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	tenancy in coparcenary tenancy in fee tenancy in partnership tenancy in tail tenancy in tail after possibility of issue extinct possessor bona fide possessor in bad faith possessor malae fidei possessor mala fide possessory possessory action possessory assizes possessory claim possessory conservator possessory interest possessory judgment possessory lien possessory proceeding possessory title possessory warrant possibilitas Possibilitas post dissolutionem executionis nunquam reviviscatur. possibility possibility coupled with an interest possibility of issue

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。