negative income tax
negative income tax 〈美〉负所得税 政府对所有收入低于一定生活水平的人给予补贴。因这些人不但免纳所得税，还可得到政府的补贴，故而得名。 (→earned income credit)
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Search Results for: income tax
exemption from income tax
exemption from income tax 免税所得额 指在确定应税所得时，依法律规定，纳税义务人因为其自身、配偶或受其扶养人的原因可以不缴纳所得税的所得额；也指根据制定法或普通法免纳所得税的某类性质的所得。
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unrelated business income tax
unrelated business income tax 营业外收入税；非本行业收入税 对非赢利机构应税收入所征收的税，如从出版物所获得的广告收入中征税。
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unrelated business income tax
A tax levied on a not-for-profit organization’s taxable income, such as advertising revenue from a publication. [Cases: Internal Revenue 4068; Taxation 1018. C.J.S. Internal Revenue §§ 473–474; Taxation § 1706.]
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income tax
A tax on an individual’s or entity’s net income. • The federal income tax — set forth in the Internal Revenue Code — is the federal government’s primary source of revenue, and most states also have income taxes. Cf. property tax; EXCISE. [Cases: Internal Revenue 3065–4122; Taxation 931–1104. C.J.S. Indians § 131; Internal Revenue§§ 12–14,
dominion income tax relief
dominion income tax relief 主权所得税减免 两个国家依据各自的税收管辖权得按同一税种对同一纳税人的同一征税对像在同一征税期内同时征税时，为避免国际重复征税而由其中一国(一般是纳税人居住国或国籍国)给予纳税人的所得税减免待遇。 (→double taxation)
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income tax deficiency
income tax deficiency 〈美〉所得税缴纳不足 纳税人未能就收入缴纳足够的税款，尽管缺少所得税调查委员〔commissioner〕或其代理人的最终裁定。
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gross income tax
A tax on gross income, possibly after deduction for costs of goods sold, rather than on net profits; an income tax without allowance for expenses or deductions. See gross income under INCOME. [Cases: Internal Revenue 3110; Taxation 979, 1202.5. C.J.S. Internal Revenue §§ 59–60; Taxation § 1991.]
income tax
income tax 所得税 对年度收入、毛利或净利所课征的税。按课征的对象不同，可分为公司所得税和个人所得税。美国联邦政府和某些州政府都可能对个人、公司或其他应纳税单位征收所得税。