Glossary entry

English term or phrase:

Imputation credits

Chinese translation:

可扣抵稅額

Added to glossary by albertdeng
Mar 19, 2011 07:52
13 yrs ago
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English term

Imputation credits

English to Chinese Bus/Financial Accounting
To avoid the double payment of tax on the same income (i.e. by the company and the shareholder when the company’s income is distributed as a dividend) imputation credits, and certain other types of credits (for example, foreign dividend payment credits), may be attached to dividends paid by resident companies (to both residents and non-residents).
Proposed translations (Chinese)
3 +1 可扣抵稅額

Proposed translations

+1
3 hrs
Selected

可扣抵稅額

可扣抵稅額 = Amount of the Imputation Credit
http://www.mof.gov.tw/webDictionary/webDictionaryQuery.asp?s...

企業退稅別超額分配股東- 嗡嗡嗡法律討論區- 嗡嗡嗡論壇- Powered by ... - [ 转为简体网页 - Translate this page ]1 post - 1 author - Last post: 6 Oct 2010
企業記錄分配給股東的可扣抵稅額帳戶,就是ICA帳戶(ICA, Imputation Credit Account)。 只要是依所得稅法規定課徵營所稅的營利事業,都應自87年度 ...
www.2dollars.com.tw/forum/viewthread.php?tid=383689&sid... - Cached
Peer comment(s):

agree Sharon Toh, MITI MCIL : Yes, and the asker may refer to http://en.wikipedia.org/wiki/Dividend_imputation for an explanation of what is meant by imputation credits.
20 hrs
感恩!
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