deficiency assessmentglossary / deficiency assessment, 不足税额, 税款差额 deficiency assessment〈美〉不足税额;税款差额 指国内税务署估算并经行政审查和税务法院裁定的纳税人应交而少交的税款差额。 (→tax deficiency) 词条贡献者 资深译员Pablo,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与上市公司代理有关的法律文件。
deficiency assessment deficiency assessment An assessment by the IRS — after administrative review and tax-court adjudication — of additional tax owed by a taxpayer…