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	<title>国家税务总局关于发布《企业境外所得税收抵免操作指南》的公告 - 版本历史</title>
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	<updated>2026-04-07T16:34:56Z</updated>
	<subtitle>本wiki上该页面的版本历史</subtitle>
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		<id>http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%8F%91%E5%B8%83%E3%80%8A%E4%BC%81%E4%B8%9A%E5%A2%83%E5%A4%96%E6%89%80%E5%BE%97%E7%A8%8E%E6%94%B6%E6%8A%B5%E5%85%8D%E6%93%8D%E4%BD%9C%E6%8C%87%E5%8D%97%E3%80%8B%E7%9A%84%E5%85%AC%E5%91%8A&amp;diff=37897&amp;oldid=prev</id>
		<title>王志伟：​/* 示例十一 ：境外股息所得在我国计算抵免的时间 */</title>
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		<updated>2023-07-30T15:13:35Z</updated>

		<summary type="html">&lt;p&gt;&lt;span dir=&quot;auto&quot;&gt;&lt;span class=&quot;autocomment&quot;&gt;示例十一 ：境外股息所得在我国计算抵免的时间&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;
&lt;a href=&quot;http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%8F%91%E5%B8%83%E3%80%8A%E4%BC%81%E4%B8%9A%E5%A2%83%E5%A4%96%E6%89%80%E5%BE%97%E7%A8%8E%E6%94%B6%E6%8A%B5%E5%85%8D%E6%93%8D%E4%BD%9C%E6%8C%87%E5%8D%97%E3%80%8B%E7%9A%84%E5%85%AC%E5%91%8A&amp;amp;diff=37897&quot;&gt;显示更改&lt;/a&gt;</summary>
		<author><name>王志伟</name></author>
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