undistributed profits tax

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)

undistributed profits tax Read More »