... tax exempt 免税免税的利息免税的 Tax Exemption Method 免税法 tax exemption 免税 ...
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...得税类税种， 其计税基础必须是净收入 国际重复课税免除的主要方法 扣除法（Deduction Method） 免税法（Exemption Method）抵免法（Credit Method） 抵免法（Credit Method） 减免法（Reduction Method） 税收饶让抵免 不免除重复课税措施的情况...
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1、全额免税法(Method of Full Exemption) 指居住国对居民纳税人来源于境内的所得计算征 税时,仅按境内所得额确定应适用的税率,不考虑其 来源于境外的免于征税的所得数额。
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累进免税法 Method of Progressive Exemption ; Exemption with Progression
团体弥补免税法 Group Relief
股利所得免税法 dividend-exemption system
网络免税法案 Internet Tax Freedom Act
互免税法律 Reciprocal exemption statutes
互联网免税法 Internet Tax freedom Act
股利所得减免税法 Dividend-exemption System
全额免税法 Full exemption
股利所得减半免税法 Half-income System
我国长期以来采用“古典制”，不可避免经济性重复征税，因而近期应采取股利所得免税法，远期可采用归集抵免法。
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
征税法案得到了许多传统实体零售商的支持，包括沃尔玛与塔吉特，它们认为网购免税提供给它们网上竞争对手不公平的优势。
Its levy is supported by many bricks-and-mortar retailers, including Walmart and Target, which argue that exemption from the tax hands an unfair advantage to their online rivals.
Bianco Research公司的Howard Simons认为，免税主要影响的是富裕的纳税人，由于税法经常改变，他们无法确定(免税债券的)收益。
And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.
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