所得税

office supplies

办公用品

1253 预付保险费 prepaid insurance | 1254 办公用品 office supplies | 1255 预付所得税 prepaid income tax

take-home pay/after-tax salary

税后净薪

income tax 所得税 | take-home pay/after-tax salary 税后净薪 | release pay 遣散费

take-home pay/after-tax salary

税后净薪 XrY中国英语学习网

income tax 所得税XrY中国英语学习网 | take-home pay/after-tax salary 税后净薪 XrY中国英语学习网 | release pay 遣散费 XrY中国英语学习网

tax allowance

税额减免

tax allocation所得税分摊 | tax allowance税额减免 | tax analyst税务分析师

Income Tax Allowance

所得税减免

income tax allocation所得稅分攤 | income tax allowance所得稅減免 | income tax credit所得稅額減免,所得稅稅額抵免

tax base

税基

* * 税基和税率 税基(Tax Base)是指政府可以据以征税的对象从价税(Ad valorem)是以课税对象的价格为依据征税. 由于所得税、财产税、销售税等等均是按照相应税基的百分比征税,属于从价税. 从量税(Unit Tax)是以课税对象的数量为依据征税.

Tax base of an asset or liability

资产或负债之课税基础

1271 Tax base 课税基础/ 税基 | 1272 Tax base of an asset or liability 资产或负债之课税基础/ | 1273 tax benefit 所得税利益

tax credit

税额减免

税额减免(tax credit)是在缴纳所得税时可以直接从应交税款中扣除的数额. 它与纳税减除数(tax deductions)不同,后者只是降低了应税所得额的水平. 纳税减除数就等于是政府向纳税人宣称:"如果你按我说的办,我将减少你的税. "举个例子,

income tax credit

所得税额减免,所得税税额抵免

income tax allowance所得稅減免 | income tax credit所得稅額減免,所得稅稅額抵免 | income tax deduction所得稅應稅收益減免額

investment tax credit

投资税收抵免

(一)投资税收抵免(Investment Tax Credit)的制度安排许多国家允许承租人把租赁的总成本当作费用在税前扣除. 如美国规定,采取"真实租赁"(True Lease)的承租人,可以把租赁总成本在缴纳所得税之前扣除;在日本,承租人可把租赁合同中一定金额(一般为合同额的60%)的7%用来扣除税款,

functional catches：活动把手生耳

回零针 fly-back hand | 混合表 combo watch | 活动把手生耳 functional catches

parametric linear programming：参数线性规划

参数模型|parameter model | 参数线性规划|parametric linear programming | 参数最优化|parameter optimization