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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。
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更新时间:2026/6/11 19:03:42