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英语翻译One principle of U.S.taxation is that double taxation sh

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英语翻译
One principle of U.S.taxation is that double taxation should be avoided,that is,if a U.S.company has already paid the taxes abroad,it should pay only taxes in the U.S.to bring the overall rate up to the U.S.rate.Thus foreign taxes already paid are subtracted from the U.S.tax as indicated in line 7,8,9,and 14.However,the tax credit does not include all taxes paid abroad.It includes all the withholding taxes but only a fraction of the total income tax of abroad.The latter is known as the deemed tax and is calculated by multiplying the tax paid abroad by the proportion of after-tax that is remitted as dividends.In the above example,the income tax abroad was $250000,but since only half of the after-tax earnings were remitted as dividends,the deemed tax was 1/2*$250000=$125000.If a third of the after-tax earnings were remitted as dividends,the deemed tax would be equal to 1/3*$250000=$83000.
美国征税的一个原则是应该避免双重税制,它的意思是,如果一家美国公司已经在国外支付税款了,把总的比率带到美国比率在美国只需支付税款.因此,在国外支付税款后,只需象7,8,9和14那样减去.不过,税额减免不包括在国外支付的全部税款.在国外的总所得税,它包括全部扣留的税款.后者通过增加比例在国外支付的那些税款被计算,税后被称为股息.上述例子,所得税在国外是250000美元,它的一半税后收入的只作为股息,认为的税款1/2 *美元250000 = 125000美元.税后收入作为股息如果,税款等于1/3 *美元250000 = 83000美元.