imputation system

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imputation system
n.
【金融】 归集抵免制;估算抵免制
See also: advance corporation tax
- 英语>简体中文, 英汉大词典
imputation system
折算制
- 英语>简体中文, 英汉法学大辞典
imputation system
扣除利润分配中重复课税的制度
- 英语>简体中文, 简明英汉词典
imputation system
名词 a former taxation system in which some, or all, of the corporation tax on a company was treated as a tax credit on account of the income tax paid by its shareholders on their dividends; discontinued from 1999 税务归属制度; 避免对公司利润重复课税的税务制度 → see also advance corporation tax
英语>简体中文, 高级英汉双解词典