self employment taxglossary / self-employment tax The social-security tax imposed on the net earnings of a self-employed person. [Cases: Internal Revenue 4381. C.J.S. Internal Revenue §§ 579–580, 582; Social Security and Public Welfare § 33.] 词条贡献者 法律翻译Jessie,在一家亚洲一流律师事务所的北京办公室担任全职法律翻译,擅长翻译有关港口、铁路、公路与海运的法律文件。
self-employment tax self-employment tax, 自营职业税 self-employment tax 自营职业税 以自营职业者〔self-employed person〕的净收入为基础征收的社会保障税〔social-security tax〕。