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在本论文中,笔者首先简单介绍了《关于企业境外所得税收抵免有关问题的通知》的相关内容,而后对企业境外所得税收抵免过程中应注意的问题进行了深入探讨。
In this thesis, the author first briefly introduces the relevant contents of “Notice on Relevant Issues about Enterprise Income Tax Credit Offices”, and then discusses the issues that should be paid attention to in the process of corporate income tax credit offenses.