How To Deduct The Income Tax Paid By Taxpayers Outside China?

In accordance with the Provisional Regulations on enterprise income tax, the enterprise shall pay the enterprise income tax on its income from domestic and overseas sources. As most countries in the world exercise the jurisdiction of the residents' tax jurisdiction and income sources, in order to avoid double taxation, China's tax law stipulates that taxpayers' tax payments abroad should be deducted when the enterprise income tax is paid in the territory. When the taxpayer pays incom