免税额也称免征额(Tax deduction)。是指税法中规定的课税对象全部数额中免予征税的数额。无论课税对象的数额多大，未超过免征额的，不征税；超过的，就其超过分征税。免税额相对于起征点而言，是对纳税人更为普遍的一种照顾。其目的往往是为了照顾纳税人的最基本需要，使纳税人的最基本需要不会因为征税而丧失保障。例如，我国在个人所得税法中就规定了免征额。该法规定“工资、薪金所得，以每月收入额减除3500元（2011年9月1日起正式执行）（工资、薪金所得适用）的余额，为应纳税所得额。”
... corporation tax 公司税，法人税 taxable allowance 免税额 bec商务英语中级写作需掌握的70个关键句型 ...
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... exemption of outstanding historic tax 豁免历史欠税 Method of Tax Exemption 免税法 amount of tax exemption 免税额 ...
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减扣免税额 abatement of tax
殡殓费的免税额 allowance for funeral expenses
个人免税额 personal allowance ; [税收] personal exemption ; personal exemptions
基本个人免税额 basic personal allowance ; basic personal amount
供养父母额外免税额 additional dependent parent allowance
减免税额 Less tax paid ; tax deduction ; Tax amount deducted
重建免税额 [税收] rebuilding allowance
以后免税额 subsequent allowance
所得税急剧上升而免税额却下降了。
今年的变化是免税额的增加。
Changes for this year include an increase in the tax allowance.
“她享有她3000美元收入的个人免税额。”—“不错，不过她根本不挣钱。”
"She is entitled to her personal allowance which is three thousand dollars of income."—"Yes, but she doesn't earn any money."
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