1)Offset Against Business Tax Payable,留抵税额2)off-tax turnover,税收抵税额3)Tax Overpaid Tax for Offsetting the Future Tax Payable(Profit-seeking Enterprise Income Tax),留抵税额(营利事业所得税)4)interest tax shield,利息抵税额5)income tax credit,所得税税额抵免6)Foreign Tax Credit,国外税额扣抵
