单身申报者的阈值是518,400美元的AMTI,已婚联合申报的纳税人是1,036,800美元。 Alternative Minimum Tax的详细英文释义摘录如下供参考: A tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable...
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...
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盈利但是却通过各种方式不交税的企业“抓到案板”,把应该缴纳的税征缴上来。
两者指的都是最低税负制,分别可以译为“替代性最低税”和“附加式最低税”,属于最低税负制的两种不同的基本模式。 最低税负制最早在1969年由美国提出,当时美国财政部发现155位超过20万 美元之高收入个人不用缴纳所得税,主要因为原先制定之租税减免、租税扣抵等被过度使用。为了确保高收入者缴纳一定税负,1969年...
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 ...
alternative minimum tax【经】 可选择的低额税 alternative tax代用税 alternative to…的替换物 as an alternativeas an alternative to sth/doing sth 作为...的替换 an alternative to ...的代替物 no alternative别无选择 an alternative ton. 是…的替代物,可以代替 tax onn.征税...
alternative minimum tax 英 [ɔːlˈtɜːnətɪv ˈmɪnɪməm tæks] 美 [ɔːlˈtɜːrnətɪv ˈmɪnɪməm tæks]选择性最低税；替代性最低...
9.In addition, repealing the alternative minimum tax would also help. 此外, 废除替代性最低税也会有所帮助. 相关词 practical joker African-American alapana mishoon Rules Committee entrepreneurial spirit electoral vote Maeander [or] Meander anemic [or] anaemic Minoru Yasui indentured servant center ...
1)Alternative Minimum Tax最低税负制 1.The Valuation and Inspiration of the Alternative Minimum Tax in Taiwan;台湾实施最低税负制的评价与启示 2)lowest tax burden plan税负最低方案 1.The lowest tax burden plan of wage,salary income,the remuneration of labor service,and the payment for published pi...
A taxpayer who has a high income and uses large tax breaks may owe a smaller percentage under the standard rules. If so, the taxpayer is obliged to recalculate the taxes owed under the alternative minimum tax system, which eliminates some of those tax breaks. ...