青年中文income-tax reserve的意思
income-tax reserve中文翻譯：
所得稅準備金
tax income───稅收；[財]征收所得稅
imputed income tax───估算所得稅
graduated income tax───分級所得稅；累進所得稅
income tax returns───所得稅申報表
income tax return───[稅收]所得稅申報表
income tax payable───[稅收]應付所得稅
earned income tax credit───獲得所得稅減免額（earned是earn的過去式和過去分詞）
reserve───v.預訂（座位等）；儲備；擁有（某種權利）；留出（一部分稍后使用）；用于（特定場合）；暫不作（判斷或決定）；把……專門留給；彌撒后保留部分圣餐；n.(Reserve)（挪、美、法、俄、墨）勒塞爾夫（人名）；n.儲備（量）；自然保護區；居住地；預備隊；預備役部隊；緘默；保留意見；儲備金；（拍賣中的）底價；（印染中的）防染本色區
steeply graduated income tax───陡度累進所得稅
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".───捐贈實物資產業務和資產評估增值業務時，應按捐贈實物資產價值和資產評估增值款扣款未來應交的所得稅，暫計資本公積準備項目。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.───本文就固定資產計提減值準備同稅法間的差異進行分析，旨在指導企業如何正確核算所得稅。