imputation system
柯林斯詞典
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 稅務歸屬制度; 避免對公司利潤重複課稅的稅務制度→see alsoadvance corporation tax
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