alternative minimum tax
alternative minimum tax 〈美〉最低替代税 对公司和高收入的个人所征收的一种税，旨在弥补所得税法的漏洞，避免这些纳税人通过税收减免等方式免除应税财产的全部纳税责任，使所有纳税人至少缴纳最低金额的税款。最低替代税的应税收入为各种税收优惠减免金额减去法定扣减金额，然后以固定税率计征。
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alternative minimum tax
alternative minimum tax
A tax, often a flat rate, potentially imposed on corporations and higher-income individuals to ensure that those taxpayers do not avoid too much (or all) income-tax liability by legitimately using exclusions, deductions, and credits. — Abbr. AMT. — Also termed minimum tax. [Cases: Internal Revenue 3550. C.J.S. Internal Revenue §§ 358–361.]
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