1、矿藏储量衰竭减税率
... depleted-type field 溶解气驱型油田 depletion allowance 矿藏储量衰竭减税率 depletion characteristics 衰竭特征 ...
2、折耗备抵
... depletion accounting折耗会计 depletion allowance折耗备抵 depletion expense折耗费 ...
3、备抵耗减
... dependency allowance 抚养津贴 depletion allowance 耗损扣除额; 备抵耗减 deposit allowance 存款利息 ...
4、资源耗竭补贴
...取优惠政策,如允许固定资产加速折旧,允许矿业研究与开发费用加倍摊销,允许在应税所得中扣除资源耗竭补贴(Depletion allowance)等。不同国家所得税的税基(即应税所得)的确定方法不同。
percentage depletion allowance[税收] 百分率折耗减免
Oil depletion allowance石油耗损折让
depletion allowance of oil wells[油气] [工经] 油井枯竭津贴
allowance for depletion[会计] 备抵折耗;备抵折耗英语