negative gearing
noun/ˌneɡətɪv ˈɡɪərɪŋ/
/ˌneɡətɪv ˈɡɪrɪŋ/
[uncountable] (Australian English)- the practice of borrowing and investing money in order to make a loss that can be used to lower the amount of tax paid
负资产负债率：借钱和投资以赚钱的做法，可以用来减少已付税款 - Income tax rates are low, making negative gearing less attractive.
所得税税率较低，使得负扣税的吸引力降低。
- Income tax rates are low, making negative gearing less attractive.