pre-tax deduction

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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Comparative Investigation of Institutions of Pre-tax Deduction of Enterprise Income Tax in Mainland and Taiwan Area

海峡两岸企业所得税税前扣除制度比较研究

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Probe into the Salary, Withdrawal of Three Items of Funds and Pre-tax Deduction

关于工资及三项经费计提与税前扣除的探讨

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Interpretation on Preferential Tax Policy of Pre-tax Deduction of the Cost for Research and Development

关于研究开发费税前扣除税收优惠政策的解读

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There are great differences on tax preferences 、 Pre-tax deduction standards 、 tax rate in homeland capital and foreign capital enterprise under two income tax systems in use. Foreign capital enterprise enjoys more than homeland treatment from it.

在两税并行的企业所得税制度下，外商投资企业和内资企业在税收优惠、税前扣除标准、税率等方面存在很大差异，外资企业从中享有超国民待遇。

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Through 4 aspects, such as mode of taxation, pre-tax deduction, tax rate and administration of tax collection, it has national comparison of individual income tax, and gives the regularity conclusions.

论文还从课税模式、税率、扣除项目和征收管理等四个方面对个人所得税进行了国际比较，总结其规律性的内容。

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The Changes and Implications of the Pre-tax Deduction Policy of Enterprises' Research and Development Expenses

企业研究开发费税前扣除政策的变迁与构建

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The preferential tax policy, pre-tax deduction of the cost for research and development, is greatly stimulating the formation of national innovational ability.

研究与开发费用审计是对企业研究与开发费用使用的经济性、效益性、合法性及企业相关管理行为合理性的审查。

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