抵减税额 meaning in English
tax credit
Examples
- Article 11 the amount of regular income tax of an individual shall be the balance of the tax payable in accordance with paragraph 1 , article 71 or paragraph 1 or paragraph 2 , article 71 - 1 of the income tax act , after subtraction of his or her investment tax credits in accordance with the provisions of other laws
第十一条(个人应纳税额之计算)个人之一般所得税额，为个人当年度依所得税法第七十一条第一项、第七十一条之一第一项或第二项规定计算之应纳税额，减除依其他法律规定之投资抵减税额后之馀额。