Potongan cukai

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.

Rujukan

Bacaan lanjut
Crowningshield, Gerald, and Gorman, Kenneth:  Cost Accounting, 
Horngren, Charles T., et al.: Cost Accounting, 
Hoffman, William, et al.:  Individual Income Taxes (annual editions; 2011 edition )
Pratt, James, and Kulsrud, William:  2010 Federal Taxation, 
Whittenberg, Gerald, and Altus-Buller, Martha: Income Tax Fundamentals, 
Schneider, Leslie:  Federal Income Taxation of Inventories
Weltman, Barbara:  J.K.Lasser's 1001 Deductions …, 

Pautan luar

Australia:  Australian Taxation Office:
Main site

Kanada:
Laws
Canada Revenue Agency:
Main site
Deductions index

United Kingdom:  Hasil dan Kastam KDYMM:
Main site
HMRC manuals
Business Income Manual (BIM)

Ameriia Syarikat:  Internal Revenue Service:
Main site
Some relevant publications:
334 Business expenses:  Tax Guide for Small Business
463 Travel and entertainment deductions
501 Exemptions and standard deduction
529 Miscellaneous deductions
565 Business Expenses
936 Home mortgage interest
946 Depreciation
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: 
Official page of Indian Income-tax e-Filing portal

Kategori:Istilah cukai