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unreasonable compensation

glossary / unreasonable compensation, 不合理报酬

unreasonable compensation 〈美〉不合理报酬；超额报酬合理报酬与非合理报酬的区分在税收上有重要意义，因为在税收上，公司支付给僱员的报酬是可以扣减的，而支付给股东的股息是不可以扣减的。根据国内税收法规，僱主付给僱员的工薪或对其付出劳务的报酬是合理报酬〔reasonable compensation〕，允许作为应税额的减免项。如果僱主为了避税目的，而付给僱员额外的报酬，则不允许作为减免项目。如在股东人数有限的公司，支付给股东同时又是僱员的额外报酬以达到利润分配的目的即属此类情况。

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unreasonable compensation

Tax. Compensation that is not deductible as a business expense because the com-pensation is out of proportion to the services actually rendered or because it is in excess of statutorily defined limits. IRC (26 USCA) § 162. [Cases: Internal Revenue 3323. C.J.S. Internal Revenue § 162.]