Dividend imputation

（重定向自Franking credit）

Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.

单词	Franking credit
释义	Franking credit 英语百科 Dividend imputation （重定向自Franking credit） Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.
随便看	quindlen Quindlen, Anna quindoline quindolines quindonium bromide quindoxin quindoy quindroxine quindruple counterpoint Quinean quineans Quinebaug Quinebaug Valley Community College quinebimaze qui ne dit mot consent quinella Quinelorane quinene quin Quinercyl quiners quinery steel quinestanol acetate quinesterol Quinestradiol