逐項扣稅 的英文怎麼說
中文拼音 [zhúxiàngkòushuì]
逐項扣稅
英文
itemized deduction-
Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year
第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。
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