法律英语词汇“accumulated-earnings tax”的翻译、意思、用法、释义-法律词典

单词	accumulated-earnings tax
释义	accumulated-earnings tax 〈美〉累积盈余税；累积收益税为了防止以公司盈利形式逃避股东个人所得税，而在公司所得税之外又课征的一种特别税。其课征对象是公司的留存收益，以防止公司保留过多的留存收益和流动资产，超过正常生产经营的需要。
随便看	repair repair and replace reparable injury reparanda reparation reparatione reparationem et sustentationem reparatio pontium repartiamento repatriation repay repeal repeal by implication repeal of constitution repeal of franchise repeal of statute repeated repeated transactions repeated trespasses repeater Repellitur a sacramento infamis. repentance habitant habitatio habitation

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