| 释义 |
schedular, a.
(ˈʃɛdjʊlə(r), U.S. ˈskɛdjʊlə(r))
[f. schedule n. + -ar1, after F. cédulaire (1796).]
Of or pertaining to a schedule; (esp. of a system of taxation) organized according to a schedule.
1928Daily Tel. 30 Oct. 10 A bi-lateral convention for countries which do not discriminate between ‘schedular’ and ‘global’ taxes. 1949M. B. Carroll in A. G. Buehler et al. Income Tax Administration (Tax Inst. Inc.) xliii. 391 Many of the European states have a so-called schedular tax on dividends in addition to the tax on profits payable by the company. 1955N. Dennis Cards of Identity ii. 137 Information on all matters must..be..given in advance to all committees so as to avoid schedular confusion. 1964Eckstein & Tanzi in Role Direct & Indirect Taxes in Fed. Revenue Syst. (Conf. Rep. Nat. Bureau Econ. Res. & Brookings Inst.) 223 Italy has a schedular income tax in addition to a global tax. 1978Kay & King Brit. Tax Syst. vi. 96 The schedular system—by which the year of assessment and date of payment do not necessarily correspond and differ for different kinds of income. 1988Financial Times 2 Sept. 9/2 The administrative difficulties resulting from the UK's complex schedular taxation system. |