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     稅(shui)(shui)(shui)收(shou)(shou)饒(rao)讓又稱“虛擬抵(di)(di)(di)免(mian)(mian)(mian)(mian)”和(he)“饒(rao)讓抵(di)(di)(di)免(mian)(mian)(mian)(mian)”，指居(ju)住(zhu)國政府對其居(ju)民在(zai)國外得(de)到減免(mian)(mian)(mian)(mian)稅(shui)(shui)(shui)優(you)惠的(de)(de)那一(yi)部分(fen)，視同已經(jing)(jing)繳納，同樣(yang)給予(yu)(yu)稅(shui)(shui)(shui)收(shou)(shou)抵(di)(di)(di)免(mian)(mian)(mian)(mian)待(dai)遇(yu)，不再按居(ju)住(zhu)國稅(shui)(shui)(shui)法(fa)(fa)規(gui)(gui)定的(de)(de)稅(shui)(shui)(shui)率予(yu)(yu)以補征。稅(shui)(shui)(shui)收(shou)(shou)饒(rao)讓是配合抵(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)(fang)法(fa)(fa)的(de)(de)一(yi)種(zhong)特(te)殊(shu)方(fang)(fang)式(shi)，是稅(shui)(shui)(shui)收(shou)(shou)抵(di)(di)(di)免(mian)(mian)(mian)(mian)內容(rong)的(de)(de)附加，它是抵(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)(fang)法(fa)(fa)的(de)(de)一(yi)種(zhong)特(te)殊(shu)方(fang)(fang)式(shi)，是稅(shui)(shui)(shui)收(shou)(shou)抵(di)(di)(di)免(mian)(mian)(mian)(mian)內容(rong)的(de)(de)附加。它是在(zai)抵(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)(fang)法(fa)(fa)的(de)(de)規(gui)(gui)定基礎上，為貫徹某種(zhong)經(jing)(jing)濟政策而采取的(de)(de)優(you)惠措施。稅(shui)(shui)(shui)收(shou)(shou)饒(rao)讓這(zhe)種(zhong)優(you)惠措施的(de)(de)實行，通常需要(yao)通過簽(qian)訂雙邊稅(shui)(shui)(shui)收(shou)(shou)協定的(de)(de)方(fang)(fang)式(shi)子(zi)以確定。目(mu)前稅(shui)(shui)(shui)收(shou)(shou)饒(rao)讓抵(di)(di)(di)免(mian)(mian)(mian)(mian)的(de)(de)方(fang)(fang)式(shi)主要(yao)有(you)差額饒(rao)讓抵(di)(di)(di)免(mian)(mian)(mian)(mian)和(he)定率饒(rao)讓抵(di)(di)(di)免(mian)(mian)(mian)(mian)兩種(zhong)。

　需要注意以下幾點：

    1、稅收饒讓(rang)抵免是締約國之間意志的產物，必(bi)須通過雙邊或多(duo)邊安排方能(neng)實現。

    2、稅(shui)收(shou)饒讓抵免(mian)的(de)目的(de)在于避免(mian)和消(xiao)除法律性國際雙重(zhong)(zhong)征(zheng)稅(shui)或經濟(ji)性國際雙重(zhong)(zhong)征(zheng)稅(shui)，而是為了使來源地(di)國利用外資的(de)稅(shui)收(shou)優惠(hui)政策與措(cuo)施真正收(shou)到(dao)實(shi)際效果。

    3、稅收饒讓(rang)抵免(mian)是在抵免(mian)法基礎上(shang)發展起來(lai)的一種(zhong)特殊的抵免(mian)制度。

　　稅(shui)(shui)收(shou)(shou)饒(rao)讓抵(di)(di)免(mian)的(de)適用范圍一是(shi)對(dui)(dui)(dui)股息、利息和特(te)許權使用費等預提稅(shui)(shui)的(de)減免(mian)稅(shui)(shui)予(yu)以饒(rao)讓抵(di)(di)免(mian)。二是(shi)對(dui)(dui)(dui)營業(ye)所(suo)得的(de)減免(mian)稅(shui)(shui)給予(yu)稅(shui)(shui)收(shou)(shou)饒(rao)讓抵(di)(di)免(mian)。三(san)是(shi)對(dui)(dui)(dui)稅(shui)(shui)收(shou)(shou)協定(ding)締(di)結以后，來源地國政(zheng)府依據國內稅(shui)(shui)法規定(ding)的(de)新出臺(tai)的(de)稅(shui)(shui)收(shou)(shou)優惠措施所(suo)作(zuo)出的(de)減免(mian)稅(shui)(shui)，經締(di)約國雙方一致(zhi)同意，給予(yu)稅(shui)(shui)收(shou)(shou)饒(rao)讓抵(di)(di)免(mian)。