单一评税 meaning in English
single assessment
Examples
- If the overall tax liability of any married couple is greater than it would have otherwise been under the previous aggregation system , they may elect to be jointly assessed in much the same way as before
如果夫妇二人就他们合共收入和免税额作单一评税，是较他们按各自收入和免税额作两份分开评税需要缴交较少的税款，则他们可选择夫妇合并评税。