marginal relief

用法例句

Some business use tax shelters in an effort to reduce or defer their income tax.

一些公司采取合法减免所得税的手段来减少或迟交所得税。

earned income limitation

勤劳所得减免税限额

Income tax shall be exempted or reduced on the following income:

对下列所得，免征、减征所得税：

Something, such as an expense, that can be deducted, as for income-tax purposes.

可减免的东西如花费，为了纳所得税可以减免

dependency exemption

计算所得税的抚养费减免

A Probe into Improvement of Reduction or Remitting of Our Country s Personal Income Tax;

完善我国个人所得税减免问题的思考

D. I. T [double income-tax(relief) ]

双重所得税（免征）［

Study on Effect of Reduction and Exemption of Enterprise Income Tax in Zhejiang Province;

浙江省高新技术企业所得税减免的效应研究

Application of prefrential income tax rate, and exemption of income tax.

适用优惠所得税税率，及所得税免除

No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.

除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。

If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.

未单独核算销售额的，不得免税、减税。

EBT - Income Tax = Net Income.

税前盈利减去所得税后就是税后净利。

"In addition, such enterprises are exempt from enterprise income tax in the first two profit-making years and allowed a 50 percent reduction in the third through the fifth years."

此外上述企业从开始获利的年度起，第一、二年免征所得税，第三至五年减半征收所得税。

tax - exempt bonds.

免收利息所得税的债券

Be exempt from local income tax for the time Being

暂免征收地方所得税

credited against the assessed income tax

在应纳所得税额内抵免

low-income allowance

低收入者所得税扣免

The stipulations of these Provisions concerning the reduction of and exemption from income tax shall go into effect as of 1984;

本规定有关所得税的减征、免征，自一九八四年度起施行；