where the deductible limit is exceeded the portion in excess shall not be deducted from tax and shall not be itemized as an expense however the portion not exceeding the limit thereof may be used as a deduction against following years taxes
超过可抵扣限额的部分，不得从税收中扣除，也不得作为费用列示，但未超过限额的部分，可以从以后年度的税收中扣除
以上为机器翻译结果，长、整句建议使用 人工翻译 。
应用推荐