consolidated tax return
英 [kənˈsɒlɪdeɪtɪd tæks rɪˈtɜːn]
美 [kənˈsɑːlɪdeɪtɪd tæks rɪˈtɜːrn]
综合报税表，合并纳税申报单
双语例句
- Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return.
外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。 - AMT initiates the increasing negative impacts on American taxpayers especially the middle-class families with the defects that there is no inflation index on consolidated income tax return, and coupled the reason that the regulatory ease its expansion is sunset provision mostly.
由于AMT存在着没有将所得标准实行通货膨胀指数化的先天缺陷，再加上缓解其扩张的法规多为日落条款，AMT对美国纳税人尤其是中产阶级家庭的消极影响越来越大。