range;
支付给企业最多的年度个人所得税免税额的十二分之一的离退休职工;
3）在被租来的情况下，企业小号场地租金。租金的数额官方契（如有）的基础上确定的，否则在正常范围内; 4) Rent of machinery and equipment;
5) Costs of fuel, electricity, lighting, water and communication; 6) Business insurance; 4）机械设备租赁;
5）的燃料，电力，照明，供水和通讯成本; 6）商业保险;
7. Royalties, duties and taxes paid. Income tax, withholding tax imposed by Direct Taxes Act and fines paid to government bodies are not, however, deductible; 8. Research and development (R & D) and training expenditure;
7.特许权使用费，缴纳关税和税款。所得税，由直接税征收法案预提税和罚款支付给政府机构都没有，但是，扣除; 8.研究与发展（R＆D）和培训支出;
9. Compensation paid for damages resulting from the operations or assets of the business provided that the extent of the liability is established and provided that no other party can be held responsible and provided that the damages in question cannot otherwise be recovered;
支付从企业的业务运作或资产导致的损害赔偿规定，赔偿责任的范围，建立并规定任何其它方能够承担责任，并提供有问题的损害否则就无法收回;
10) Cultural, sports and welfare expenditures paid in respect of workers to the Ministry of Cooperatives, Labor and Social Welfare up to a maximum amount of IRR 10,000 per each worker;
文化，对于职工支付给伊朗合作社部，劳动和社会福利高达IRR10,000每个工人的最大金额体育及福利支出;
11) Reserves against doubtful claims (in the event that the claims are connected with the business) are unlikely to be recovered and the reserve is administered under a special heading in the company accounts until the claim is either recovered or becomes a definite loss;
对可疑的赔款准备金（中，权利要求与业务连接的情况下）不可能被回收并储备是公司一个特殊的标题下的托管账户，直至索赔要么恢复或成为一个明确的损失;
12) Losses of legal persons, if established according to their statutory books of accounts and in conformity with the regulations. Such losses can be carried forward and be offset against the income of subsequent year or years; 法人的损失，如果按照他们的账户法定书籍和与法规的规定确定。这种损失可以结转和对下一年或几年的收入所抵消;
13) Small expenses incurred in connection with the premises of the enterprise that are customarily borne by the tenant, in case the place of business is rented; 14) Expenses incurred in the maintenance and upkeep of the premises; 15) Transportation expenses; 13）与习惯上由房客承担企业的前提而招致的开支小，万一企业的地方是租来的;
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14）在楼房的维修和保养费用; 15）交通运输费用;
16) Expenses related to the services of transportation of employees, enterprise s teahouse and warehousing costs;
17) Fees paid in proportion to the services rendered such as commission, brokerage, legal fees, consultation fees, conference fees, auditors fees and fees for administrative and financial services;
18) Interest, fees, and fines paid or allocated to banks, the Cooperative Fund, agricultural development funds, authorized non-bank credit institutions and leasing companies licensed by the Central Bank of the Islamic Republic of Iran for the carrying out of the enterprise’s operations;
16）与员工，企业的小号茶馆和仓储费用的运输服务费用;
17）按比例呈现如佣金，经纪，律师费，会诊费，会议费，行政和金融服务审计师的费用和佣金的支付服务费;
18）利息，手续费，并支付或分配给银行罚款，合作社资金，农业开发资金，授权非银行信贷机构和租赁公司由伊朗伊斯兰共和国中央银行在执行企业的业务许可;
19) Price of office supplies and office equipment that are usually consumed within one year;
20) Cost of repair and maintenance of machinery and equipment and also the cost of replacement of spare parts, provided it would not be considered as a basic repair; 21) Abortive mine exploration expenditure;
22) Membership and subscription fees in connection with the business activities of the enterprise;
19）价格办公用品和那些通常在一年内消耗的办公设备;
20）维修和机械设备，并更换零配件的成本维护成本，只要它不被视为一个基本修复;
21）败矿勘探支出;
22）与企业的经营活动有关会员和订阅费用;
23) Bad debts in excess of the reserve for doubtful receivables, if it is proved by the taxpayer to be unrecoverable;
24) Currency exchange losses computed in accordance with accepted accountancy practice, provided it is applied consistently from year to year by the taxpayer; 25) Normal wastage of production;
23）在超额准备金可疑应收款坏账，如果纳税人不能收回证明; 24）按照公认会计惯例计算货币兑换的损失，只要它是一贯从今年纳税人适用于一年;
25）生产的正常损耗;
26) Reserve of payable acceptable expenses related to the assessment period;
27) Acceptable expenses related to previous years, the payment or allocation of which is realized in the tax year under examination; 26）的相关考核期支付的费用可以接受备用;
27）与往年可接受的开支，其中在检查中的纳税年度实现支付或分配;
28) Expenses for purchasing of books and other cultural and art goods for employees
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and their dependents, up to a maximum amount equal to 5% of the annual exemption threshold in respect of each individual; and
29) Reserve related to after sales (guarantee) services by legal persons. 28）的书籍和其他文化艺术货物员工及其家属的采购费用，最多相等于就每个人的年度豁免额的5％; 和
29）后法人销售（担保）服务储备有关。 Valuation of inventory 库存估值
The cost price method is used for the valuation of inventory. To calculate the cost price, the companies are allowed to choose among the specific identification method, FIFO, or weighted average.
成本价的方法用于库存估值。为了计算成本价，企业被允许个别认定法，先进先出或加权平均中进行选择。 Depreciation and amortization 折旧和摊销
Any part of depreciable assets, whose value is subject to a decrease resulting from utilization, lapse of time or any other causes, regardless of price changes, as well as establishment costs may be depreciated and their depreciation costs are deemed tax-deductible expenses (see Art. 149 of DTA). Regulations relevant to depreciable assets including the depreciation schedules and how to implement them shall be prepared by the Iranian National Tax Administration in accordance with accounting standards and shall be confirmed by the Minister of Economic Affairs and Finance within six months from the approval date of the present Act.
资产的任何部分，其价值是受到来自利用率，时间或任何其他原因失效，不管价格的变化，以及建立成本可能大幅贬值和折旧成本引起的减少被认为是免税的费用（见艺术，DTA149）。相关的折旧资产，包括折旧计划，以及如何实现它们由伊朗国家税务总局按照会计准则的规定编制，并应通过经济事务和财政部长六个月内从目前的批准日期确认条例法案。
An increase of the price resulting from the reappraisal of legal persons’ assets, with due regards to accounting standards, shall not be subject to income tax and the depreciation cost resulting from the reappraisal shall not be regarded as a deductible expense; in case of the sale or exchange of reappraised assets, the difference between the sale price and the book value shall be taken into account in computing the taxable income without any application of the reappraisal (see Note 1, Art. 149 of DTA).
从法人资产的重新评估，同时适当关于会计准则导致价格的增加，不应缴纳所得税，并从重新评估产生的折旧费，不得被视为扣除费用;在出售或重新评估资产交换的情况下，出售价格与账面价值之间的差额，应考虑在计算应纳税所得额不重新评估的任何应用程序
If a depreciable asset is sold or machineries become unusable and, as a result, a loss is sustained by the enterprise, then the loss, equal to that part of the value of the asset that has not been depreciated minus the sale proceeds (if the asset is sold) shall, in total, be taken into account in the computation of the profit and loss account of the same year (see Note 2, Art. 149 of DTA). In regard with reappraised assets, the
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rule of this provision shall be applicable in respect of the book value without any application of the reappraisal (see the same).
如果一个折旧资产被出售或机械变得不可用，并作为一个结果，损失是由企业，那么损失，等于尚未折旧资产减去销售所得的值的那部分持续（如果资产出售）应在总，考虑到在损益表同年的计算（见注2，第149条的DTA）。在重新评估资产方面，这一规定的规则应适用有关的账面价值不重新评估的任何应用程序（见相同）。
Reserves and provisions 储量和规定
Provisions which are set aside as equal to depreciation costs are deductible. 这是被指定为等于折旧费的规定，准予扣除。
Reserves against doubtful claims are deductible in computing the taxable income, provided that they are connected with the business, they are unlikely to be recovered and the reserve is administered under a special heading in the company accounts until the claim is either recovered or becomes a definite loss (see item 11 under Art. 148 of DTA).
对可疑索赔储量在计算应纳税收入中扣除，但前提是它们与业务有关的，它们不可能被回收并储备是公司一个特殊的标题下的托管账户，直至索赔要么收回或变得明确失利
Reserve of payable allowable expenses related to the assessment year shall be deductible (see item 26 under Art. 148 of DTA). 的相关考核年度应付费用允许不得储备扣除
Reserve related to after sales (guarantee) services by legal persons shall also be deductible (see item 29 under Art. 148 of DTA). 储备与销售（担保）服务，由法人后，还应扣除
One per thousand of the sale of factories and workshops shall be reserved and consumed for controlling or compensating for pollutions and/or in creating green spaces. The costs thereof are deductible (see Para. D under Art. 45 of the Law for Collecting Certain Government Revenues and Consuming Them in Certain Cases, approved on 19/03//1995).
每一个出售的工厂和车间的千应保留和消费控制或补偿污染和/或在创造绿色空间。其成本扣除（见d根据艺术。法45收集某些政府收入和在某些情况下进食者，批准19/03//1995）。 Capital gains 资本收益
There is no explicit separate regulation about capital gains taxation in Iran but in accordance with Article (105) of the Direct Taxes Act in which the aggregate income of companies is subject to the corporate tax, all gains derived from selling fixed assets, except for immovable properties and real estates, and shares, are subject to taxation as a part of the taxable income of the corporate tax. 有关于伊朗而是按照直接税收法第（105）的资本收益税没有明确的分业监管中，公司的总收入是受企业所得税，出售固定资产所得的所有收益，除不动产性能和房地产，与股票，都受到税收作为企业所得税应纳税所得额的一部分。 Losses
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