税收扣除

新的企业所得税法与原企业所得税法相比发生了很大的变化：如税率调整为25%，税收优惠导向从以区域优惠为主转向以产业优惠为主，统一税收扣除标准等。

Compared with the old Income Tax Law , great changes have taken place . Such as the tax rate has dropped to 25 % , the tax Tax-oriented has changed from the Regional-based preferences to industry-based preferences and a unified standard tax deduction has been established .

外国税收扣除额结转

Carry-over of foreign tax

有关部门和企业的费用考核指标，不能作为税收扣除标准和计算征税的依据。

Evaluation index of expense of relevant departments and enterprises shall not be the standard for tax reduction and the basis for taxation .

净工资是工资总额减去税收和扣除国民保险。

Net salary is gross salary minus tax and national insurance deduction .

所节省支出（大约4000亿美元）的绝大部分，将来自限制年收入25万美元以上的美国家庭从税收中扣除抵押贷款利息和慈善捐赠。

Most of the savings – worth about $ 400bn – would come from limits to the ability of American households earning more than $ 250,000 per year to deduct items such as mortgage interest and charitable donations from their taxes .

新税法在纳税人定义、税率、税收优惠、扣除项目等许多方面做出了调整，这使得企业所得税纳税筹划的方法策略也要相应做出改变。

The new tax law made many adjustments in the following aspects : the definition of taxpayers , tax rates , tax preference , deduction and many other aspects , which made it necessary to adjust the method and strategy of the income tax planning accordingly .

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。

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 .