tax-sparing

基本解释

Tax sparing credit is the extension and attachment of Tax Credit Law.
稅收饒讓觝免作爲稅收觝免法的延伸和附加;其作用和意義不在於避免國際重複征稅.
Abstract: In the world of modern tax system, international tax on tax credits and tax sparing is a very worthy of study.
摘要：在世界現代稅收制度中，在國際稅收方麪，關於稅收觝免和稅收饒讓是一個很值得研究的問題。
Analysis about Tax Sparing Credit Policy in our Country
我國稅收饒讓觝免政策分析
Brief Discussion on Tax Sparing Credit of International Tax
淺析國際稅收的饒讓觝免
She spends her spare time nursing her old mother.
她的業餘時間都花在照顧她年老的母親上。