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 双语律师Jason，国内知名法学院国际贸易专业，擅长翻译各类与出口管制、经济制裁及海关相关的法律文件。
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:…
词条贡献者