Also known as refundable tax credit, investment tax credit
tax incentive
租稅扣抵是一种措施，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。
Abstract from DBpedia / Wikipedia · CC BY-SA
via Wikidata sitelinks · CC0
Discovered by embedding cosine similarity (sentence-transformers MiniLM, 384-dim).