ZBB zero-based budgeting

basic exemption for the classified income tax

分类所得税的基本免税额

tax allowance,ie money deducted from income before the current rate of tax is imposed

免税额（徵收本年度税款前从总收入中减除的款额）.

additional dependent parent allowance

供养父母额外免税额

salaries tax threshold

薪俸税的免缴税入息额

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

special limitations on the foreign tax credit

外国税收抵免特别限额

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

exempted him from the customs duties for these basic necessities.

使他免缴这些基本 必需品的关税.

Many basic foodstuffs, such as bread and milk, are tax-free.

许多基本食物如牛奶和面包是免税的。

additional dependent grandparent allowance

供养祖父母或外祖父母额外免税额

personal allowance for income tax

计算所得税的个人免税额

If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.

未单独核算销售额的，不得免税、减税。