excess portion meaning in Chinese
超过部分
Examples
- If the amount exceeds the limit for deductions for that country or areas , the excess portion may not be deducted from the amount of tax payable for that tax year ; however , such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent tax years , for a maximum period of five years
超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣，补扣期限最长不得超过五年。