The insurance has to be covered in the Contract Currency showing claims payable in China and with no deductible clause.

按合同金额投保,并表明可在中国索赔,且不得含有免赔条款。

Special benefits for psychiatric care may be included in an insurance policy, but many policies have different deductible or co-insurance clauses (or both)for psychiatric coverage

保险中可以包括精神病治疗特别赔偿费，可是许多家保险公司对精神病费用列有不同的可扣减或共同保险条款(或两者兼列)。

Individual companies within the Group provide for profits tax on the basis of their profit for financial reporting purposes, adjusted for income and expense items, which are not assessable or deductible for profits tax purposes.

本集团内属下之个别公司乃根据财务报表所示盈利,就利得税而言毋须税之收入或不获宽减之支出等项目作出调整后计算利得税准备。

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。

Unless otherwise stipulated in the Credit, banks will accept an insurance document which indicates that the cover is subject to a franchise or on excess (deductible ).

除非信用证另有规定,否则银行将接受表明有受免赔率或免赔额约束的保险单据。

The deductible amount shall, however, not exceed the amount of income tax otherwise payable under this Law in respect of the income derived from sources outside China.

但扣除额不得超过其境外所得依照本法规定计算的应纳税额。

However, the deductible with respect to the loss of or damage to the passengers’ vehicles shall not exceed 117 Units of Account per vehicle, whereas the deductible for the loss of or damage to the luggage other than the vehicle shall not exceed 13 Units of Account per piece of luggage per passenger.

但是，对每一车辆损失的免赔额不得超过117计算单位，对每名旅客的车辆以外的其他行李损失的免赔额不得超过13计算单位。

-Consider it tax deductible

-当作课税减免吧

Article 85 Where the amount of income tax actually paid abroad on income from sources from abroad by enterprises with foreign investment is less than the deductible limit resulting from computation based on the provisions of Article 84 of these Rules, the actual amount of income tax paid abroad may be deducted from the amount of tax payable;

第八十五条 外商投资企业就来源于境外所得在境外实际缴纳的所得税税款，低于依照本细则第八十四条规定计算出的扣除限额的，可以从应纳税额中扣除其在境外实际缴纳的所得税税款;

Dividends paid to stockholders are not tax deductible .

而支付给股东的股息不能从应税所得中减除。

Feeding employees is deductible for the company. A lot of companies feed their people without charging them at all

给雇员饭吃对公司说来是理所当然的事情。许多公司给他们雇员饭吃而根本不收费。

Any other amount that would have been deductible if the purchaser had assigned the land to the Authority or its nominee under the agreement for sale and purchase or the deed of assignment to him.

及如买主根据买卖合约或转让契约将该产业转让予委员会或其指定之人士时，任何其他应予扣除之款额。

basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period.

计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。

The deductible items in computing the appreciation amount are as follows:(1)The sum paid for the acquisition of land use rights;(2)Costs and expenses for the development of land;(3)Costs and expenses for the construction of new buildings and facilities, or the assessed value for used properties and buildings;(4)The taxes related to the transfer of real estate;(5)Other deductible items as stipulated by the Ministry of Finance.

计算增值额的扣除项目:(一)取得土地使用权所支付的金额;(二)开发土地的成本、费用;(三)新建房及配套设施的成本、费用，或者旧房及建筑物的评估价格;(四)与转让房地产有关的税金;(五)财政部规定的其他扣除项目。

deductible , co-insurance and maximum clauses

可扣除款项、共保和最高款额的条款

For taxpayers under any one of the following circumstances, the tax shall be assessed according to the assessed value of the real estate;(1)Concealment or false reporting on the real estate transaction price;(2)Providing false sums of deductible items;(3)The transfer price of real estate is lower than the assessed value without proper justification.

纳税人有下列情形之一的，按照房地产评估价格计算征收:(一)隐瞒、虚报房地产成交价格的;(二)提供扣除项目金额不实的;(三)转让房地产的成交价格低于房地产评估价格，又无正当理由的。

The appreciation amount shall be the balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible items as prescribed in article 6 of these Regulations.

纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。

Any other amount that would have been deductible if the offender had assigned the land to the Authority or its nominee under the agreement for sale and purchase or the deed of assignment to him.

如违例者根据买卖合约或转让契约将该产业转让予委员会或其指定之人士时，任何其他应予扣除之款额。

The amount of money obtained from the selling, if there is any left after deduction of storage charges and other deductible fees,

所得价款在扣除保管等费用后尚有余款的，

A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes.

通过发行债券而不是股票筹集资金的最大好处是,在确定公司的应税所得时,先减除利息费用。

Land Appreciation Tax shall adopt four level progressive rates as follows: For that part of the appreciation amount not exceeding 50% of the sum of deductible items, the tax rate shall be 30%.For that part of the appreciation amount exceeding 50%, but not exceeding 100%, of the sum of deductible items, the tax rate shall be 40%.

土地增值税实行四级超率累进税率:增值额未超过扣除项目金额50%的部分，税率为30%。增值额超过扣除项目金额50%、未超过扣除项目金额200%的部分，税率为40%。

Money spent on business expenses is deductible .

业务方面的开支是可扣除税款的.

Typically, the deductible amount is $500 or $1,000, depending on the type of basic insurance held by an individual

一般的可扣减数额是五百至一千美元，要看个人所买的是那一种基本保险。

Land Appreciation Tax shall be exempt under any one of the following circumstances:(1)Taxpayers constructing ordinary standard residences for sale, where the appreciation amount does not exceed 20% of the sum of deductible items;(2)Real estate taken over and repossessed according to laws due to the construction requirements of the State.

有下列情形之一的，免征土地增值税:(一)纳税人建造普通标准住宅出售，增值额未超过扣除项目金额20%的;(二)因国家建设需要依法征用、收回的房地产。

Covers legal liability to third party for accidental bodily injury and/or damage to property while playing or practicing golf at any recognized golf club.(Property damage deductible of HK$500 in respect of each and every loss)

于认可高尔夫球球会中练习或打球时因意外导致第三者受伤及;或财物损毁之法律责任。

The money is deductible from taxable income

这笔款项可从应征税的公司收入中扣除。

Donations to Project Shield were declared tax-deductible yesterday.

政府昨日宣布，护盾行动的捐款可作扣税用。

Safe drivers will tolerate the high deductible and pay a lower price for what coverage they do get.

安全驾驶员会容忍高额自费条款，并为他们得到的承包范围支付较低的价格。

The University of California, San Francisco, has made a deal with a site called Indiegogo that will allow the university’s charitable status to make money donated via Indiegogo tax deductible .

加利福尼亚大学旧金山分校与Indiegogo网站达成协议，提高了他们的会员慈善等级，可以使经网站募集的资金免税。

The trick is to offer one pricey full-insurance deal, and an alternative cheap option with a sizeable deductible .

窍门是提供一分昂贵的全保保单和一份便宜的自费比例大的替代保单。

tax-deductible

可免税的

tax deductible

n.可减免课税的

deductible loss

可扣除损失,可减损失

deductible time

n.可扣除的时间

deductible space

n.可扣除空间

deductible spaces

可减吨位(船舶丈量)

deductible clause

减扣赔偿条款,自负损失条款

Freight Deductible

可扣减运费

deductible average

可扣除的海损

deductible coverage

应扣除保险额

deductible expenses

可减免的费用

deductible franchise

扣除的免赔额，(保险)免赔额

deductible directory

n.可推断的号码薄

deductible expenditure

可扣除支出

non deductible franchise

n.不能扣除的免赔额

deductible contributions

可扣除捐款

deductible average clause

扣除海损条款，扣除海损赔偿条款

non deductible contributions

n.不能扣除的捐献缴款

non deductible moving expenses

n.不能扣除的迁移费

deductible expenditure-business

可扣除营业支出

deductible expenditure-personal

可扣除人员支出

non deductible medical expenses

n.不能扣除的医疗费

American Hull Form Deductible Average

美国船壳险可扣海损表