constructive-receipt doctrineglossary / CONSTRUCTIVE-RECEIPT DOCTRINE, 推定收入原则 constructive-receipt doctrine推定收入原则 指纳税人的总收入中尚未实际收到的部分，如未提取的利息，必须包括在总收入中以计算应征税额，除非其实际收入确实受到相当限制。 词条贡献者 译员Joanne，亚洲顶尖法学院国际贸易专业，擅长翻译涉及媒体、体育和娱乐领域的法律文件。
constructive receipt doctrine CONSTRUCTIVE-RECEIPT DOCTRINE constructive-receipt doctrine. The rule that gross income under a taxpayer’s control before it is actually received (such as accumulated interest…
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