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【单选题】
纳税人来源于中国境外的所得，已在境外缴纳的所得税税款，准予在汇总纳税时从其应纳税额中扣除，但是扣除额不得超过其境外所得依照《企业所得税法》规定计算的应纳税额。这在税法上称为 ( )。A.
税收抵免
B.
税收抵扣
C.
税收免除
D.
税收减免
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B.
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C.
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D.
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A.
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B.
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C.
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B.
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C.
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A.
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B.
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C.
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D.
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