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Tax credit 和 Tax deduction法律术语分析及英语解释

发布时间: 2018-09-15 11:45:16   作者:etogether.net   来源: 网络   浏览次数:
摘要: Tax credit 和 Tax deduction法律术语分析及英语解释,粘贴出来供大家参考。



两者都有减少纳税金额的含义。区别在于tax credit (税额直接减让)是指在计算出某人应付税额之后,从其总额中扣除按规定应予减让部分的款额,减25元则少25元税费。而tax deduction (税额间接减让)则是指在计算纳税税额之前从某人的总收入(gross income)中减除某些款额,如在计算应税所得时在总收入中减去业务支出、生产成本等,然后再根据由此计算出的应税所得计算税额,减25元则不会直接少25元税费。由此,从某种意义上讲,tax credit的价值应高于tax deduction的价值[1]。tax exemption则是“免税”,其是按人头(on a per capita basis)减免的税收,与tax credit和tax deduction差异较大[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.


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