1. The total amount of principal would be equal to the counter value of the buyer’s Credit debt at the prevailing Swiss Franc/US Dollar spot rate on the date of signature of the Swap Agreement. All payments shall be payable without deduction of any taxes, duties or other charges.

(1)本金总额按货币互换签约日瑞士法郎对美元的即期汇率，将买方信贷债款折算为瑞士法郎支付;(2)利息应按货币互换协议签约的利率支付。本贷款项下一切支付均免缴各种税款。

属类：商务文书-外贸函电-国际信贷

(1)The amount of sacrifice of the ship shall be calculated on the basis of the repair cost of the ship actually paid, from which any reasonable deduction in respect of "new for old" being made.

(一)船舶共同海损牺牲的金额，按照实际支付的修理费，减除合理的以新换旧的扣减额计算。

属类：法学专业-中国法律-海商法

And what is your deduction from this compensation, sir?

“您从这个补偿上得出了什么结论，阁下?”

属类：综合句库--

Circular of the Ministry of Finance, the State Administration of Taxation of the People’s Republic of China, on Deferring the Execution of Sales Tax Deduction Policy on Cars of Lower Exhaust Fumes

财政部、国家税务总局关于暂缓执行低污染排放小汽车减征消费税政策的通知

属类：应用文体-文件标题-国家部委通知

where the deductible limit is exceeded, the portion in excess shall not be deducted from tax and shall not be itemized as an expense, however, the portion not exceeding the limit thereof may be used as a deduction against following year’s taxes; the time limit for such supplemental deductions shall not exceed five years.

超过扣除限额的，其超过部分不得作为税额扣除，也不得列为费用支出，但可以用以后度税额扣除不超过限额的余额补扣，补扣期限最长不得超过五年。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Any deduction from such wages of the Employee is not allowable to be made by the Employer unless otherwise prescribed by applicable laws or regulations.

除法律另有规定者外，雇主不得自工资中扣除任何款项。

属类：商务文书-合同-买卖合同

This amount may be included as a deduction in the Contract Price and Payment Certificates.

此笔款额应在合同价格及支付证书中扣除。

属类：口语表达--

The deduction of tax from earnings

从收入中扣除税金.

属类：综合句库-典型例句-

The proposition concluded from one or more premises; a deduction .

从一个或多个前提得出的结论性命题;推断.

属类：综合句库-未分类-

Deduction of the Law of Motion of a Spring Oscillator

弹簧振子运动规律的总结

属类：行业术语-中文论文标题-

Article 84 "The amount of tax payable computed on income from sources outside China in accordance with the provisions of this Law" mentioned in Article 12 of the Tax Law means the amount of tax payable computed on taxable income arising from income from abroad of enterprises with foreign investment, following the deduction of costs, expenses and losses allowable in accordance with the relevant provisions of the Tax Law and these Rules attributable to that income.

第八十四条 税法第十二条所说的境外所得依照本法规定计算的应纳税额，是指外商投资企业的境外所得，依照税法和本细则的有关规定扣除为取得该项所得所应摊计的成本、费用以及损失，得出应纳税所得额后计算的应纳税额。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 29 "Net assets or remaining property" mentioned in Article 18 of the Tax Law means the amount of all assets or property following deduction of various liabilities and losses upon the liquidation of an enterprise.

第二十九条 税法第十八条所说的资产净额或者剩余财产，是指企业清算时的全部资产或者财产扣除各项负债及损失后的余额。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 26.For the purposes of the third paragraph of Article 6 of the Tax Law, the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.

第二十六条 税法第六条第三款所说的附加减除费用，是指每月在减除 800 元费用的基础上，再减除本条例第二十八条规定数额的费用。

属类：法学专业-中国法律-个人所得税法实施条例

Article 23.If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.

第二十三条 二个或者二个以上的个人共同取得同一项目的收入的，应当对每个人取得的收入分别按照说法规定减除费用后计算纳税。

属类：法学专业-中国法律-个人所得税法实施条例

Article 18.For the purposes of item (3)of the first paragraph of Article 6 of the Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.

第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定人分的经营利润和工资、薪金性质的所得;所说的减除必要费用，是指按月减除 800 元。

属类：法学专业-中国法律-个人所得税法实施条例

Article 18 If the amount in surplus after the deduction of enterprise’s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this Law.

第十八条外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法

Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.

第四十六条　销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。

属类：法学专业-中国法律-企业会计准则

Article 44 The balance of proceeds from the transfer or disposal of fixed assets by an enterprise shall, after deduction of the undepreciated amount or the salvage value and handling fees, be entered into the profit and loss account for the current year.

第四十四条 企业转让或者变价处理固定资产的收人,减除末折旧的净额或者残值及处理费用后的差额,列为当年度的损益。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 181 The salved value of the ship and other property means the assessed value of the ship and other property salved or the proceeds of the sale thereof, after deduction of the relevant taxes and customs dues, quarantine expenses, inspection charges as well as expenses incurred in connection with the discharge, storage, assessment of the value and the sale thereof.

第一百八十一条 船舶和其他财产的获救价值，是指船舶和其他财产获救后的估计价值或者实际出卖的收入，扣除有关税款和海关、检疫、检验费用以及行卸载、保管、估价、出卖而产生的费用后的价值。

属类：法学专业-中国法律-海商法

The statement and deduction in the first paragraph are imprecise

第一段中的陈述和推断是不尽确切的。

属类：综合句库--

Deduction of Distance Equation from Dot to Straight Line

点到直线的距离公式的推证

属类：行业术语-中文论文标题-

A Simplified Deduction of the Force and Torque for an Dipole in External Electromagnetic Field

电偶极子和磁偶极子在外场中受力和力矩公式的一种简明推导

属类：行业术语-中文论文标题-

For income from contracted or leased operation of enterprises or institutions, the taxable income shall be the amount　remaining　from　the gross income in a tax year after the deduction of necessary expenses

对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。

属类：法学专业-个人所得税法-

the deduction of amounts certified in all previous Payment Certificates.

对所有以前的支付证书中证明的款额的扣除。

属类：商务文书-合同-承包合同

Enterprises that start operations in such industries as transportation, power, water conservancy, postal service, radio and television will enjoy a two-year income tax exemption and a three-year income tax deduction of 50 percent

对在西部地区新办交通、电力、水利、邮政、广播电视等企业，企业所得税实行两年免征、三年减半征收。

属类：综合句库--

For the tax payer who have no domicile in China but derive wages　and salaries from sources within China, or have domicile in China　but　derive wages and salaries from sources outside China,　the　additional　deduction for expenses shall be allowed on the basis of the　average　income　level, living　standard　and　the　changes　of　exchange　rates

对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用

属类：法学专业-个人所得税法-

automatic deduction in nonstandard logics

非标准逻辑中的自动演绎

属类：综合句库--

The detailed percentage of deduction and the procedures to use the fund will be decided by the State Council’s securities regulatory and financial institutions.

风险基金提取的具体比例和使用办法，由国务院证券监督管理机构会同国务院财政部门规定。

属类：法学专业-中国法律-证券法

The　scope　of application and amount of the additional deduction for expenses　shall　be regulated by the State Council.

附加减除费用适用的范围和标准由国务院规定。

属类：法学专业-个人所得税法-

A Comment on the Deduction of Fourier Coefficient Formula

傅里叶系数公式推导的一个注记

属类：行业术语-中文论文标题-