英语释义

1. revised federal tax laws and created the Internal Revenue Code of 1986. The Act eliminated various tax loopholes for high-income earners and reduced the highest rates for both businesses and individuals. The intent of the Act was to achieve a “level playing field.” The rate reductions were to be made up by increased restrictions on deductions for corporate capital expenditures and a repeal of the investment tax credit. Corporate taxes were thus expected to increase $120 billion in five years, which they generally did. The act also removed over four million low-income individuals from the tax rolls and made unemployment compensation taxable. Tax reform took place previously in 1976, 1981, and 1984. The Tax Reform Act of 1976 included, among other changes, new provisions relating to childcare and child support, and instituted new laws relating to capital gains and losses, including the one-time exclusion from capital gains tax on the sale of a residence. In 1981, the Economic Recovery Tax Act (q.v.) was enacted. The Tax Reform Act of 1984 was aimed at reducing the federal deficit. Among its provisions were tax exemptions for certain fringe benefits, stricter rules regarding deductions for charitable donations, and the creation of tax advantages to corporations to encourage exports. These efforts to amend federal tax laws were followed by the sweeping changes brought by the Tax Reform Act of 1986.

2. — see Tax Reform Act of 1986

片语

Through Tax System Reform通过税制改革

new tax system reform新税制改革

chinese tax system reform中国税制改革

tax x reform税制改革

export tax rebate reform出口退税改革

tax system reform税收制度改革

tax law reform税法改革

agriculture tax system reform农业税制改革

tax sharing reform分税制改革

英汉例句

• commission members are therefore expected to press for tax reform or new revenue sources that might buy time for compromise.

  预计「削减赤字委员会」委员将被迫寻求税收改革或新的收入来源，以此争取时间找到折中方案。

• would work with congress to choose a payroll tax reform package that will keep social security solvent for at least the next half century.

  将同国会一道寻求选择一个一揽子工资税改革方案，以保证社会保险能够在以后至少五十年中保持支付。

• in all cases, williams said, the commission offered up the kind of fundamental tax reform that "can generate a simpler, fairer and more efficient tax code and still bring in more money.

  威廉姆斯表示，无论哪种情况，委员会都提供了一项基本的税务改革，该项改革能够产生更简单、更公正并且更有效的免税代码，而且依然能带来滚滚财源。

• having previously instructed the irs to challenge the credit, he singled out california’s turbines as evidence of the need for reform when he sent congress the 1986 tax reform act.

  在此之前他就已经指示国税局取消这项优惠了。当他在1986年把《税收改革法案》发送给国会的时候，他把加州的风能发电机单独列出来作为需要改革的证据。

• in that sense, our tax reform will be designed with an eye toward restoring its income-redistribution function.

  基于这样的想法，我们在税务改革上的设计会着眼于恢复重新分配收入的功能。

• he believes in urgent tax reform if fading japan is to shore up pensions, health-care and child-support systems.

  他相信，走在衰退路上的日本如果要继续支撑养老金、医疗保障及儿童保障等系统，就亟需进行税制改革。

• tax reform will be necessary—particularly in places, such as britain and ireland, which relied far too much on revenues from frothy financial markets and housing bubbles.

  税收改革迫在眉睫，特别是在象英国和爱尔兰这样过度倚赖多泡沫的金融市场和房地产泡沫的地方。

• ms merkel has already ruled out implementing some of the fdp’s more radical ideas, such as loosening regulations that protect workers from dismissal. tax reform of some sort will have to occur.

  默克尔夫人已经否决了自由民主党提出采的取更为激进的想法，例如，放宽防止工人失业的政策，某些税制改革将会实施。

• but a tax reform was largely nullified by the courts.

  但是税制改革的提案却被法庭否决。

• what japan needs is tax reform so that revenues rise. but that is a non-starter in 2010.

  日本所需要进行的是税务改革，那样它的财政收入将会增加；不过在2010年，这一改革不会发生。

• he then promptly walked out of the chamber, leaving the opposition one vote short of passing a tax reform that would weaken the kirchners’ control over spending.

  后来又一次，他快速步出议事厅，让反对党通过税制改革以削弱第一家庭夫妇掌控开支的提案少了关键的一票。

• the economic and fiscal squeeze has narrowed their scope for tax reform too.

  经济和财政紧缩已经缩小了托利党进行税收改革的余地。

• a recent tax reform slashed tax breaks on investment.

  最近的税收改革削减了投资的税收优惠。

• the trick will be to reconcile tax reform with the need to withdraw fiscal stimulus as the economy recovers and to balance the budget.

  政府需要在经济渐渐复苏时撤回财政刺激计划，也需要平衡财政预算，如何能使税务改革与之相协调将成为伤脑筋的问题。