provision for tax

Third, in the context of the implementation of the new tax law, corporate income tax business planning for the provision of timely technical advice to help businesses do a good job of micro-planning tax, reducing tax burden and enhance competitiveness.

第三，在新税法实施的背景下，为企业提供适时企业所得税筹划技术性的建议，帮助企业更好的做好税收微观筹划，降低税负，增强竞争力。

people are waiting for the new tax law that includes a provision for tax relief on personal and corporate donations .

人们正在等待新税法的颁布，它包括了一条对个人和团体向文化、教育、科学和体育机构捐赠的减免税的条款。

Thus, the appropriate income tax provision for the gain or loss may not be recorded properly.

这样, 就不能合适地记录所得税前可抵减的收益或损失的适当金额.

Provision for the land value incremental tax liability resulting from land revaluation.

因土地重估增值而提列待缴之土地增值税。

But for general provision should not permit any deduction about the tax.

而对于商业银行提取的一般准备则不应当允许在税前扣除。