The new tax law allowed corporations to deduct the (35)cost of the product donated plus half the difference between cost and fair market selling price, with the proviso that deductions cannot exceed twice cost.

• 新的税法允许企业（从应付税部分）扣除捐献的产品的成本以及成本价和市场销售价差的一半，条件是扣除的部分不能超出成本的2倍。