A method of assessing tax chargeable on a lump sum by averaging the sum out over the years it has accrued and charging accordingly.
高税率档次所得额拉平，上切
Example sentencesExamples
We must seriously look at the sale of provincial assets and the top-slicing of the equitable share from the next budget.
Bear in mind that offshore unit trusts can neither be bed- & breakfasted nor have top-slicing applied to them; they are therefore not tax-efficient in the way that an offshore insurance bond potentially is.
She said top-slicing (taking from the next year's budget) was an option but not something the Treasury wanted to do.
The director said the top-slicing of the money being spent on sixth forms would mean the loss of around £700,000 from the county's £5m education budget and a damaging 12% cut in school funding.
Consultants have been sent to nations including New Zealand and Ireland, where top-slicing has already been imposed on state broadcasters, to assess its effects.
The reduction of £13,667 is the top-slicing relief.
And they have found Executive ministers developing a penchant for top-slicing and ring-fencing - financial jargon which means that councillors are merely to hand out the cash according to strictly defined, centralised rules.
Some of its future funding is likely to come from sponsorship fees, masterclasses, top-slicing of software-related sales and membership charges for some service areas.
What we're unhappy about is the top-slicing of the local government pot with the losers being low spending rural or suburban councils that have low spending and low council tax.