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	registration of burials registration of business names registration of charges on land registration of claim to copyright registration of copyright registration of criminal registration of death registration of deaths registration of deeds registration of designs registration of judgments registration of land titles registration of marriages registration of patent registration of securities registration of stock transfer registration of title registration of title to land registration of trademark registration of trade marks registration of vessel registration of voters registration receipt card registration statement registration tax

法律词典收录了48440条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。