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another, as by contributing money to an IRA, for which earnings and contributions will be taxed only when the money is withdrawn.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 译员Matthew,毕业于英国顶尖的高级翻译学院,专注翻译各种与争议解决有关的法律文件。
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)