Alternative Minimum Tax在国内常被翻译为“替代最小赋税”。该词常缩写作AMT。 替代最小赋税税法条款确保个人和公司会付一些所得税,不管他们有多少扣抵或信用额度。在AMT之下,特定的金钱通常不得被视为应扣税的所得,例如通常为可抵税所得的总合,或者是免税债券的所得,都会被视为是缴税的。 替代性最低税是基于...
SFAS 109 requires use of the regular tax rate in all cases rather than allowing use of the alternative minimum tax rate for those taxpayers that expect to payalternative minimum taxesin the future. Deferred tax accounting for tax carryforwards ...
AMT(Alternative Minimum Tax)英文直译是替代性最低税，从它的税法制定背景和数额计算方式来看，称为“校正性最低税”可能更合适些。国内翻译为替代最小赋税。替代最小赋税税法条款确保个人和公司会付一些所得税，不管他们有多少扣抵或信用额度。在AMT之下，特定的金钱通常不得被视为应扣税的所得，例如...
The Alternative Minimum Tax (AMT) was designed to keep wealthy taxpayers from using loopholes to avoid paying taxes. But because it was not automatically updated for inflation, more middle-class taxpayers were getting hit with the AMT each year. Congress
This system is called the alternative minimum tax (AMT) and is calculated for individuals on Internal Revenue Service Form 6251. The chapter helps the students to identify taxpayer situations that are most likely to result in imposition of the AMT and recommend strategies to avoid triggering the ...
alternative minimum tax 美 英 网络替代性最低税;最低税负制;替代最低收入税收抵免 英英 网络释义 n. 1. a form of federal income tax that applies to some taxpayers with disproportionate amounts of tax-advantaged income or excessive deductions ...
minimumn. 1.最小量; a. 1.最小的,最低的; taxn. 1.[C,U]税,税金(+on/upon) 2.负担,压力(+on/upon) 3.(会社,团体等的)会费 v.[T] 1.向……课税 2.向……收会费 3.使负重担,使受压力 tax.【缩写】 1.=taxation 2.=taxes
印度的财政来源当中,税务收入占到了很大的比重,作为新兴经济体,国家的建设以及公共设施的投入都离不开稳定的财政收入,所以印度政府在税务方面也是下了很大的力气进行征缴,除了法律规定偷税、漏税行为的追溯年限为7年之外,印度政府对企业还推出了“替代性最低税”(Minimum Alternative Tax, MAT),为的就是将一些明明...
About Form 6251, Alternative Minimum Tax – Individuals | irs.gov IRS Provides Tax Inflation Adjustments for Tax Year 2023 | irs.govTable of Contents Introduction What is residency? What happens if I move to a different state during the year? Where do I file taxes if I own two homes or ...
内部替代帮助Taxtax替代最低税 系统标签: taxalternativeminimumindividuals替代internal Form6251DepartmentoftheTreasuryInternalRevenueService(99)AlternativeMinimumTax—Individuals▶InformationaboutForm6251anditsseparateinstructionsisat.irs.gov/form6251.▶AttachtoForm1040orForm1040NR.OMBNo.1545-00742014AttachmentSequence...