教师国旗下励志演讲稿:哪位朋友知道什么是rollover relief啊

来源:百度文库 编辑:中科新闻网 时间:2024/04/29 02:28:39
在学营业税时学到一个 rollover relief ,怎么看都不懂,哪位朋友知道请告知,小生不胜感激!

Rollover Relief. 滚转冲抵(重置营业资产).

A postponement of capital gains tax given to a business which reinvests the proceeds of the sale of an asset on which a gain is made. Without rollover relief businesses would have a powerful disincentive to replacing such assets.

rollover relief:过渡减免