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词汇
accumulated profits tax
释义
accumulated profits tax
累积利润税
又称累积保留盈余税(accumulated earnings tax),指企业逾越合理需要,而累积超量保留盈余时,政府对此保留盈余所课徵的附加税。至於企业是否基於合理需要,在认定上常包含相当程度的主观性。
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