taxpayer checkoff system 納稅人指定扣除所得稅款辦法

taxpayer checkoff system
繁：納稅人指定扣除所得稅款辦法
简：纳税人指定扣除所得税款办法

纳税人指定扣除所得税款办法(Taxpayer checkoff system)
指美国纳税人可自愿将其支付的年度联邦所得税中指定扣除3美元作为资助总统竞选的公共资金。纳税人只需在其纳税申报单的一个栏目里划个勾就可表明同意参加捐助。参加此项捐助对个人所交的税款不增不减，只是从其所交税款中扣去3美元移作总统竞选基金。

北京，中国- 美国大使馆（n.d.）。取自http://chinese.usembassy-china.org.cn/jl0200_mann.html

 Again, there may be legitimate debate about whether the government should operate a taxpayer checkoff system to fund presidential campaigns (in exchange for which, candidates limit the amounts they can spend), but given such a system, it is the height of rich-man arrogance for Forbes to attack his opponents for not being as rich as he is–especially since his own millions were inherited, not earned.

Edwards, M. (1996, February 15). Steve Forbes Gets A Reality Check. Chicago Tribune. Retrieved from http://articles.chicagotribune.com/1996-02-15/news/9602150068_1_steve-forbes-flat-tax-forbes-attacks