Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law 但扣除額不得超過該納稅義務人境外所得依照本法規(guī)定計算的應納稅額。
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 第七條納稅義務人從中國境外取得的所得,準予其在應納稅額中扣除已在境外繳納的個人所得稅稅額。
As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee , the crimes of falsely making out specialized vat receipts run wild for a while , which seriously damages the tax collection orders 由于增值稅專用發(fā)票是記載開具方應納稅額和受票方抵扣稅額惟一的合法憑證,一時間虛開增值稅專用發(fā)票犯罪呈猖狂之勢,嚴重地危害了我國的稅收征管秩序。
Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may , in filing its consolidated income tax return , be deducted from its total tax amount payable , however , the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad 第十二條外商投資企業(yè)來源于中國境外的所得已在境外繳納的所得稅稅款,準予在匯總納稅時,從其應納稅額中扣除,但扣除額不得超過其境外所得依照本法規(guī)定計算的應納稅額。