The limit of the amount of tax payable that can be deducted shall be computed on a country-by-country basis; the method of computation is as follows: Limit on deduction Total amount of tax Amount of of tax payable on = payable on domestic * income from income from abroad income and foreign sources income from----------------abroad computed Total domestic in accordance with income and the Tax Law income from abroad

该应纳税额即为扣除限额，应当分国不分项计算，其计算公式如下:境外所得税税款扣除限额＝境内、境外所得按税法计算的应纳税总额×来源于某外国的所得额 / 境内、境外所得总额

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

For income from wages and salaries, a monthly　deduction 　of　800 yuan shall be allowed for expenses and that part in　excess　of　800　yuan shall be the taxable income

工资、薪金所得，以每月收入额减除费用八百元后的余额，为应纳税所得额。

属类：法学专业-个人所得税法-

The cteditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 10% on the actual purchasing price. The formula for calculating the input tax is as follows:

购进免税农业产品准予抵扣的进项税额，按照买价和 10%的扣除率计算。进项税额计算公式:

属类：法学专业-中国法律-增值税暂行条例

The Employer shall only be entitled to set off against or make any deduction from an amount certified in a Payment Certificate, or to otherwise claim against the Contractor, in accordance with this Sub-Clause.

雇主仅有权从支付证书中确定的款额中抵消或扣除，或依据本款向承包商另外提出索赔。

属类：综合句库--

Circular of the State Administration of Taxation of the People’s Republic of China, on Issues Concerning Income Tax Deduction in Swaps Financing between Enterprises in China and Foreign Enterprises

国家税务总局关于中国境内企业与外国企业进行融资业务掉期交易扣缴所得税有关问题的通知

属类：应用文体-文件标题-国家部委通知

The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

属类：法学专业-中国法律-企业会计准则

A Continuous Measuring Apparatus Base on Deduction Arithmetic for Environmental Radon and Radon Progeny

基于扣除算法的环境氡和氡子体连续测量仪

属类：行业术语-中文论文标题-

Semantic deduction -based Workflow Structure Verification Method

基于语义推理的工作流结构验证方法

属类：行业术语-中文论文标题-

Even though people receive a tax deduction for interest on mortgage payments, they pay for all their other expenses with after-tax dollars. Even after they pay off their mortgage.

即使人们从住房抵押贷款的利息中得到了免税的好处,他们还是要先还清各期贷款后,才能以税后收入支付各种开支。

属类：社会文化-热点文章-富爸爸穷爸爸

A Simple Deduction of the Relationship between Polarization Charge Density and Polarization Tensor

极化电荷体密度和极化强度关系的一种简明推导

属类：行业术语-中文论文标题-

Deduction and Experiment on the Environmental Control System of an Acclimatization Chamber for Grafted Seedlings

嫁接苗愈合养生室之环控系统演译及试验研究

属类：行业术语-中文论文标题-

An Easy Deduction to Gain the Ball Sits Expression of Cape Momentum Calculates the Sign

角动量算符的球坐标表达式的简易推导

属类：行业术语-中文论文标题-

Tax Deduction for Contributions to Edusave Scheme

缴教育储蓄计划金课税扣减

属类：经济金融-财经-财经词汇

Her deduction that he was now dead was correct.

她关于他已去世的推论是正确的。

属类：综合句库--

Input tax = Purchasing price * Deduction rate

进项税额＝买价x扣除率

属类：法学专业-中国法律-增值税暂行条例

What was also becoming clear, by deduction and some hasty new experiments, was that banishment of leukocytes opened up a weakness, a vulnerability

经过推论和一些仓促进行的试验，同样变得清楚的是，由于排除白血球，也造成了薄弱环节，易于受到损害的环节。

属类：综合句库--

Positive Region Deduction of Decision Table and Computation of Core

决策表的正域约简及核的计算

属类：行业术语-中文论文标题-

without any deduction other than such expenses and charges as sales discounts, rebates, returns, commissions, indirect taxes, insurance premiums, freights, packing expenses, transportation charges

扣除销售折扣、回扣、退货、佣金、间接税、保险费、运费、包装费

属类：商务文书-合同-专有技术许可附件

Added operating costs because of more deduction points and long pay back period

扣点多、收款期长增加营运成本

属类：应用文体-调查报告-体育用品市场

Collection of dues from members of a union by authorized deduction from their wages.

扣款经授权从工会成员的工资中扣款来收取会费

属类：综合句库--

For income　from　remuneration　for　personal　service,　author’s remuneration, royalties and lease of property, a　deduction 　of　800　yuan shall be allowed for expenses, if the amount received in a single　payment is less than 4000 yuan

劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得，每次收入不超过四千元的，减除费用八百元

属类：法学专业-个人所得税法-

The number of invoice forms consist of four forms, the first form is the stub form, the second the invoice form, the third is the deduction form and the fourth the account keeping form.

联次为四联，即第一联为存根联，第二联为发票联，第三联为抵扣联，第四联为记帐联。

属类：法学专业-增值税发票管理规定-

A new Deduction of Lorentz Transformation

洛伦兹变换的一种新推导

属类：行业术语-中文论文标题-

tax exemption, deduction and rebate measures

免、抵、退税办法

属类：时事政治-时事政经词汇-

The proceeds of the sale shall, after deduction of the expenses incurred for the storage and sale, be used for the payment in accordance with the provisions of this Code. The remainder, if any, shall be returned to the party salved, and, if there is no way to return the remainder or if the remainder has not been claimed after one year of the forced sale, it shall go to the State Treasury.

拍卖所得价款，在扣除保管和拍卖过程中的一切费用后，依照本法规定支付救助款项;剩余的金额，退还被救助方;无法退还、自拍卖之日起满一年又无人认领的，上缴国库;

属类：法学专业-中国法律-海商法

After the prior deduction of bankruptcy expenses from the bankruptcy property, repayment shall be made in the following order:

破产财产优先拨付破产费用后，按照下列顺序清偿:

属类：法学专业-中国法律-企业破产法（试行）

From the actual value referred to in the preceding paragraph, deduction shall be made, at the time of compensation, of the expenses that had been reduced or avoided as a result of the loss or damage occurred.

前款规定的货物实际价值，赔偿时应当减去因货物灭失或者损坏而少付或者免付的有关费用。

属类：法学专业-中国法律-海商法

computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law.

区别不同国家或者地区和不同应税项目，依照税法规定的费用减除标准和适用税率计算的应纳税额;

属类：法学专业-中国法律-个人所得税法实施条例

Deficit not yet made up, if any, shall be shown as a deduction item of owners’ equity.

如有未弥补亏损，应作为所有者权益的减项反映。

属类：法学专业-中国法律-企业会计准则

A philosopher skilled in deduction

擅长推理的哲学家.

属类：综合句库-典型例句-