Pursuant to the effect of temporary differences on taxable amounts during future periods , they can be classified into taxable temporary differences and deductible temporary differences 按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。
Amortising an asset effectively transfers its value , or the part that is being written off , from the balance sheet to the profit and loss account , where it reduces taxable income 摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。
Since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
B : since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
Article 7 for a taxpayer who has obtained incomes outside the territory of china , the amount of individual income tax already paid outside china by him may be deducted from the tax amount payable 第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。
Article 15 in case an enterprise uses or sells its inventories , it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount 第十五条企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。
Item 12 of i . r . 56b income received by the employee outside hong kong , whether from the employer in hong kong or other companies . item 11 and item 13 of i . r . 56b 假若员工从海外不论是否从你或其他公司取得任何应纳税入息，该入息必须包括在i . r . 56b表格第11项的总额内，另须在i . r . 56b表格第13项填报入息详情。
