tax preference item

基本解释

• [经济学]享受优惠税率的项目优惠税目

英汉例句

双语例句

• Adjust tax rate of the resources tax, make sure the preference item of tax revenue from the petroleum resources;
  调整资源税税率，确定石油资源税收优惠项目；

权威例句

• For such stock, no portion of the exclusion is treated as a tax preference item for purposes of the alternative minimum tax.
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• Although qualifying ISO dispositions can be reported as long-term capital gains on the 1040, the bargain element at exercise is also a preference item for the Alternative Minimum Tax.
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专业释义

经济学

• 享受优惠税率的项目
• 优惠税目