AMT (Alternative Minimum Tax)

Specialized teachers are not only science and cultural basement and subject knowledge system but also they are experts on learned innovation and educational knowledge, besides their position is as irreplaceable as a doctor and a lawyer.

　20世纪世界许多国家先后由原来的对教师量的急需转向对教师质的需求,出路是必须变教师的职业化教育、准专业化教育而为严格的专业化教育!专业化教师既具广博的科学文化基础、系统的学科知识,又应是学术创新与教育知识方面的专家,应具有像医生、律师一样的专业不可替代性。

American Tax System and the Reform of Individual Income Tax in China;

美国税制与我国个人所得税制的改革

federal tax deposit system

美国联邦税收缴存制度

Current Situations and Characteristics of the Property Tax System in State of Maryland,USA;

美国马里兰州财产税税制概况及特点

On the Foreign Tax Credit Regime of U.S. Federal Income Tax Law;

美国联邦所得税法外国税收抵免制度研究

China’s Petroleum Tax Reform in View of American Petroleum Tax Policy;

从美国石油税收政策看我国石油税制改革

Watches Chinese agricultural tax reform from the American agricultural tax the system;

从美国农业税收看中国的农业税制改革

On the Contrasting between Chinese and American Laws of Excise Tax and Reform of Chinese Excise Tax in the System of WTO;

中美消费税法比较与WTO体制下中国消费税改革

American Relief Mechanism of Property Tax and Its Inspirations

美国物业税的税收优惠机制及其经验借鉴

dollar limit on the amount creditable

美国税收抵免的金额限制

America's tax system is a prime example.

美国的税收制度是一个典型代表。

Tax System Reform in Latin America:The Impacts on Income Distribution

拉美国家税制改革对收入分配的影响

The Practice and Inspiration of Corporate Income Taxation of America;

美国公司所得税制的实践及其对我国的启示

Comparisons and References of U.S. Avoiding International Double Taxation Regime;

美国避免国际双重征税制度：比较与借鉴

American Individual Income Taxation System and Lessons to be Learnt;

美国联邦个人所得税制及其对我国的借鉴意义

The American tax plan: living to pay taxes, dying to pay taxes.

美国的税务计划，活也缴税，死也缴税。

For several years tariffs had been imported on all imported goods as a "protection" to American manufacturer.

美国对输入货物征收关税以“保护”美国的制造业者已有数年。

TAB [tax anticipation bill ]

（美国）预期抵税国库券［

Business (profit) tax; corporate income tax [US]; corporation tax [UK]

营业(利润)税;公司所得税 [美国];公司税 [英国]