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.]
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self-employment tax
self-employment tax
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〕。
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