alternative minimum tax

In addition , repealing the alternative minimum tax would also help .

此外，废除替代性最低税也会有所帮助。

The plan also creates a new alternative minimum tax ( initially 16 % , rising to 19 % ) on firms .

该政策还为企业提议了一个可选择的最小税（从当初的16%提升到19%）。

And they also fell prey to the Alternative Minimum Tax , which added $ 7743 to their total tax bill .

而根据替代性最低税法案，他们需要缴纳7743美元。

The formation of a parallel with the general income tax structure was done when the Alternative Minimum Tax ( AMT ) approved .

尤其是当可选择最小税（AMT）通过之后，其与一般税收形成了并列的税收结构。

The alternative minimum tax ( AMT ) was designed to make sure that high-income taxpayers who heavily utilize tax shelters would pay at least some federal income tax .

替代性最低税是为了确保那些严重的利用税收优惠躲避纳税的高收入的纳税者至少缴纳一些联邦所得税而设计的。