Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.

第三十条企业的下列支出，可以在计算应纳税所得额时加计扣除。

youdao

The balance of cash shortage found by an enterprise less the compensation made by the liable persons shall be deduced as a cash loss in the calculation of taxable income.

企业清查出的现金短缺减除责任人赔偿后的余额，作为现金损失在计算应纳税所得额时扣除。

youdao

That rate reflects the expiration of the Bush tax cuts, the 3.8% surtax and the effect of one of those backdoor tax increases that warps the calculation of taxable income.

FORBES: Investment Taxes: Defensive Moves