As of July 1, 2006, the capital limitation for pre-tax deduction of wage expenditures of enterprises shall be adjusted into 1,600 Yuan per month for each person.

自2006年7月1日起，将企业工资支出的税前扣除限额调整为人均每月1600元。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

One such subsidy is permitting deduction of a fixed percentage of certain expenses from income tax.

一种这样的补贴是允许从所得税中扣除固定百分比的某些费用。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

if a substantial part of the insurer's revenue for the financial year consists of rents from land and buildings, the amount thereof (after deduction of ground-rents, rates and other out-goings);

如保险人在有关的财政年度的收入大部分来自土地及建筑物的租金，这些租金的数额（减去地租、差饱及其他开支后）；

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

Those who fail to file an application for determination shall not implement the taxation provisions on enlarging the VAT deduction scope.

凡未提出认定申请的，不得执行扩大增值税抵扣范围的税收规定。

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http://www.fdi.gov.cn/index.htm 29.06.2011

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Meanwhile, the arbitral tribunal also noticed that the first respondent as the main debtor did not demurred for the deduction of HKD 2,640,542.51 as the repayment for the No.C-84009 contract in light of for this partition.

同时，仲裁庭也注意到，开庭时作为主债务人 的第一被诉人，未对申诉人因这种划分而扣除2,640,542.51港元作为 C 84009号贷款合同项下的还款提 出异议。

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http://www.fdi.gov.cn/index.htm 01.04.2011

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Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans.

坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反 映。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.04.2011

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the deduction shall be allowable to the spouse of that person; and

该人的配偶即获容许作出该项扣除；及

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

Subject to this section, any money owed in respect of shares by a credit union to a past member thereof shall, after deduction of any money owed by him to the credit union, be paid to him.

除本条另有规定外，任何储蓄互助社就股份欠某名前社员的任何款项，须在扣除该名前社 员欠该储蓄互助社的任何款项后，付予该名前社员。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

The maximum duration of continuous deduction, however, should not exceed 7 years.

但延 续抵免的期限最长不得超过七年。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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any outgoing or expense charged against the life insurance fund in the relevant actuarial report which is not such that it would be allowed as a deduction in ascertaining assessable profits under the provisions of section 16;

有关的精算师报告内列明是由人寿保险基金支付的任何支出或开支，而该等支出或开支是在根据第16条的规定确定应评税利润时不得容许扣除者；

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 10% on the actual purchasing price.

购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。

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Therefore, the entrusted enterprise may enjoy the preferential treatment of a taxable income deduction by an additional 50% of the expenditures incurred in its business of providing technology development services.

因此，受托企业在提供技术开发服务业务中发生的成本费用支出，不得享受加计抵扣应纳税所得额50%的优惠待遇。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

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http://www.fdi.gov.cn/index.htm 27.05.2011

Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies Concerning the Standards for the Deduction of Fees from the Income from Wages and Salaries Subject to Individual Income Tax

财政部、国家税务总局关于个人所得税工资薪 金所得减除费用标准有关政策问题的通知

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http://www.fdi.gov.cn/index.htm 17.05.2011

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Deduction standard for the advertising expenses paid by the headquarters in a centralized way.

总机构集中支付广告费的扣除标准

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http://www.fdi.gov.cn/index.htm 27.05.2011

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in the case of any other sum, forthwith pay the money without any deductions therefrom to the Companies Liquidation Account.

如该笔款项超过$50000，清盘人须随即将款项存入公司清盘账户内，并且不得从款项中作任何扣除。

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011