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     稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)饒讓(rang)(rang)又稱“虛擬抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)”和(he)“饒讓(rang)(rang)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)”，指居(ju)住(zhu)國政(zheng)府對其居(ju)民在國外得到減免(mian)(mian)(mian)(mian)稅(shui)(shui)(shui)(shui)優惠的(de)那(nei)一(yi)部分，視同(tong)已經繳納，同(tong)樣(yang)給予(yu)稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)待遇，不(bu)再按居(ju)住(zhu)國稅(shui)(shui)(shui)(shui)法規定(ding)的(de)稅(shui)(shui)(shui)(shui)率予(yu)以補征(zheng)。稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)饒讓(rang)(rang)是(shi)(shi)配合抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)法的(de)一(yi)種(zhong)(zhong)特殊(shu)方(fang)式，是(shi)(shi)稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)內容的(de)附加(jia)，它(ta)是(shi)(shi)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)法的(de)一(yi)種(zhong)(zhong)特殊(shu)方(fang)式，是(shi)(shi)稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)內容的(de)附加(jia)。它(ta)是(shi)(shi)在抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)方(fang)法的(de)規定(ding)基礎上，為(wei)貫徹某種(zhong)(zhong)經濟政(zheng)策而采取(qu)的(de)優惠措施(shi)。稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)饒讓(rang)(rang)這種(zhong)(zhong)優惠措施(shi)的(de)實行，通(tong)常需要(yao)通(tong)過(guo)簽訂雙邊(bian)稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)協定(ding)的(de)方(fang)式子以確定(ding)。目前稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)饒讓(rang)(rang)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)的(de)方(fang)式主要(yao)有差額饒讓(rang)(rang)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)和(he)定(ding)率饒讓(rang)(rang)抵(di)(di)(di)(di)(di)免(mian)(mian)(mian)(mian)兩(liang)種(zhong)(zhong)。

　需要注意以下幾點：

    1、稅收(shou)饒讓抵免是締約國(guo)之(zhi)間(jian)意志的產物，必(bi)須(xu)通過雙(shuang)邊或多邊安排方能實現。

    2、稅(shui)收饒讓(rang)抵(di)免(mian)的目(mu)的在于(yu)避免(mian)和消除法(fa)律性國際雙(shuang)重(zhong)征(zheng)(zheng)稅(shui)或經濟(ji)性國際雙(shuang)重(zhong)征(zheng)(zheng)稅(shui)，而(er)是為了使(shi)來源地(di)國利用(yong)外資的稅(shui)收優惠政策(ce)與(yu)措(cuo)施真(zhen)正收到實際效果。

    3、稅收饒(rao)讓抵(di)免(mian)(mian)是在抵(di)免(mian)(mian)法基礎上(shang)發展起來的一種(zhong)特(te)殊的抵(di)免(mian)(mian)制度。

　　稅(shui)(shui)(shui)(shui)收饒(rao)(rao)讓(rang)抵(di)(di)免的(de)適用(yong)范圍一是(shi)對(dui)股息、利息和特許權(quan)使用(yong)費等預提稅(shui)(shui)(shui)(shui)的(de)減(jian)免稅(shui)(shui)(shui)(shui)予(yu)以饒(rao)(rao)讓(rang)抵(di)(di)免。二是(shi)對(dui)營業(ye)所(suo)得的(de)減(jian)免稅(shui)(shui)(shui)(shui)給予(yu)稅(shui)(shui)(shui)(shui)收饒(rao)(rao)讓(rang)抵(di)(di)免。三是(shi)對(dui)稅(shui)(shui)(shui)(shui)收協定(ding)締(di)結以后，來(lai)源地國(guo)政府(fu)依據國(guo)內稅(shui)(shui)(shui)(shui)法(fa)規定(ding)的(de)新出臺的(de)稅(shui)(shui)(shui)(shui)收優惠措施所(suo)作出的(de)減(jian)免稅(shui)(shui)(shui)(shui)，經締(di)約國(guo)雙方一致同意，給予(yu)稅(shui)(shui)(shui)(shui)收饒(rao)(rao)讓(rang)抵(di)(di)免。