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	competent jurisdiction competent person competent tribunal competent witness competere competing lines competing railroads competing unions competit assisa competition competition with mails competitive advertising competitive bidding competitive civil service examination competitive examination Compilacion de Canellas (or de Huesca) compilation Compilationes Antiquae compiled statutes complain complainant complainer complaining witness complaint completed contract method

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