The allowance can be utilised to offset against 100% of the statutoryincome for each year of assessment.
这项津贴可用于抵销100每课税年法定收入的%。
2
Whether it's China lowering its statutory corporate income tax rate from 33% to 25% in 2008, or the U.S. cutting corporate income taxes from 39% from 35%, companies rarely ever pay the full load.