imputation system
柯林斯词典
1. N a former taxation system in which some, or all, of the corporation tax on a company was treated as a tax credit on account of the income tax paid by its shareholders on their dividends; discontinued from 1999 税务归属制度; 避免对公司利润重复课税的税务制度→see alsoadvance corporation tax
返回 imputation system