租稅扣抵

租稅扣抵是一种税收激励措施，是指一國的政府允許納稅人用一個地方（甲稅）上繳的稅收來抵扣另一個地方（乙稅）要上繳的稅收，即總共要上交的稅收是乙稅-甲稅的稅收。 [1]

参考文献
  1. Piper, Mike. . Simple Subjects, LLC. September 12, 2014. ISBN 978-0-9814542-1-4.
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