Deducted purchases tax amount of fixed assets should be the same scope as that of northeast area;

Defining the scope of machines and equipment for which the input VAT can be deducted;

明确了可抵扣进项税额的机器设备的范围；

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They can therefore register for VAT and recover input VAT on supplies made to them.

因此，他们可以登记增值税，从而恢复他们的供应作出进项税额。

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Does the company withhold income tax?

这个公司需要保留进项税额吗？

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On the input tax creditability of the consumed materials in the trial operation period?

试运行期间消耗材料的进项税额能抵扣吗？

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On accounting treatment of receipts tax of short supply and loss of purchased products

论外购商品短缺与毁损进项税额的会计处理

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Input tax= Purchasing price* Deduction rate

进项税额＝买价x扣除率

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Other tax-free incomes as prescribed by the state council.

国务院规定的其他不征税收入。

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The value of monitoring equipments purchased by city commercial banks shall be calculated respectively and the monitoring equipments shall be managed as fixed assets and shall not be deducted directly as safety and security expense before tax.

城市商业银行购置的监控设备，应单独计算其价值，作为固定资产进行管理，不得列为安全防范费直接在税前扣除。

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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。

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Those efforts gained a substantial boost recently from a 31-city trial program, which provided an income tax exemption on insurance premium payments, albeit for only up to 2400 yuan a year.

覆盖31个城市的商业健康保险个人所得税试点项目，尽管每年个税税前扣除金额只限2400元，最近仍然显著提振了商业医疗保险市场。

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Many measures are to be taken to support the investment of property and liability insurance in China, which include the decrease of investment reserves and the lower tax rate of capital gains.

我国应通过扩大投资准备金税前扣除范围、适当降低资本利得适用税率等方式对财产保险投资给予税收支持。

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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。

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But a much larger number of affluent Britons feel hard hit by tweaks to tax allowances, as well as higher taxes on pension contributions, capital gains and house sales.

但是大量英国富人遭受到税前扣除额的重击，另外，他们还要缴纳高额的养老金、资本所得税和房屋销售税。

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Meanwhile, expense arising out of this business may be deducted before tax, including such expenses as publicity, meetings, award, training expenses of staff.

同时，因办理此项业务而发生的支出，可在税前扣除，包括：宣传、会议、奖励、人员培训费等支出。

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Pre-tax deduction of individual income tax refers to a tax system that levies taxes on the balance after the deduction of the cost and other necessary expenses.

个人所得税税前扣除制度，是指在确定纳税人的应纳税额时，应先就其课税对象扣除各项成本费用及其他必要费用后，对其余额征纳个人所得税的一项制度。

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The dividend distribution tax generally cannot be deducted before the payment of corporate income tax, but interest is generally deductible in a pre-tax manner.

即股息是在税后分配的，一般不能在缴纳企业所得税之前扣除，而利息一般是可以在税前扣除的。

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In the tax rate designing, we should keep continuity and predicting of the policy and exert its action that it should be.

要从立法环节制定税前扣除范围和标准，改变税基管理的约束机制。三、在税率设计上，要从现实国情出发，保持政策的连续性和前瞻性；

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The value added tax is high, for the advertisement expenses and propaganda expenses can not be deducted totally before paying the tax.

增值税税负较高，广告费和业务宣传费投入不能全额在税前扣除支出。

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All losses incurred from guarantee liabilities may be deducted before payment of business tax in accordance with the applicable laws and regulations.

担保机构实际发生的代偿损失，可按照规定在企业所得税税前扣除。

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Individual income tax deducted mainly includes: deduction mode, deduction method, deduction standard and deductibles four aspects of contents.

个人所得税税前扣除主要包括：扣除模式、扣除方法、扣除标准以及扣除项目四个方面的内容。

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