tax-shelterCOCA¹²⁹⁰¹⁷ 基本例句 un.逃税手段；🌏减税效果；税收优惠 The essential function of the tax-shelter industry was converting ordinary income into capital gains, before the gains break was eliminated in the1986 tax reform. 在1986 年税制改革废止资本收益的免税身份之前， 整个节税业的基本功能就是帮客户把一般所得设法转变为资本收益。 docin