抵扣应纳税所得额

Deduct taxable income

以上为机器翻译结果，快速获取精准的人工翻译结果，建议选择有道人工翻译

1
创业投资企业从事国家重点扶持和鼓励的创业投资，可按投资额的一定比例抵扣应纳税所得额。
As to the venture capital enterprise with state special support and encouragement business, a certain percentage amount of investment can offset tax.
2
第三十一条创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。
Article 31: venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.
3
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.

抵扣应纳税所得额
应纳税所得额，简称应税所得，是自然人或法人在一定期间内，由于劳动、经营或投资而获得的继续性收入，扣除为取得收入所需费用后的余额。广义上包括一切收益，狭义上只包括有连续来源的收入，如经营利润、工资、股息等，扣除相应费用后的纯收入，不应包括临时、偶然的一次性所得。

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