【substantial_presence_test】什么意思_英语substantial_presence_test的翻译_音标_读音_用法_例句_在线翻译

substantial presence test

测试

这个表格的正式名称是实质性存在测试（Substantial Presence Test）,是用来判定居民是否应该纳税的依据。对于留美学生而言，假如在美居住时间不超过5个历法年（比如2008年12.31赴美，则过一天视为过...

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实质居住测试

美国法律有一个叫Substantial Presence Test（实质居住测试）是这样规定的：任何人在过去三年内待在美国的日子超过183天，特殊群体除外，都必须报税。

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满足实质居留测试的人

...：美国的公民（US Citizen），美国的绿卡持有者（US Permanent Resident），满足实质居留测试的人（Substantial Presence Test）...

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时间

...美国的居民并具有纳税义务者，则须以是否有绿卡身分（green card test）和实际居留在美国的时间（substantial presence test）来判断。

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abstract: The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes." The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year).

以上来源于: WordNet

The U.S uses a substantial presence test to calculate residency.

FORBES: NHL Lockout Creates Tax Residency Issue For Players
Although the three plus months spent here at the start of 2012 falls short of the 183 days required for residency status in the U.S., the substantial presence test should be enough for most players to be considered U.S. residents for 2012.

FORBES: NHL Lockout Creates Tax Residency Issue For Players

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