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单词 imputation system
释义
  • Business

imputation systemnoun [ C ]

ukusTAX

a system in which shareholders who receive dividends (= part of the profit of a company) also receive a tax credit for taxes that the company paid:

Corporation tax is based on an imputation system, which means that shareholders do not face double taxation on their dividends.
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更新时间:2024/12/23 17:20:18