中国企业境外所得税收抵免规则探析以促进“走出去”战略实施为视角
顾海波，王淼
Chinese Enterprises Foreign Income Tax Credit RulesFrom the Perspective of Promoting the “Going-out” Policy Implementation
GU Hai-bo， WANG Miao
东北大学学报（社会科学版）
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2016, (5): 510
-517
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DOI: 10.15936/j.cnki.1008-3758.2016.05.011
