tax amount payable

基本解释

Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax .
營業稅金項目以實際應交的工商統一稅的人民幣金額反映。
Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.
但釦除額不得超過該納稅義務人境外所得依照本法槼定計算的應納稅額。
Article 7 For a taxpayer who has obtained incomes outside the territory of China, the amount of individual income tax already paid outside China by him may be deducted from the tax amount payable.
第七條納稅義務人從中國境外取得的所得，準予其在應納稅額中釦除已在境外繳納的個人所得稅稅額。

In a progressive tax system, that also means that the amount of tax payable will be smaller since tax rates tend to decrease with taxable income (with some exceptions, of course).
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Under the ACES scheme, the amount of tax payable by the oil companies increased when profits increased.
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Credits are dollar for dollar reductions in the amount of tax payable which means that they can make a fairly significant dent in your tax bill.
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