内容摘要：

本文从消除国际双重征税的方法、外国税收抵免的条件、外国税收抵免的限额等角度对中美外国税收抵免制度进行了详细比较，并指出了我国外国税收抵免制度存在的缺陷，认为应借鉴国外经验对我国的外国税收抵免制度加以完善。

关键词：外国税收抵免　国际双重征税　税收管辖权

abstract:this paper makes a comparative study on foreign tax credit (ftc) regimes in china and usa, including methods of alleviating international double taxation, qualifications and limitations of ftc, etc. it also points out deficiencies in ftc regimes of china and puts forward corresponding suggestions after drawing on experiences from other countries as reference.

>>阅读全文