Results for 2004 include the aircraft impairment and pension charges noted previously , as well as several credits to income tax expense 二零零四年业绩包括前文提及的货机耗蚀费用及员工退休金开支，以及所得税费用享有的多项税款抵免。
The chapter also discusses particularly qualifications of indirect ftc , relationship of indirect ftc and avoiding international double taxation in u . s . federal tax law 该章还对间接抵免的条件、间接抵免与避免国际双重征税的关系等问题作了探讨。
Analysts believe the introduction of tax credits to the benefit system since 1999 has dissuaded many from marrying , as they favour single mothers 分析人士认为，从1999年开始实行的税款抵免福利制度使很多人不愿结婚，这一政策对单身妈妈最为有利。
Evidence of the payment of individual income tax is required . in general , tax exemption under section 8 provides greater relief than would be provided by tax credit 一般而言，根据第8 1a c条申请入息豁免徵税较申请税收抵免可得到更多的税务宽减。
Evidence of the payment of individual income tax is required . in general , tax exemption under section 8 ( 1a ) ( c ) provides greater relief than would be provided by tax credit 一般而言，根据第8 ( 1a ) ( c )条申请入息豁免徵税较申请税收抵免可得到更多的税务宽减。
Enterprises with foreign investing in technological innovated projects in line with state industries policy have the right to claim credit for the increased enterprise income tax 53投资于符合国家产业政策的技术改造项目的纳税人，有抵免新增企业所得税的权利。
This internal structure of ftc regime is in accordance with the u . s . international tax policies , particularly tax efficiency and tax fairness as understood by the united sates 抵免制度的这种内在结构合乎美国的国际税收政策，特别是美国所理解的税收效率和税收公平。
The second chapter is devoted to an theoretical analysis of u . s . ftc regime as an unity of opposition of avoiding international double taxation and maintaining u . s . fiscal jurisdiction 第二章从理论角度对美国抵免制度在避免国际双重征税和维护美国税收管辖权上的矛盾和统一作了分析。
However , if he has paid individual income tax in the mainland in respect of the services rendered in the mainland , he can apply to have that part of the income excluded or can claim a tax credit 不过，如果他已就在内地履行职务所得的收入在内地缴纳个人所得税，他可以申请豁免相关的收入或申请税收抵免。
