国内外学者观点的基础上，对税收流失的概念进行界定，与此同时介绍了各种税收流失的研究方法。
In the second part, Based on the analysis of tax losing phenomenas and various kinds of academic viewpoints, I defines tax losing and present the ways to research tax losing.
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