准予扣除项目

1

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

First , After a brief summarize of two taxes respectively , this report compares the taxes from several aspects as follows : laws in point 、 tax rate 、 deduction items 、 special treatment of taxation , etc.
2

城市商业银行在计算应纳税所得额时，准予扣除的项目，一律按照税收法规的规定执行。

Where city commercial banks are calculating taxable income amount , items allowing for deduction shall be implemented in accordance with regulations of tax law .