deferral of taxesglossary / DEFERRAL OF TAXES deferral of taxes. The postponement of paying a tax from one year to another, as by contributing money to an IRA, for which earnings and contributions will be taxed only when the money is withdrawn. 词条贡献者 译者Miranda,毕业于英国顶尖的高级翻译学院,擅长翻译各种与债务重组与公司清算/破产相关的法律文件。
deferral of taxes DEFERRAL OF TAXES, 纳税递延 deferral of taxes 纳税递延 将本税收年度应予收缴的税款推延至以后的税收年度收缴。如对纳税人存入个人退休金账户的收入及其利息,在存储期间不予征税,只有纳税人将之从该账户取出后才予以征税。 (→Individual Retirement Account)