income averagingglossary / income averaging, 收入平均法 income averaging〈美〉收入平均法 一种计征个人所得税的选择方法，它允许纳税人将当年的高收入与前三年的收入相平均后再计税。1986年的税收改革法〔Tax Reform Act〕取消了这一作法。 词条贡献者 资深译员王漾，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，专注翻译各种与税收策略及补贴有关的法律文件。
income averaging income averaging Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases: Internal Revenue…
income averaging income averaging income averaging. Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases:…
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