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advance corporation tax

  • 预缴公司税

网络释义专业释义英英释义

  预交公司税

... advance 预付款,垫付款 advance corporation tax 预交公司税 advances from customers 预收客户款 ...

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短语

ACT advance corporation tax 预扣公司税

ACT T advance corporation tax 预扣公司税

surplus advance corporation tax 超额预交法人税

advance e corporation tax 预交公司税

 更多收起网络短语
  • 预缴公司税
    预交公司税
    公司预付税

·2,447,543篇论文数据，部分数据来源于NoteExpress

Advance corporation tax

  • abstract: In the United Kingdom, the Advance corporation tax (ACT) was the scheme under which companies made an advance payment of tax when they distributed dividend payments to shareholders. The principle is similar to the way that interest earned on bank deposits in the UK normally has basic rate tax deducted by the bank before being paid to the account holder.

以上来源于: WordNet

 柯林斯英汉双解大词典 

advance corporation tax

  • 1. 

    N a former UK tax in which a company paying a dividend had to deduct the basic rate of income tax from the grossed-up value of the dividend and pay it to the Inland Revenue 预缴公司税; 一种老式英国税法，把基本个人所得税比率从公司分红总计中减除，再将其上交给英国税务局 ( abbr: ACT)

权威例句

  • Last time the government announced the phased abolition of Advance Corporation Tax which will hurt large companies.

    BBC: What is a pre-budget report?

  • In the days of advance corporation tax, a British subsidiary paying dividends to a British parent could escape that tax, but not if the parent was foreign.

    ECONOMIST: Company taxation

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