()JOURNALOFQINGHAIJUNIORTEACHERSCOLLEGE(SocialScienceEdition)20015No5.2001:2000-08-31(6),,(,810001):,,,:;;;:F810.42:B:1007-0117(2001)05-0061-02,,,,:,,,,,,,,,(1),(2),,,,6:1921,(3),,,:,,,,,,,,,,,:,,,,,;100%,,::,;,;,,,,:,,,,,,,,ComparisononFourkindsofAvoidinginternationalRepeatedCollectingTaxesPatternYUANXia(FinanceandEconomicsCollegeofQinghaiUniversity,XiningQinghai810001)Abstract:Therearefourkindsofsystemsofavoidinginternationalrepeatedcollectingtaxespattern,suchasthesystemoftaxesreduction,systemofdeduction,systemofexemptionfromtaxationsystemofcancellationandremission.AnalysingamdComparingthemcanhelpavoidinternationalrepeatedcollectingtaxes.Keywords:systemofreductiontaxes;systemofdeduction;systemofexemptionfromtaxation;systemof6()cancellationandremission2