| 单词 | Tax shelter |
| 释义 | 合法減稅／稅項庇護 An arrangement where derivation of assessable income is deferred until a latter income tax year, or the incurring of a tax deduction is brought forward into an income tax year earlier than the income tax year in which the deduction would have been normally claimed. Tax shelter arrangements result in the payment of less tax than would otherwise have been payable, hence income is ‘sheltered’ from the imposition of income tax on the assessable income sheltered by the arrangement. See also Tax avoidance; Tax evasion; Tax planning. 指安排擱置應評稅入息的收入來源，直至其後的入息稅年度為止，或將減稅的項目提前到較通常會申報有關扣減為早的入息稅年度。籍合法減稅／稅項庇護的安排，可以支付較應支付為少的稅項，因而憑藉有關的合法減稅／稅項庇護安排，有關的收入得以免於從應評稅入息加諸收入稅。另見 Tax avoidance; Tax evasion; Tax planning。 |
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