accumulated-earnings taxglossary / accumulated-earnings tax, 累积盈余税 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。 词条贡献者 译者Jenna,毕业于法国顶尖的高级翻译学院,擅长翻译有关互联网与电子商务领域的法律文件。
accumulated earnings tax accumulated-earnings tax A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability…