First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

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Special depreciation represents deduction for wear and tear on an asset from a purely tax-based point of view.

特殊折旧指一个资产基于税务观点的损耗。

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And, when the special tax provision is a deduction or exclusion, the tax benefit is greater for those in higher brackets.

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But note again that the largest group excluded from paying income tax because of special tax expenditures are seniors, who get a bigger standard deduction than younger folks and more importantly, special tax treatment for their Social Security benefits.

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Including the charitable tax deduction in a grand bargain tax cap would fail to recognize the fundamental difference between special interests and philanthropy.

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