Potongan cukai
Penampilan
Potongan cukai ialah frasa yang diringkaskan yang bermaksud pendapatan yang boleh dicukaikan dan biasanya hasil perbelanjaan, terutamanya yang dikenakan untuk menghasilkan pendapatan tambahan. Potongan cukai ialah bentuk galakan cukai, bersama dengan pengecualian dan kredit cukai. Perbezaan antara potongan, pengecualian dan kredit ialah potongan dan pengecualian kedua-duanya mengurangkan pendapatan boleh cukai, manakala kredit mengurangkan cukai.[1]
Rujukan
[sunting | sunting sumber]- ^ Piper, Mike (Sep 12, 2014). Taxes Made Simple: Income Taxes Explained in 100 Pages or Less. Simple Subjects. ISBN 978-0981454214.
Bacaan lanjut
[sunting | sunting sumber]- Crowningshield, Gerald, and Gorman, Kenneth: Cost Accounting, ISBN 978-0-395-26797-4
- Horngren, Charles T., et al.: Cost Accounting, ISBN 978-0-13-612663-8
- Hoffman, William, et al.: Individual Income Taxes (annual editions; 2011 edition ISBN 978-0-538-46860-2)
- Pratt, James, and Kulsrud, William: 2010 Federal Taxation, ISBN 978-1-4240-6986-6
- Whittenberg, Gerald, and Altus-Buller, Martha: Income Tax Fundamentals, ISBN 978-0-324-66368-6
- Schneider, Leslie: Federal Income Taxation of Inventories
- Weltman, Barbara: J.K.Lasser's 1001 Deductions …, ISBN 978-0-470-44548-8
Pautan luar
[sunting | sunting sumber]Australia: Australian Taxation Office:
Kanada:
United Kingdom: Hasil dan Kastam KDYMM:
Ameriia Syarikat: Internal Revenue Service:
- Main site
- Some relevant publications:
- A few relevant forms (also see related instructions)
- Form 1040 (individual tax return), Schedules C (business) and E (rental)
- Form 1065 (partnership return of income), page 1, and Schedule K
- Form 1120 (corporation tax return), page 1
- Form 2106 (employee business expenses)
- Form 4562 (depreciation and amortization)
- Form 4797 (gain or loss on business assets)
- Form 8825 (rental realty income)
India: