Under the competing territorial or exemption system, a country taxes a company only on profits earned at home; dividends paid by foreign subsidiaries are exempt.

在地域体系和免税系统内，国家对公司课税都是在国内获得的利润，对从国外获得分红是免税的。

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Income is earned from dividends on stocks and interest on bonds.

从股票红利和债券的利息中赚取收入。

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Retained earnings represent the total profits the company has earned since it began, minus whatever has been paid to shareholders as dividends.

留存收益指的是，公司运营之初除去支付股东股息的部分所得的总利润。

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The biggest gripe, however, from employers is the 10% tax on dividends earned by pension schemes, which was imposed by the chancellor shortly after the present government was elected in 1997.

BBC: Pensions explained: Final salary schemes

Capital gains, dividends and earned interst would be tax free.

FORBES: Fact and Comment

Capital gains, dividends and earned interest would be tax free.

FORBES: Fact and Comment