alternative minimum tax
英 [ɔːlˈtɜːnətɪv ˈmɪnɪməm tæks]
美 [ɔːlˈtɜːrnətɪv ˈmɪnɪməm tæks]
选择性最低税；替代性最低限度税
双语例句
- The alternative minimum tax ( AMT) was designed to make sure that high-income taxpayers who heavily utilize tax shelters would pay at least some federal income tax.
替代性最低税是为了确保那些严重的利用税收优惠躲避纳税的高收入的纳税者至少缴纳一些联邦所得税而设计的。 - The plan also creates a new alternative minimum tax ( initially 16%, rising to 19%) on firms.
该政策还为企业提议了一个可选择的最小税（从当初的16%提升到19%）。 - The formation of a parallel with the general income tax structure was done when the Alternative Minimum Tax ( AMT) approved.
尤其是当可选择最小税（AMT）通过之后，其与一般税收形成了并列的税收结构。