tax deduction

the tax authority and tax administrators shall intensify the administration of and supervision over tax deduction and exemption.

税务机关和税收管理员应当对纳税人已享受减免税情况加强管理监督。

An application report for tax deduction or exemption, clearly indicating the reason, basis, scope, period, quantity, amount, and so on;

减免税申请报告，列明减免税理由、依据、范围、期限、数量、金额等。

So that the tax deduction reflects the principle of tax fairness, and meets the requirements of tax fairness and efficiency.

从而使我国的个税扣除制度能够更加体现税收公平原则，更好的满足税收公平与效率的要求。

First, this chapter discusses the problems in the Customs law of China, i.e.low tax deduction and value lever may hinder the development of transnational small off-line transaction;

本章首先分析了我国跨国小额离线交易进口关税制度存在的问题，即免税额度及物品限值偏低；

The pivotal of the implement family tax is the perfect tax deduction system, the sound income monitoring system, and confirming the family tax unit.

完善的税前扣除制度、健全的收入监控体系、纳税家庭单位的确认是家庭课税制实行的关键所在。

Ministry of Finance, State Administration of Taxation clear the individual income tax deduction standard.

财政部 、 税务总局明确个税扣除标准.

Improve tax deduction policies on charitable donations. Clean up gray income.

完善慈善捐助减免税制度，清理规范隐性收入。

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。

Article10A taxpayer may apply to the administrative tax authority for tax deduction or exemption or may apply to the competent tax authority directly.

第十条纳税人可以向主管税务机关申请减免税，也可以直接向有权审批的税务机关申请。

In order to realize the tax planning, firstly, make an overall understanding of the tax deduction provisions in Chinese laws.

要实现税务筹划，首先得对我国现役税法中个税减免条款有一个通盘的了解；其次，因地制宜地实施合理避税方法。

Note: Official donation receipt ( eligible for tax deduction ) will be provided for donations HK $ 100 or above.

注意: 凡捐款港币100元或以上,基金将发出正式捐款收据 ( 捐款100元以上可扣税 ).

Taking out a FEE-HELP loan does not affect your ability to claim a tax deduction.

使用“费用帮助”贷款并不影响你申请税务抵扣.

After the deduction of tax at 20 per cent, the interest rate will be 6.2 per cent.

扣除了20%的税后，利率将为6.2%。

Pondering on the Deduction Way before Income Tax

关于《企业所得税税前扣除办法》的几点思考

First its important to know that the laws were changed in2004 limiting the donors used car donation tax deduction to the amount the selected charity sells the car for.

首先它必须认识到法律在2004年改变了围二手车赠与税优惠的数额选定的慈善机构销售汽车的捐助者。

Introduces the method of tax planning, such as tax-exempt, tax deductions, the tax rate difference, postpones and tax deduction, to realize the financial benefit, and get the optimum benefit for the enterprise.

介绍了运用免税、减税、税率差异、延期纳税技术和税额扣除等技术手段进行税收筹划的方法，从而实现财务利益，为企业赢得效益最优。

Official receipt will be issued for tax deduction purpose.

捐款可凭正式收据申请扣减税项.

The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose, income transfer, constructive income, related transaction and tax deduction.

税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。

We will continue to implement the policy of granting an extra tax deduction of 75 percent on enterprises' R& D costs, and we will raise this to 100 percent for manufacturing enterprises. By employing such mechanisms for preferential tax treatment, we can encourage enterprises to increase R& D spending and pursue innovation-driven development.

延续执行企业研发费用加计扣除75%政策，将制造业企业加计扣除比例提高到100%，用税收优惠机制激励企业加大研发投入，着力推动企业以创新引领发展。

Can include employee contracts, medical forms, insurance forms, tax deduction forms, etc.

包括雇用合同、医疗表格、保险表格、扣税表格等。

Because most of the pudding was donated to charity, Phillips also received a $ 815 tax deduction.

由于布丁大部分捐献给慈善机构, 菲利普斯也获得了815美元的税收减免.

By refinancing twice, I get a lower interest rate and a healthy tax deduction.

融资两次，我得到一个较低的利率和健康的扣税。

An income tax deduction si allowed for bad debt.

坏账在计算所得税时可作为一个抵减项.

A taxation authority may check the authenticity of approved pre-income-tax deduction of property loss.

税务机关可对经批准税前扣除的财产损失的真实性进行检查。

Please note that an annual receipt will be issued in April for your tax deduction purposes.

每月捐款收据将于每年四月寄奉,以便您填写报税表.

Donors with donation of HK $ 100 or above will receive a receipt for tax-deduction application.

捐款港币一百元或以上之赞助人,可获由香港教育学院发出的收据作申请扣减税项之用.

It promises to come to full boil with the proposed tax reform eliminating or reducing the mortgage interest deduction.

它许诺来充分煮沸的税制改革提出消除或降低贷款利息扣除额。

Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.

第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。

The competent tax authorities shall strengthen their management on the business accounting of tax deduction ledgers.

主管税务机关应加强对税款抵扣台帐核算的管理.

Consideration about the Combination of the Income Tax Laws for domestic-funded enterprises and overseas-funded enterprises and the Issue of Tax Deduction

关于内外资企业所得税法律制度的合并与税前扣除问题的思考