| 释义 |
joint return
释义
夫妻共同申报：指夫妻双方共同提交的所得税申报表。
例句
1·Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return .
帕特和诺曼在联合报税单附上声明选择视诺曼为居民而联合报税。
2·Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years.
虽然帕特和诺曼第一年必须联合报税，但余下的年月他们可以继续联合或单独报税。
3·Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following.
在第一年的联合报税单上附上一份声明，双方签字。声明应包括。
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