请输入您要查询的英文单词:

 

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

 

英汉双解词典包含3607232条英汉词条,基本涵盖了全部常用单词的翻译及用法,是英语学习的有利工具。

 

Copyright © 2004-2022 Newdu.com All Rights Reserved
京ICP备09058993号 更新时间:2025/8/3 0:16:33