| 单词 | tax credit |
| 释义 | > as lemmastax credit tax credit n. a sum that can be offset against a tax liability; spec. one that results in a payment to any person whose liability is less than this sum. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > [noun] > tax allowances and deductions relief1732 concession1888 tax relief1916 tax deduction1942 tax credit1946 tax allowance1950 tax-loss1959 tax break1968 1946 H. M. Groves Postwar Taxation & Econ. Progress vii. 227 This could be done readily by permitting the taxpayer [with a fluctuating income] to sum his taxes over a period of years, calculate what his tax bill would have been if his income had been distributed evenly among these years, determine the difference between the two, and claim the difference as a refund or tax credit. 1973 Guardian 24 Jan. 14 The Green Paper proposes first that most tax allowances..should be replaced by tax credits... Anyone whose tax liability was less than their tax credits would be paid the difference. 1974 Nature 10 May 103/3 A company can obtain ‘foreign tax credits’ (which can be offset against United States tax) in respect of taxes paid to foreign governments. 1980 Daily Tel. 23 Feb. 19/2 A final of 8p a share payable on April 3, makes 14.25p net against 10.15p net or 20.36p including the related tax credit compared with 15.15p. < as lemmas |
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