accumulated-earnings tax
accumulated-earnings tax 〈美〉累积盈余税;累积收益税为了防止以公司盈利形式逃避股东个人所得税,而在公司所得税之外又课征的一种特别税。其课征对象是公司的留存收益,以防止公司保留过多的留存收益和流动资产,超过正常生产经营的需要。
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accumulated-earnings tax 〈美〉累积盈余税;累积收益税为了防止以公司盈利形式逃避股东个人所得税,而在公司所得税之外又课征的一种特别税。其课征对象是公司的留存收益,以防止公司保留过多的留存收益和流动资产,超过正常生产经营的需要。
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The income of a corporation as adjusted for certain items (such as excess charitable contributions), less the dividends-paid deduction and the accumulated-earnings credit. • It serves as the base upon which the accumulated-earnings tax is imposed. See accumulated-earnings tax under TAX. [Cases: Internal Revenue 3833.]
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accumulated-earnings credit 累积盈余扣除 指在确定累积盈余税时,为计算累计应税收入而作的扣除。 (→accumulated-earnings tax; accumulated taxable income)
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excess profits tax 〈美〉 (1)超额利润税 指对超额利润征收的一种所得税,它以超过纳税人的投资额一定比例的净收入为基础,并规定了不断增长的税率。这种税一般是在国家处于紧急状态下(如战时)才征收,以制止牟取暴利。 (2)(=accumulated-earnings tax)
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undistributed profits tax 未分配利润税 对已有充足的且超过其留存的应作为红利付出而并未实际支付的利润额的公积金、供其扩展业务和满足其它资金需求的公司的不合理利润积累所征收的税。(=accumulated-earnings tax)
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earnings and profits. Corporations. In corporate taxation, the measure of a corporation’s economic capacity to make a shareholder distribution that is not a return of capital. • The distribution will be dividend income to the shareholders to the extent of the corporation’s current and accumulated earnings and profits. Cf. accumulated-earnings tax under TAX; accumulated taxable
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Tax. A deduction allowed in arriving at a corporation’s accumulated taxable income. • It offsets the base on which the tax is assessed by reducing the taxable base by the greater of $250,000 or the accumulated earnings retained for the reasonable needs of the corporation, reduced by the net capital gain. IRC (26 USCA) §
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A dividend that is not actually paid to the shareholders, but is taxed to the shareholders and increases the basis in their stock investment. • A corporation declares a consent dividend to avoid or reduce an accumulated-earnings or personal-holding-company penalty tax.