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发布会上,国家税务总局所得税司副司长刘宝柱表示,境外所得税收抵免是指企业取得境外所得在境外直接缴纳或间接负担的企业所得税性质的税额,可以从其国内应纳所得税额中抵免的政策。这是一种消除国际重复征税的方法,能够有效降低中国“走出去”企业的税负。pk10系统资料图:C919。 中新社记者 殷立勤 摄