两位财政大臣都用从遗产税增加的额外税收抵减所得税，并使所得税降低。
Both chancellors of the exchequer used extra revenues from death duties to lower the income tax.
大部分祖产都由一个基金会管理以换取所得税宽减，这一部分都由法定属于国家，不能变卖。
Much of the patrimony is managed by a foundation and, in return for tax breaks, belongs by law to the nation and cannot be sold.
第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
成本减以前年度申报所得税的累计折旧。
Cost less the accumulated depreciation claimed in prior years' income tax.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
失业率的上升意味着收入所得税的减少，而各大店铺门可罗雀则导致消费税入库大减。
Higher unemployment means lower income tax revenue, and empty stores mean less cash from sales tax.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
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