... 2.2.2归集抵免制 为使留存利润与分配利润得到公平对待，许多国家放弃了传统税制，转向实行税收归集抵免制（Imputation System） 。归集抵免制分为全额归集抵免制和部分归集抵免制。
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Full-Imputation System 全面归原税制
full imputation system 完全归集抵免制
dividend imputation system 股息归集抵免制
partial imputation system 部分归集制
imputation credit system 归集抵免制
N a former taxation system in which some, or all, of the corporation tax on a company was treated as a tax credit on account of the income tax paid by its shareholders on their dividends; discontinued from 1999 税务归属制度; 避免对公司利润重复课税的税务制度 → see also advance corporation tax
To judge whether the act of tort system is perfect and reasonable depends in the large scale on whether its principle of responsibility imputation system has been founded.
衡量一个国家的侵权行为法体系是否完整、合理，在很大程度上取决于其合理的归责原则体系是否建立。
The paper analyzes the composition and proof of civil liability of environmental torts, then expounds the shortcomings of the imputation system of environmental torts, it also gives some suggestions.
本文对我国环境侵权民事责任的构成及举证责任分担进行了分析，阐述了环境侵权归责制度的缺陷并提出了相关建议。
The author also holds that the principles of imputation of product liability in China is a system which includes negligence liability, warranty liability and strict liability.
本文认为，我国的产品责任归责原则体系是一个以严格产品责任为主体、兼有过错责任和担保责任的多元化的体系。
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