金融百科>> 百科分类 >> Financial Glossary-英文财经词汇 >> Taxes-税务

该分类下有545个词条 创建该分类下的词条 "Taxes-税务" 分类下的词条

Price Ceiling
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摘要: The maximum price a seller is allowed to charge for a product or service. Price ceilings are usually set by law and limit the seller pricing system to ensure fair and reasonable business practices. Pr[阅读全文:]

Primary Business Purpose
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摘要: A phrase denoting that the main intent of traveling out of town was to transact business. This trip may be combined with pleasure, but the primary purpose of the trip must be for business. If the busi[阅读全文:]

Principal Residence
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摘要: The primary location that a person inhabits. It doesn't matter whether it is a house, apartment, trailer or boat, as long as it is where you live most of the time.

You can usually avoid[阅读全文:]

Private Foundation
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摘要: A charitable organization that, while serving a good cause, does not qualify as a public charity by government standards. A private foundation is a nonprofit organization which is usually created via [阅读全文:]

Private Letter Ruling - PLR
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摘要: An interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. The private letter ruling addresses unusual or complex questions pertaining to[阅读全文:]

Profit Motive
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摘要: The intent to achieve monetary gain in a transaction or material endeavor. Profit motive can also be construed as the underlying reason why a taxpayer or company participates in business activities of[阅读全文:]

Premature Distribution
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摘要: Any distribution taken from an IRA, qualified plan or tax-deferred annuity that is paid to a beneficiary that is under age 59.5. Premature distributions are subject to a 10% early-withdrawal penalty b[阅读全文:]

Personal Property
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摘要: A type of property which, in its most general definition, can include any asset other than real estate. The distinguishing factor between personal property and real estate is that personal property is[阅读全文:]

Personal Use Property
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摘要: A type of property that an individual does not use for business purposes or hold as an investment. In other words, property that an individual owns for personal enjoyment.

There are many[阅读全文:]

Personal-Service Activity
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摘要: Any business enterprise with the primary purpose of providing personal services. Personal-service activities encompass a wide range of professions, including law, medicine, engineering, design, financ[阅读全文:]