tax benefit ruleglossary / TAX-BENEFIT RULE, 税收利益规则 tax benefit rule税收利益规则 根据此规则,在上一纳税年度内作为费用开支或损失合理地从应税总所得中扣减的金额,如果在本纳税年度内得以补偿,则该金额应计入本纳税年度的应税所得。 词条贡献者 译者Joanne,毕业于亚洲顶尖的高级翻译学院,擅长翻译各种与房地产业相关的法律文件。
tax benefit rule TAX-BENEFIT RULE tax-benefit rule. The principle that if a taxpayer recovers a loss or expense that was deducted in a previous year,…