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1·The second part is a classification and a comparative study on foreign tax credit.

第二，外国税收抵免的分类与比较。

2·Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。