| 单词 | tax refund |
| 释义 | tax refund A repayment by the tax authorities of excess tax previously collected. This may occur because of mistakes in the original tax assessment which are corrected on appeal. It may also occur when tax is deducted at source and the taxpayer is subsequently found to be liable for less tax than has been withheld. With a pay as you earn (PAYE) income tax scheme, as in the UK, a taxpayer who becomes unemployed part-way through a tax year may qualify for a tax refund. |
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