passive activityglossary / PASSIVE ACTIVITY, 消极活动 passive activity〈美〉消极活动 由《1986年税收改革法》〔Tax Reform Act of 1986〕创造的术语，一般指纳税人未真正参与的经营活动，从而对其该项纳税收入未有直接控制。 词条贡献者 法律翻译家欣，毕业于德国顶尖的高级翻译学院，专注翻译各类与体育诉讼有关的法律文件。
passive activity PASSIVE ACTIVITY passive activity. Tax. A business activity in which the taxpayer does not materially participate and therefore does not have immediate…
词条贡献者