纳税扣除

关于应税消费品已纳税额扣除问题的探讨

Discussion on Deduction from the Paid Taxes of Excisable Consumable

当公司购入特定的实物资本资产时，可在其应纳税额中扣除投资税收抵免（ITCs）。

Investment tax credits ( ITCs ) are deducted from the firm 's tax bill when particular physical capital assets are purchased .

尤其，自2009年1月1日起，我国在全国范围内施行消费型增值税，允许外购固定资产的已纳增值税额从企业销售产品应纳税额中扣除。

In particular , since January 1 , 2009 , we have nationwide enforced the consumption-type VAT , and allows businesses to deduct the VAT which is contained in the purchased fixed assets in one time .

企业清查出的现金短缺减除责任人赔偿后的余额，作为现金损失在计算应纳税所得额时扣除。

The balance of cash shortage found by an enterprise less the compensation made by the liable persons shall be deduced as a cash loss in the calculation of taxable income .

介绍了运用免税、减税、税率差异、延期纳税技术和税额扣除等技术手段进行税收筹划的方法，从而实现财务利益，为企业赢得效益最优。

Introduces the method of tax planning , such as tax-exempt , tax deductions , the tax rate difference , postpones and tax deduction , to realize the financial benefit , and get the optimum benefit for the enterprise .

适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。具体数据见附录中的材料安全数据表。

The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts , for details see attached Tables 1 , 2 and 3 .

外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。

Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return .