deduction of Aax税款抵扣
3)Credit,Withholding Tax扣缴税款之扣抵
4)system of input tax being credited抵扣制度
1.The article analyses the main problems in China s VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable.分析了我国现行增值税中存在的几个主要问题，即：征税范围相对狭窄，抵扣制度不完善，税制结构不合理等，并提出了完善我国增值税制的建议。
5)tax sparing税收抵扣限制
6)tax reducing税收抵扣
1.Starting from the finance and taxation essential factors related to Chinese designing corporation when carry on design projects in Russia,analyzes the tax categories,tax rate,cognizance of taxpayer,tax reducing and design fee rate etc.从国内设计单位承接俄国境内设计项目所涉财税的基本要素入手,分析所涉税种、税率,纳税义务人的认定、税收抵扣及设计费率等问题,提出国内业界如何利用相关财税规定,避免不必要的财务损失。
延伸阅读
非法出售用于骗取出口退税、抵扣税款发票罪非法出售用于骗取出口退税、抵扣税款发票罪：指违反发票管理规定，非法出售增值税专用发票以外可以用于出口退税、抵扣税款的发票的行为。
