这是一种专门适用于营利性私人企业的Tax Defer(延后课税)退休账户,因为相关法律依据出于Internal Revenue Code(国税条例)第401K条,故简称401K。
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Multinationals can generally defer paying tax to their home governments by retaining profit earned abroad in their foreign units.
跨国公司大多通过从保留从国外挣的利润汇回国内从而尽量延迟他们在国内上税。
These included guaranteeing bank loans to small firms, letting cash-strapped companies defer tax payments and subsidising the exchange of old cars for more eco-friendly new ones.
包括担保小公司的银行贷款,准许资金短少的公司延期纳税以及补贴以旧车换环境友好型轿新车的交易。
The use of trusts and companies offshore can minimise some taxes—such as inheritance tax—and defer others, such as income tax, until the money is brought home.
利用信托公司和成立离岸企业可以最大限度的躲避一些税收,比如遗产税,还可以将一些税务的支付的时间推迟到这些资金重新回到母国为止,例如所得税。
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