所谓增加应抵扣税额,是指纳税人计算纳税时,通过增加减、免、退、抵税额从而减少纳税人实际缴纳税款的方法。在计税依据和税率既定,从而应纳税额既定的条件下,增加减、免、退、抵税额就意味着减少了纳税人实际缴纳的税款。增加应抵扣税款是税收筹划的基本方法之一。[案例一]索 The so-called increase should be deducted tax, refers to the taxpayers in the calculation of tax, by reducing tax relief, tax credit, thereby reducing taxpayers actually pay taxes. Under the conditions of tax base and tax rate established, tax deduction will increase the tax deduction, exemption, refund and tax deduction, which means that taxpayers’ actual tax payment will be reduced. Increasing the amount of tax deductions is one of the basic methods of tax planning. [Case one] cable