Taxes-税务
Property Tax
[概述]房地产税Ataxassessedonrealestatebythelocalgovernment.Thetaxisusuallybasedonthevalueoftheproperty(includingtheland)youown.Thi...[查看详细]
[查看次数]662
Effective Tax Rate
[概述]英文名称：EffectiveTaxRate中文名称：有效税率指纳税方纳税时所实际负担的有效税率，该税率考虑了各种税收优惠和相关税收政策对税率的影响，因而与名义税率（nominaltaxrate）有所偏差。有效税率的计算方法为实际已付总税款与...[查看详细]
[查看次数]647
Calendar Year
[概述]英文名称：CalendarYear中文名称：日历年从1月1日开始到12月31日结束的一年。e.g.Dixonsaidlastweekthataround100,000jobswouldbecutintheglobalaviationindu...[查看详细]
[查看次数]632
Concession Agreement
[概述]英文名称：ConcessionAgreement中文名称：特许协议指政府部门授权私人投资者或投资机构对本属政府公共部门的投资项目进行建设和经营，被特许者在一定期限内有专营权和收益权，期满后将项目无偿移交政府。e.g.Thepartiesto...[查看详细]
[查看次数]647
Capital Loss
[概述]英文名称：CapitalLoss中文名称：资本损失指资本资产在出售或准备出售时的价格低于最初购买时的价格而产生的损失。资本损失与资本收益的概念相对。Thelossincurredwhenacapitalasset(investmentorr...[查看详细]
[查看次数]646
Capital Gains Distribution
[概述]英文名称：CapitalGainsDistribution中文名称：资本收益分配指公司将投资资本资产产生的资本收益分配给公司股东。eb16Distributionsthatarepaidtoamutualfund'sshareholders...[查看详细]
[查看次数]648
Widow's Exemption
[概述]Ingeneralterms,awidow'sexemptionreferstotheamountthatcanbedeductedfromtaxableincomebyawidow,therebyreducinghertaxburden....[查看详细]
[查看次数]635
Withholding Allowance
[概述]AnallowanceanindividualclaimsonaW-4Form.Awithholdingallowanceismainlyusedtoassistanemployerincalculatingtheamountofincom...[查看详细]
[查看次数]628
Withholding Tax
[概述]1.Incometaxwithheldfromemployees'wagesandpaiddirectlytothegovernmentbytheemployer.2.Ataxleviedonincome(interestanddivide...[查看详细]
[查看次数]626
Welfare Loss Of Taxation
[概述]Thedecreasedeconomicwell-beingcausedbytheimpositionofatax.Taxinganyproductoractivitymakesitlessattractiveandgivespeoplel...[查看详细]
[查看次数]640
Wealth Tax
[概述]Itisataxbasedonthemarketvalueofassetsthatareowned.Theseassetsinclude,butarenotlimitedto,cash,bankdeposits,shares,fixedas...[查看详细]
[查看次数]609
Wash Sale
[概述]Anillegaltransactionaninvestormakesbysimultaneouslybuyingandsellingasecuritythroughtwodifferentbrokers,therebycreatingth...[查看详细]
[查看次数]638
W-8 Form
[概述]AnIRSformthatgrantsaforeigneranexemptionfromcertainU.S.informationreturnreportingandbackupwithholdingregulations.Therear...[查看详细]
[查看次数]632
Wash-Sale Rule
[概述]AnInternalRevenueService(IRS)ruleprohibitingataxpayerfromclaimingalossonthesaleofaninvestmentwhenthesameinvestmentwaspur...[查看详细]
[查看次数]662
W-2 Form
[概述]TheformthatanemployermustsendtoanemployeeandtheIRSattheendoftheyear.TheW-2formreportsanemployee'sannualwagesandtheamount...[查看详细]
[查看次数]653
Withholding
[概述]Anytaxthatistakendirectlyoutofanindividual'swagesorotherincomebeforeheorshereceivesthefunds.Inotherwords,thesefundsare"w...[查看详细]
[查看次数]662
W-9 Form
[概述]AnIRSform,alsoknownas"RequestforTaxpayerIdentificationNumberandCertification",whichisusedbyanindividualdefinedasa"U.S.pe...[查看详细]
[查看次数]633
Write-Off
[概述]Areductioninthevalueofanassetorearningsbytheamountofanexpenseorloss.Companiesareabletowriteoffcertainexpensesthatarerequ...[查看详细]
[查看次数]647
Zero-Rated Goods
[概述]Productsonwhichavalue-addedtax(VAT)isnotleviedincountriesthatuseaVAT.Examplesofgoodsthatmaybezeroratedincludemanytypesof...[查看详细]
[查看次数]608
Work Opportunity Tax Credit
[概述]Aseparate,nonrefundablecreditthatispartofthegeneralbusinesscredit.Theworkopportunitytaxcreditisdesignedtoencourageemploy...[查看详细]
[查看次数]648