subsequent allowance

additional dependent parent allowance

供养父母额外免税额

additional dependent grandparent allowance

供养祖父母或外祖父母额外免税额

special limitations on the foreign tax credit

外国税收抵免特别限额

dependent grandparent allowance

供养祖父母或外祖父母免税额

per item limitation

外国税收抵免的分项限额

per country limitation

外国税收抵免的分国限额

foreign income limitation on tax credit

对税收抵免的外国收入限额

salaries tax threshold

薪俸税的免缴税入息额

tax sparing(matching credit)

税收饶让, 即与外国政府优惠税收减免额相对应的税收抵免

earned income limitation

勤劳所得减免税限额

Is this within the tax-free limit?

这个在免税限额内吗？

That's more than we can allow you free.

那已经超出了免税限额。

dependent sibling allowance

供养兄弟姊妹免税额

exemption of divorced parents

已离婚父母的免税额

repair and outgoings allowance

修理及支出费用免税额

excess limitation on tax credit

税收抵免的超额限制

credited against the assessed income tax

在应纳所得税额内抵免

Issues concerning the determination of the quota of tax exemption and reduction for foreign-funded enterprises

关于外商投资企业减免税额度的核定问题