利息支付债务在缴纳所得税前扣除，而分红对股本是没有意义的。
Interest payments on debt are tax deductible, while dividend payments on equity are not.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
对企业当年提取并实际使用的职工教育经费，在不超过计税工资总额2.5%以内的部分，可在企业所得税前扣除。
About enterprise withdrew and the actual use educational expenditure of stuff that year, it can deduct before the enterprise income tax which didn't surpass the total tax wage's 2.5%.
通过分析发现，法定税率、税前扣除项目以及税收优惠政策影响了企业的所得税负担水平。
Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.
但是大量英国富人遭受到税前扣除额的重击，另外，他们还要缴纳高额的养老金、资本所得税和房屋销售税。
But a much larger number of affluent Britons feel hard hit by tweaks to tax allowances, as well as higher taxes on pension contributions, capital gains and house sales.
《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。
There are many differences in the handing of the fixed assets reducing value between "fixed assets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".
如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。
If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.
如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。
If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.
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