Journal of Northeastern University(Social Science)
Chinese Enterprises Foreign Income Tax Credit RulesFrom the Perspective of Promoting the “Going-out” Policy Implementation
GU Hai-bo， WANG Miao
Journal of Northeastern University(Social Science) . 2016, (5): 510 -517 .  DOI: 10.15936/j.cnki.1008-3758.2016.05.011