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another, as by contributing money to an IRA, for which earnings and contributions will be taxed only when the money is withdrawn.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 双语律师Pablo,国际知名法学院法律专业,擅长翻译涉及高端品牌及消费品领域的法律文件。
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)