| 单词 | independent taxation |
| 释义 | independent taxation A system of personal taxation introduced in the UK in the fiscal year 1990-91 in which a husband and wife are treated as completely separate and independent taxpayers for both income tax and capital gains tax. The change affects a number of reliefs, primarily the personal allowance, to which every taxpayer is entitled: it also introduced a new married couples allowance. Moreover under this system each spouse is entitled to their own capital gains tax exemption and wives will pay tax on their own income, including their share arising from jointly held property. |
| 随便看 |
英汉经管词典收录了5297条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。