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tax credit [Copy link] 中文

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Post time 2006-4-15 23:21:52 |Display all floors
经常看到tax credit,作为一种福利,提供给有特殊需要的人,比如有小孩子的家庭、残疾人、慢性病人、失业者等等。据我认为,tax credit可能是减免应缴的税额,比如你应缴的税额为100英镑,但由于你有个小孩子,享受tax credit,只需交纳90镑。但是有的时候tax credit又是一种payment,似乎是你已经缴了100镑,然后退给你10镑。

这里不知有没有熟悉英美税收和福利制度的人啊?能不能说说tax credit到底是减免还是退税啊?有没有统一的中文翻译啊?谢谢

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Post time 2006-4-16 00:03:05 |Display all floors
似乎是通过国家税收发放的一种福利卡吧

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Post time 2006-4-16 00:39:20 |Display all floors
好像也没有卡片这种形式

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Post time 2006-4-16 01:20:28 |Display all floors
可以在2004年第二场美国总统辩论中常听到这个词组的.不过我也不清楚到底是什么样形式的补贴.
Bush: You remember  we increased that child credit (我们增加了子女抚养补贴1,000美元)by $1,000,reduced the marriage penalty(哪位能给解释一下这个是向什么人士征收的?extra tax on married people难道结婚还要额外缴税?),created a 10 percent tax bracket for the lower-income Americans.
Kerry: I have a $4,000 tuition tax  credit(4,000美元的学费补贴)that goes to parents and kids,if they`re earnering for themselves- to be able to pay for college.

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Post time 2006-4-16 12:07:27 |Display all floors

抵税项目金额, 抵减应税收入

a direct reduction in tax liability (not dependent on the taxpayer's tax bracket)

Deductions and exemptions only reduce the amount of your income that is taxable. Tax credits reduce the actual amount of tax owed.

http://encyclopedia.thefreedictionary.com/tax+credit

比如微软公司年收入1万元, 应该对这1万元抽税, 但它因为雇佣残疾人, 捐助慈善事业, 又是创新企业, 联邦和州政府在它报税时, 报税表上有相应的tax credit 来抵减应税的1万元, 可能最后只对5000元抽税.

[ Last edited by bxwz2004 at 2006-4-16 12:34 PM ]
Stay Hungry, Stay Foolish 求知若饥, 虚心若愚
www.youtube.com/watch?v=60cDHb-tvMA

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Post time 2006-4-16 14:12:25 |Display all floors
Deductions and exemptions only reduce the amount of your income that is taxable. Tax credits reduce the actual amount of tax owed.

比如微软公司年收入1万元, 应该对这1万元抽税, 但它因为雇佣残疾人, 捐助慈善事业, 又是创新企业, 联邦和州政府在它报税时, 报税表上有相应的tax credit 来抵减应税的1万元, 可能最后只对5000元抽税.

谢谢bxwz2004,但是这两句话好像是矛盾的啊?

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Post time 2006-4-16 14:15:17 |Display all floors
是不是递减的是被抽税的1万元,而不是递减要交的最后税额。也就是说最后是算5000元要交的税。
理解=>表达=》润色
understanding+expressing+polishing

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