大全45/63

emilyz0301

有两个句子不太明白，哪位帮忙讲讲：The new tax law allowed corporations to deduct thecost of the product donated plus half the difference between cost and fairmarket selling price, with the proviso that deductions cannot exceed twicecost. Thus, the federal government sanctions—indeed, encourages—an above-costfederal tax deduction for companies that donate inventory to charity.

多谢

boozy

新的税法允许企业（在报税时），对于其捐赠出的产品，除扣除其成本外，再扣除市场公平价格与成本之间差额的一半，但扣除总额不得高于成本的两倍。这样，对于企业捐赠给慈善机构的新产品，联邦政府批准甚至鼓励企业以超出成本的方式扣除（应税收入）。