的意思 alternative minimum tax

1. The alternative minimum tax is a separate tax calculation that ensures high-income individuals pay a minimum amount of tax.
替代性最低税是一种单独的税款计算，确保高收入个人支付最低税额。

2. Taxpayers must calculate their regular tax liability and their alternative minimum tax liability to determine which amount is higher.
纳税人必须计算其常规税务责任和替代性最低税务责任，以确定哪个金额较高。

3. Some tax deductions and credits that are allowed under regular tax rules may be disallowed under the alternative minimum tax rules.
在常规税收规则下允许的一些减税和抵免可能在替代性最低税规则下被取消。

4. The alternative minimum tax was designed to prevent high-income individuals from using excessive tax deductions and credits to reduce their tax liability.
替代性最低税的设计初衷是防止高收入个人利用过多的减税和抵免来减少其税务责任。

5. Taxpayers may need to pay both their regular tax liability and their alternative minimum tax liability if the latter is higher.
如果替代性最低税务责任更高，纳税人可能需要支付其常规税务责任和替代性最低税务责任。

6. The alternative minimum tax is a complex calculation that requires careful consideration of various factors such as income, deductions, and credits.
替代性最低税是一种复杂的计算，需要仔细考虑各种因素，如收入、减税和抵免。