- 簽證留學 |
- 筆譯 |
- 口譯
- 求職 |
- 日/韓語 |
- 德語
兩者都有減少納稅金額的含義。區(qū)別在于tax credit (稅額直接減讓)是指在計算出某人應付稅額之后,從其總額中扣除按規(guī)定應予減讓部分的款額,減25元則少25元稅費。而tax deduction (稅額間接減讓)則是指在計算納稅稅額之前從某人的總收入(gross income)中減除某些款額,如在計算應稅所得時在總收入中減去業(yè)務支出、生產(chǎn)成本等,然后再根據(jù)由此計算出的應稅所得計算稅額,減25元則不會直接少25元稅費。由此,從某種意義上講,tax credit的價值應高于tax deduction的價值[1]。tax exemption則是“免稅”,其是按人頭(on a per capita basis)減免的稅收,與tax credit和tax deduction差異較大[2]。
[1]“A credit differs from a deduction in the following essential respect:It is subtracted after the total tax liability has been calculated,whereas a deduction is subtracted from the income subject to tax. Thus, a tax credit of a given amount is more valuable to a tax payer than a deduction of the same amount . ”Cf. Douglas Greenwald,The Concise McGraw-Hill Dictionary of Modern Economics, 3rd edition, at p. 348 , McGraw-Hill, Inc. (1983). "tax credit:An amount subtracted directly from one's total liability,dollar for dollar, as opposed to a deduction from gross income. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1473, West Group (1999).
[2] Cf. Douglas Greenwald, The Concise McGraw-Hill Dictionary of Modern Economics, 3rd edition, at p. 350.
責任編輯:admin
評分: | 1分 2分 3分 4分 5分 |
評論內(nèi)容: | |
驗證碼: |
|
【網(wǎng)友評論僅供其表達個人看法,并不表明本站同意其觀點或證實其描述?!? |