Compute tax payable after credits: T' = tax liability − credit.
输入应纳税额与可抵免金额，求抵免后实缴。
| Item | Formula / Rule | Source / Standard |
|---|---|---|
| Net payable | Net payable = tax due − creditable amount, floored at zero | Enterprise Income Tax Law of the PRC, Art. 34 |
| Credit versus deduction | A credit cuts the tax itself while a deduction shrinks the base, so a credit is worth more | Enterprise Income Tax Law of the PRC, Art. 34 |
| Equipment investment credit | Ten percent of spending on qualifying environmental, energy-saving or safety equipment offsets the year's tax | Enterprise Income Tax Law of the PRC, Art. 34 |