creditable tax

基本解釋

The tax paid in mainland need not pay second time in HK, but creditable amount should be under tax payable that provide by tax regulations.
在內地所繳的稅款，可在香港應繳稅款中抵免，但是抵免額不能超過該收入按《稅務條例》計算的應繳稅款。
The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.
但扣除額不得超過該納稅義務人境外所得依照本法規(guī)定計算的應納稅額。