法律英语词汇“investment tax credit”的翻译、意思、用法、释义-法律词典

单词	investment tax credit
释义	investment tax credit 投资税减免；投资税抵免为鼓励以实物资本和设备进行投资，允许将购买此类投资资产的价款的一定比例直接从应纳税额中扣除，而不是从应纳税所得中扣除，从而减少了纳税人的应纳税额，构成一种税收优惠。
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