Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条 企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Tax deduction: a legal way to reduce the amount of tax paid, by claiming expenses.
税款回除额：通过申报开支来减轻付税额的合法方式。
Where the cost equals or exceeds the threshold amount, banquet tax shall be calculated and imposed on the total amount paid.
达到或者超征税起点的，按支付金额全额计算征收筵席税。
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