翻訳と辞書
Words near each other
・ Tax buoyancy
・ Tax cap
・ Tax choice
・ Tax code (PAYE)
・ Tax Code of Russia
・ Tax Collected at Source
・ Tax collector
・ Tax Commissioner of New York
・ Tax competition
・ Tax compliance software
・ Tax consolidation
・ Tax controversy
・ Tax court
・ Tax Court of Canada
・ Tax Court of Canada Act
Tax credit
・ Tax Credit Assistance Program
・ Tax credit overpayment
・ Tax Credits Act 2002
・ Tax credits in the Republic of Ireland
・ Tax cut
・ Tax Cuts Japan
・ Tax Day
・ Tax Deducted at Source
・ Tax deduction
・ Tax Deduction and Collection Account Number
・ Tax deferral
・ Tax efficiency
・ Tax equalization
・ Tax Equity and Fiscal Responsibility Act of 1982


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Tax credit : ウィキペディア英語版
Tax credit

A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit from the total they owe the state. It may also be a credit granted in recognition of taxes already paid, or (as in the UK) a form of state support for low earners.
Incentive tax credits may be used to encourage behaviors like investment or parenting. A credit ''directly'' reduces tax bills, unlike tax deductions and tax exemptions, which ''indirectly'' reduce tax bills by reducing the size of the base (for example, a taxpayer's income or property value) from which the tax bill is calculated.
Most tax credits are nonrefundable tax credits, meaning that they can only be used to the point at which no more taxes are owed. However, some tax credits are refundable tax credits,〔The OECD uses the term “wastable” to mean refundable in some analyses, though this term is not used by English language tax systems.〕 meaning that if the credit exceeds the amount of taxes owed, the excess is returned to the taxpayer.
== Credit for payments ==
Many systems refer to taxes paid indirectly, such as taxes withheld by payers of income, as credits rather than prepayments. In such cases, the tax credit is invariably refundable. The most common forms of such amounts are payroll withholding of income tax or PAYE, withholding of tax at source on payments to nonresidents, and input credits for value added tax.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Tax credit」の詳細全文を読む



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