Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.

营业税金项目以实际应交的工商统一税的人民币金额反映。

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Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.

但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。

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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；

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Tax avoidance is the legal use of the tax framework to reduce the amount of tax payable whereas tax evasion is against the law.

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In a progressive tax system, that also means that the amount of tax payable will be smaller since tax rates tend to decrease with taxable income (with some exceptions, of course).

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Under the ACES scheme, the amount of tax payable by the oil companies increased when profits increased.

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