翻訳と辞書 Words near each other ・ 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 ・ Tax evasion ・ Tax evasion and corruption in Greece ・ Tax evasion in the United States ・ Tax Executives Institute ・ Tax exemption ・ Tax exile ・ Tax expenditure ・ Tax expense ・ Tax exporting ・ Tax Fairness Oregon ・ Tax file number ・ Tax form ・ Tax Foundation ・ Tax Free ・ Tax Freedom Day ・ Tax gene product ・ Tax harmonization ・ Tax haven ・ Tax holiday Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax exemption ： ウィキペディア英語版 Tax exemption Tax exemption refers to a monetary exemption which reduces taxable income. Tax exempt status can provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling between countries (or tax areas). Tax-free shopping is usually available in dedicated duty-free shops. However, any transaction may be duty-free, given that the goods are presented to the customs when exiting the country. In such a scenario, a sum equivalent to the tax is paid, but reimbursed on exit. More common in Europe, tax-free is less frequent in the United States, with the exception of Louisiana. However, current European Union rules prohibit most intra-EU tax-free trade, with the exception of certain special territories outside the tax area. ==Specific monetary exemptions== Some jurisdictions allow for a specific monetary reduction of the tax base, which may be referred to as an exemption. For example, the U.S. Federal and many state tax systems allow a deduction of a specified dollar amount for each of several categories of "personal exemptions." Similar amounts may be called "personal allowances." Some systems may provide thresholds at which such exemptions or allowances are phased out or removed.〔(26 USC 151 ), Allowance of deductions for personal exemptions. The amount per exemption is ($3,650 ), subject to phase-out. UK (tax free personal allowances ) vary.〕 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 exemption」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.