同时也免征双重税收,这种税收困住了(法人)公司部门:法人公司必须要缴纳企业税,而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
双重征税或重复征税,这个概念是指公司在赚得收益时交纳公司所得税;而股东个人收到分配的股利时还要交纳所得税。
The concept of taxing corporate earnings to the corporation when earned, and then again to the Stockholders when these earnings are distributed as dividends.
所得税会计是企业会计活动的重要组成部分,会计方法的选择应体现会计准则与税法的双重要求。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
应用推荐