tax-exempt items

The cost estimate of tax deferred items can be implemented to measure loss interests by either the revenue forgone approach or present value approach.

对税收递延项目的成本估算，可以按收入放弃法原理计算损失的利息，也可以考虑引入现值法的做法。

But the banks will also have to subtract items such as goodwill, some tax credits and minority investments from equity and retained earnings.

但银行还必须从股本和留存收益中扣除商誉、部分税收抵免和少数股权投资等项目。

How to adjust the wrong or left out items in tax inspection?

如何调整税务检查中的错漏账项？

Seller charges sales tax for items posted to: IA ( 7.000%).

卖方收费销售税投寄到：保险业（7.000%）。

If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.

如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。