a. 在计算所得税时可予以扣除的
【法】 在计算所得税时可面以扣减的
在线英汉词典

tax-deductible的短语、例句：

tax-deductible adj (of expenses) that may be deducted from income before the amount of tax to be paid is calculated （指费用）计算所得税时可扣除的.