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行次 |
国家 （地区） |
境外税前所得 |
境外所得纳税调整后所得 |
弥补境外以前年度亏损 |
境外应纳税所得额 |
抵减境内亏损 |
抵减境内亏损后的境外应纳税所得额 |
税率 |
境外所得应纳税额 |
境外所得可抵免税额 |
境外所得抵免限额 |
本年可抵免境外所得税额 |
未超过境外所得税抵免限额的余额 |
本年可抵免以前年度未抵免境外所得税额 |
按简易办法计算 |
境外所得抵免所得税额合计 |
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按低于12.5%的实际税率计算的抵免额 |
按12.5%计算的抵免额 |
按25%计算的抵免额 |
小计 |
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1 |
2 |
3 |
4 |
5 (3-4) |
6 |
7 (5-6) |
8 |
9 (7×8) |
10 |
11 |
12 |
13 (11-12) |
14 |
15 |
16 |
17 |
18(15+ |
19(12+14+18) |
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1 |
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2 |
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3 |
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4 |
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5 |
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6 |
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7 |
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8 |
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9 |
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10 |
合计 |
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