以下为句子列表：
英文: Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted
中文: 第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
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英文: Article 14 In the case where a taxpayer, as well as his or her spouse and/or dependents who shall file a joint consolidated income tax return in accordance with the Income Tax Act, has an amount of income or deduction which is covered within the provision
中文: 第十四条(个人与配偶及其受扶养亲属应一并计入基本所得额)个人与其依所得税法规定应合并申报综合所得税之配偶及受扶养亲属，有第十二条第一项各款金额者，应一并计入基本所得额。
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英文: Crowds descended upon tax offices all over the country Monday on the first day for filing consolidated income tax returns.
中文: 在申报综合所得税的第一天也就是星期一全国各地的群众找上税捐处。
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英文: The amount of non-cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the Income Tax Act and other laws.
中文: 四、依所得税法或其他法律规定于申报综合所得税时减除之非现金捐赠金额。
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